- 1 Decree No.15-CP of Government, relating to duties, powers and responsibilities for State Mangement of Ministries, ministerial Agencies.
- 2 Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 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
- 1 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
- 2 Decision No.162/2002/QD/BTC, amending names and tax rates of a number of commodity items of headings 2709 and 2710 in the preferential import tariff, promulgated by the Ministry of Finance
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 135/2002/QD-BTC | Hanoi, November 04, 2002 |
DECISION
AMENDING THE IMPORT DUTY RATES APPLICABLE TO A NUMBER OF GOODS ITEMS IN GROUPS 2709 AND 2710 ON THE TABLE OF PREFERENTIAL IMPORT DUTY TARIFF
THE MINISTER OF FINANCE
Pursuant to Decree No. 15-CP of the Government dated 2 March 1993 stipulating the duties, powers and responsibilities for State administration of ministries and ministerial equivalent bodies;
Pursuant to Decree No. 178-CP of the Government dated 28 October 1994 stipulating the functions, duties and organizational structure of the Ministry of Finance;
Pursuant to the tariff frame stipulated in the import duty tariff pursuant to the list of dutiable goods issued with Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the National Assembly, Legislature X, dated 10 October 1998;
Pursuant to article 1 of Decree No. 94/1998/ND-CP of the Government dated 17 November 1998 providing detailed regulations for implementation of the Law on Amendments of and
Additions to the Law on Export and Import Duties No. 04/1998-QH10 dated 20 May 1998; On the proposal of the General Director of the General Department of Taxation;
DECIDES:
Article 1
To amend the preferential import duty rates applicable to a number of goods items in groups 2709 and 2710 set out in Decision No. 132/2002/QD-BTC of the Minister of Finance dated 21 October 2002, to become new preferential import duty rates as follows:
Codes
Description of commodity groups, items
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...
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Headings
Sub-headings
1
2
3
4
5
2709
...
...
...
Petroleum oils and oils obtained from bituminous minerals, crude
2709
00
10
- Crude
15
2709
00
...
...
...
- Condensate
10
2709
00
90
- Other
15
2710
...
...
...
Petroleum oils and oils obtained from bituminous minerals, excluding 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 are the basic constituents of the preparations
Petroleum oils and oils obtained from bituminous minerals, excluding 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 are the basic constituents of the preparations:
2710
...
...
...
--Light oils and preparations:
2710
11
11
---Lead petrol for engines, of high grade
30
2710
11
...
...
...
---Non-lead petrol for engines, of high grade
30
2710
11
13
--- Lead petrol for engines, of common type
30
2710
11
...
...
...
--- Non-lead petrol for engines, of common type
30
2710
11
15
--- Other lead petrol for engines
30
2710
11
...
...
...
--- Other non- lead petrol for engines
30
2710
11
17
---Aircraft gasoline
15
2710
11
...
...
...
--- White sprit
10
2710
11
22
---Solvent petrol with low-content aroma, of less than 1%
10
2710
11
...
...
...
---Other solvent petrol
10
2710
11
24
--- Naptha, Reformate and other preparations for making petrol
30
2710
11
...
...
...
---Other light oils
30
2710
11
29
--- Other
30
2710
19
...
...
...
-- Other:
--- Medium oils and preparations:
2710
19
...
...
...
---- Common kerosene
10
2710
19
12
---- Other kerosene, including vaporized oils
10
2710
19
...
...
...
---- Fight fuel, igniting at 23 o C or higher
25
2710
19
14
---- Fight fuel, igniting at less than 23 o C
25
2710
19
...
...
...
---- Straight-circuit paraffin
10
2710
19
19
---- Other medium oils and preparations
10
...
...
...
--- Other:
2710
19
21
---- Original oils for making lubricants
10
2710
19
...
...
...
----- Lubricating oils used for aircraft engines
5
2710
19
23
----- Other lubricating oils
20
2710
19
...
...
...
---- Grease
10
2710
19
25
---- Oil used in hydraulic arresters
3
2710
19
...
...
...
---- Transformer oil and oil for electric circuit breakers
10
2710
19
27
---- Diesel fuel for high-speed engines
0
2710
19
...
...
...
---- Other diesel fuel
0
2710
19
29
---- Other fuel oils
0
2710
19
...
...
...
---- Other
10
2710
90
00
- Other
10
Article 2
This Decision shall be of full force and effect, and applicable to export declarations submitted to Customs offices as from 5 November 2002. Any previous provisions which are inconsistent with this Decision are hereby repealed.
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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Truong Chi Trung