Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 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 ---------- | SOCIALIST REPUBLIC OF VIET NAM |
| 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
...
...
...
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
...
...
...
2710
11
- - Light oils and preparations:
...
...
...
- - - Motor spirit:
2710
11
11
00
- - - - Premium leaded, high grade
25
...
...
...
11
12
00
- - - - Premium unleaded, high grade
25
2710
11
13
00
...
...
...
25
2710
11
14
00
- - - - Regular unleaded
25
2710
11
...
...
...
00
- - - - Other, leaded
25
2710
11
16
00
- - - - Other, unleaded
25
...
...
...
11
20
00
- - - Aviation spirit
25
2710
11
30
00
...
...
...
25
2710
11
40
00
- - - White spirit
25
2710
11
...
...
...
00
- - - Low aromatic solvents containing by weight less than
1% aromatic content
25
2710
11
60
00
- - - Other solvent spirits
...
...
...
2710
11
70
00
- - - Naphtha, reformate and preparations for preparing spirits
25
2710
11
90
...
...
...
- - - Other
25
2710
19
- - Other:
...
...
...
- - - Medium oils and preparations:
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
25
2710
19
16
...
...
...
- - - - Kerosene
25
2710
19
19
00
- - - - Other
15
2710
...
...
...
20
00
- - - - Topped crudes
5
2710
19
30
00
- - - - Carbon black feedstock
...
...
...
- - - Lubricating oils and greases:
2710
19
41
...
...
...
- - - - Lubricating oil feedstock
5
2710
19
42
00
- - - - Lubricating oils for aircraft engines
5
2710
...
...
...
43
00
- - - - Other lubricating oils
10
2710
19
44
00
- - - - Lubricating greases
...
...
...
2710
19
50
00
- - - Hydraulic brake fluid
3
2710
19
60
...
...
...
- - - Transformer and circuit breakers oils
5
- - - Fuel oils:
2710
...
...
...
71
00
- - - - High speed diesel fuel
20
2710
19
72
00
- - - - Other diesel fuel
...
...
...
2710
19
79
00
- - - - Other fuel oils
25
2710
19
90
...
...
...
- - - Other
20
- Waste oils:
2710
...
...
...
00
00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710
99
00
00
- - Other
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- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.