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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.130/2000/QD-BTC

Hanoi, August 24, 2000

 

DECISION

AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADINGNo.2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINSITER OF FINANCE

Pursuant to the Government’s Decree No.15/CP dated March 2, 1993on the tasks, powers and State management responsibilities of the ministries andministerial-level agencies;
Pursuant to the Government’s Decree No.178/CP dated October 28,1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket specified in the Import Tariff for thelist of taxable commodity groups, promulgated together with Resolution No.63/NQ-UBTVQH10dated October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CPdated November 17, 1998, which details the implementation of the Law Amending andSupplementing a Number of Articles of Export Tax and Import Tax Law No.04/1998/QH10 datedMay 20, 1998;
Pursuant to the Prime Minister’s directing opinions in OfficialDispatch No.3542/VPCP-KTTH dated August 22, 2000 of the Government’s Office onhandling measures in the petroleum business;
At the proposal of the General Director of Tax,

DECIDES

Article 1.- To amend the preferential import tax rates of a numberof commodity items of Heading 2710, specified in the Finance Minister’s DecisionNo.61/2000/QD-BTC dated April 28, 2000, into new ones as follows:

Code number

Description of commodity groups or items

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Heading

Subheading

2710

 

 

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or includes, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basis constituents of the preparations

 

 

 

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- Gasoline of all kinds:

 

2710

00

11

-- Aircraft gasoline

15

2710

00

...

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-- Solvent gasoline

10

2710

00

19

-- Gasoline of other kinds

10

2710

00

...

...

...

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- Diesel

0

2710

00

30

- Fuel oil

0

2710

00

...

...

...

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- Jet fuel (TC1, ZA1...)

25

2710

00

50

- Kerosene of common type

0

2710

00

...

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- Naphtha, Reformate and other preparations for mixing gasoline

10

2710

00

70

- Condensate and similar preparations

0

2710

00

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- Other

0

Article 2.- This Decision takes effect and applies to import goodsdeclarations already submitted to the customs offices from August 20, 2000. The previousstipulations, which are contrary to this Decision, are now all annulled.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER





Vu Van Ninh