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THE MINISTRY OF FINANCE

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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom Happiness
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No. 105/2008/QD-BTC

 

Hanoi, November 14, 2008

DECISION

ISSUING IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST

THE MINISTER OF FINANCE

Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;

DECIDES:

Article 1

To amend the preferential import duty rates applicable to Group 2710 goods as stipulated in Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 (as amended), to become the new rates in the List attached to this Decision.

Article 2

This Decision shall apply to import goods' customs declarations registered with the customs office as from 18 November 2008 and shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.

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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

 

LIST

OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Decision 105/2008/QD-BTC of the Minister of Finance dated 14 November 2008)

Code

Description

Tax Rate
(%)

27.10

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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 obtained from bituminous minerals

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2710

11

 

 

- - Light oils and preparations:

 

 

 

...

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- - - Motor spirit:

 

2710

11

11

00

- - - - Premium leaded, high grade

25

...

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11

12

00

- - - - Premium unleaded, high grade

25

2710

11

13

00

...

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25

2710

11

14

00

- - - - Regular unleaded

25

2710

11

...

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00

- - - - Other, leaded

25

2710

11

16

00

- - - - Other, unleaded

25

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11

20

00

- - - Aviation spirit

25

2710

11

30

00

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25

2710

11

40

00

- - - White spirit

25

2710

11

...

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00

- - - Low aromatic solvents containing by weight less than

1% aromatic content

25

2710

11

60

00

- - - Other solvent spirits

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2710

11

70

00

- - - Naphtha, reformate and preparations for preparing spirits

25

2710

11

90

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- - - Other

25

2710

19

 

 

- - Other:

 

 

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- - - Medium oils and preparations:

 

2710

19

13

00

- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 230C

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2710

19

14

00

- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C

25

2710

19

16

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- - - - Kerosene

25

2710

19

19

00

- - - - Other

15

2710

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20

00

- - - - Topped crudes

5

2710

19

30

00

- - - - Carbon black feedstock

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- - - Lubricating oils and greases:

 

2710

19

41

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- - - - Lubricating oil feedstock

5

2710

19

42

00

- - - - Lubricating oils for aircraft engines

5

2710

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43

00

- - - - Other lubricating oils

10

2710

19

44

00

- - - - Lubricating greases

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2710

19

50

00

- - - Hydraulic brake fluid

3

2710

19

60

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- - - Transformer and circuit breakers oils

5

 

 

 

 

- - - Fuel oils:

 

2710

...

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71

00

- - - - High speed diesel fuel

20

2710

19

72

00

- - - - Other diesel fuel

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2710

19

79

00

- - - - Other fuel oils

25

2710

19

90

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- - - Other

20

 

 

 

 

- Waste oils:

 

2710

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00

00

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

20

2710

99

00

00

- - Other

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