Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| THE MINISTRY OF FINANCE |
|
| No. 04/2007/QD-BTC | |
DECISION
PROMULGATING THE IMPORT DUTY RATES FOR A NUMBER OF COMMODITIES OF HEADING 2710 IN THE PREFERENTIAL IMPORT TABLE OF RATES
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Table of rates according to the List of dutiable commodity groups and the duty rate bracket of each commodity group, and the Preferential Import Table of rates according to the List of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, obligations and competence and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence and organizational structure of the Finance Ministry;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate preferential import duty rates for a number of commodities of heading 2710 in the Preferential Import Table of rates according to enclosed list.
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to all import customs declarations registered with customs offices as from January 10, 2007.
To annul the Finance Minister's Decision No. 70/2006/QD-BTC of December 11, 2006, promulgating import duty rates for a number of commodities of heading 2710 in the Preferential Import Table of rates.
...
...
...
FOR THE FINANCE MINISTRY
VICE MINISTER
Truong Chi Trung
REVISED LIST
OF THE PREFERENTIAL DUTY RATES FOR COMMODITIES OF HEADING 2710
(Issued together with the Finance Minister’s Decision No. 04/2007/QD-BTC of January 9, 2007)
Code
Description
Tax rate (%)
2710
...
...
...
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
- Petroleum oils and oils obtaining bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:
...
...
...
2710
11
-- Light oils and preparations:
2710
11
11
...
...
...
--- Motor spirit, premium leaded
15
2710
11
12
00
--- Motor spirit, premium unleaded
15
2710
...
...
...
13
00
--- Motor spirit, regular leaded
15
2710
11
14
00
--- Motor spirit, regular unleaded
...
...
...
2710
11
15
00
--- Other motor spirit, leaded
15
2710
11
16
...
...
...
--- Other motor spirit, unleaded
15
2710
11
17
00
--- Aviation spirit
15
2710
...
...
...
18
00
--- Tetrapropylene
15
2710
11
21
00
--- White spirit
...
...
...
2710
11
22
00
--- Low aromatic solvents containing by weight less than 1% aromatic content
15
2710
11
23
...
...
...
--- Other solvent spirits
15
2710
11
24
00
--- Naphtha, reformate or preparations for preparing spirits
15
2710
...
...
...
25
00
--- Other light oil
15
2710
11
29
00
--- Other
...
...
...
2710
19
-- Others:
...
...
...
--- Medium oils (having medium boiling degree) and preparations:
2710
19
11
00
---- Lamp kerosene
0
2710
...
...
...
12
00
---- Other kerosene, including vaporising oil
0
2710
19
13
00
---- Aviation turbine fuel (jet fuel) having a flash point of not less than 230C
...
...
...
2710
19
14
00
---- Aviation turbine fuel (jet fuel) having a flash point of less than 230C
15
2710
19
15
...
...
...
---- Normal paraffin
15
2710
19
19
00
---- Other medium oils and preparations
15
...
...
...
--- Other:
2710
19
21
00
---- Topped crudes
...
...
...
2710
19
22
00
---- Carbon black feedstock oil
5
2710
19
23
...
...
...
---- Lubricating oil basestock
5
2710
19
24
00
---- Lubricating oil for aircraft engines
5
2710
...
...
...
25
00
---- Other lubricating oil
10
2710
19
26
00
---- Lubricating greases
...
...
...
2710
19
27
00
---- Hydraulic brake fluid
3
2710
19
28
...
...
...
---- Oil for transformers or circuit breakers
5
2710
19
31
00
---- High speed diesel fuel
0
2710
...
...
...
32
00
---- Other diesel fuel
0
2710
19
33
00
---- Other fuel oils
...
...
...
2710
19
39
00
---- Other
5
...
...
...
- Waste oils:
2710
91
00
00
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polychlorinated biphenyls (PBBs)
20
2710
...
...
...
00
00
-- Other
20
- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 3 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies