- 1 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 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 of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 11/2005/QD-BTC | Hanoi, February 4, 2005 |
DECISION
AMENDING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, obligations, 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 Ministry of Finance;
Pursuant to the duty rates specified in the Table of Import Duty rates according to the List of import duty-liable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the Standing Committee of the XIth National Assembly;
Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending a Number of Articles of the Law on Export Duties and Import Duties;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import duty rates of a number of commodity items under Heading No. 2710 provided for in the Finance Minister's Decision No. 01/2005/QD-BTC of January 5, 2005, into new ones as follows:
Code
Description
...
...
...
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 obtained from 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
...
...
...
2710
11
12
- - - Motor spirit, premium unleaded
5
2710
11
13
- - - Motor spirit, regular leaded
...
...
...
2710
11
14
- - - Motor spirit, regular unleaded
5
2710
11
15
- - - Other motor spirit, leaded
...
...
...
2710
11
16
- - - Other motor spirit, unleaded
5
2710
11
17
- - - Aviation spirit
...
...
...
2710
11
18
- - - Tetrapropylene
10
2710
11
21
- - - White spirit
...
...
...
2710
11
22
- - - Solvents containing by weight less than 1% aromatic content
5
2710
11
23
- - - Other solvents
...
...
...
2710
11
24
- - - Naphtha, reformate and other preparations for preparing spirits
5
2710
11
25
- - - Other light oil
...
...
...
2710
11
29
- - - Other
0
2710
19
- - Other:
...
...
...
- - - Medium oils (with average boiling range) and preparations:
2710
19
11
- - - - Lamp kerosene
...
...
...
2710
19
12
- - - - Other kerosene, including vaporizing oil
0
2710
19
13
- - - - Aviation turbine fuel (jet fuel) having a flash point not below 23oC
...
...
...
2710
19
14
- - - Aviation turbine fuel (jet fuel) having a flash point below 23oC
10
2710
19
15
- - - - Normal paraffin
...
...
...
2710
19
19
- - - - Other medium oils and preparations
5
- - - Other:
...
...
...
2710
19
21
- - - - Topped crudes
5
2710
19
22
- - - - Carbon black feedstock oil
...
...
...
2710
19
23
- - - - Lubricating oil basestock
5
2710
19
24
- - - - Lubricating oils for aircraft engines
...
...
...
2710
19
25
- - - - Other lubricating oil
10
2710
19
26
- - - - Lubricating geases
...
...
...
2710
19
27
- - - -Hydraulic brake fluid
3
2710
19
28
- - - - Oil for transformers or circuit breakers
...
...
...
2710
19
31
- - - - High speed diesel fuel
0
2710
19
32
- - - - Other diesel fuel
...
...
...
2710
19
33
- - - - Other fuel oils
0
2710
19
39
- - - - Other
...
...
...
- Waste oils:
2710
91
00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
...
...
...
2710
99
00
- Other
20
Article 2.- This Decision takes effect 15 days after its publication in "CONG BAO" and applies to import goods declarations registered with customs offices as from February 6, 2005.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
...
...
...
- 1 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 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
- 1 Decision No. 86/2005/QD-BTC, on amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the Preferential Import Tariffs, promulgated by the Ministry of Finance.
- 2 Decision no. 78/2005/QD-BTC of November 7, 2005 amending the import duty rates of a number of commodity items under heading no. 2710 in the preferential import tariffs
- 3 Decision No. 48/2004/QD-BTC, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff, promulgated by the Ministry of Finance
- 4 Decision No.46/2003/QD-BTC of April 9, 2003 amending import tax rates of a number of commodity items under heading no. 2710 in the preferential import tariff
- 5 Decision No. 27/2003/QD-BTC of March 13, 2003, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff
- 6 Decision No. 20/2003/QD-BTC of February 17 , 2003, amending tax rates of a number of commodity items of heading 2710 in the preferential import tariff
- 7 Decision No.145/2002/QD-BTC of December 02, 2002 amending the import tax rates of a number of commodity items under heading no. 2710 in the preferential import tariff
- 8 Decision No.141/2002/QD-BTC of November 14, 2002 amending the import tax rates of a number of commodity items under heading no. 2710 in the preferential import tariff
- 9 Decision No.109/2002/QD-BTC of September 16, 2002 amending the import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff