- 1 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2 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
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
THE MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 14/2005/QD-BTC | Hanoi, March 17, 2005 |
DECISION
AMENDING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITIES UNDER HEADING No. 2710 OF THE PREFERENTIAL IMPORT TABLE OF RATES
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 tax brackets specified in the Import Table of Duty rates for the list of tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Xth National Assembly Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the XIth National Assembly Standing Committee;
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 and Supplementing a Number of Articles of the Law on Import Duty and Export Duty;
At the proposal of the director of the Tax Policy Department and the director of the Price Management Department,
DECIDES:
Article 1.- To amend the preferential import duty rates of a number of commodities under Heading No. 2710, specified in the Finance Minister’s Decision No. 11/2005/QD-BTC of February 4, 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; 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
...
...
...
2710
11
11
--- Motor spirit, premium leaded
0
2710
11
12
...
...
...
0
2710
11
13
--- Motor spirit, regular leaded
0
2710
11
14
...
...
...
0
2710
11
15
--- Other motor spirit, leaded
0
2710
11
16
...
...
...
0
2710
11
17
--- Aviation spirit
5
2710
11
18
...
...
...
5
2710
11
21
--- White spirit
5
2710
11
22
...
...
...
5
2710
11
23
--- Other solvent spirit
5
2710
11
24
...
...
...
0
2710
11
25
--- Other light spirits
0
2710
11
29
...
...
...
0
2710
19
-- Other:
...
...
...
2710
19
11
---- Lamp kerosene
0
2710
19
12
...
...
...
0
2710
19
13
---- Aviation turbine fuel (jet fuel) having a flash point of 23oC or higher
5
2710
19
14
...
...
...
5
2710
19
15
---- Normal paraffin
5
2710
19
19
...
...
...
5
--- Other:
2710
19
21
...
...
...
5
2710
19
22
---- Carbon black feedstock oil
5
2710
19
23
...
...
...
5
2710
19
24
---- Lubricating oils for aircraft engines
5
2710
19
25
...
...
...
10
2710
19
26
---- Lubricating greases
5
2710
19
27
...
...
...
3
2710
19
28
---- Oil for transformer or circuit breakers
5
2710
19
31
...
...
...
0
2710
19
32
---- Other diesel fuel
0
2710
19
33
...
...
...
0
2710
19
39
---- Other
5
...
...
...
2710
91
00
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710
99
00
...
...
...
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 March 18, 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.154/2000/QD-BTC of September 22, 2000 amending the import tax rates of a number of commodity items of heading no. 2710 in the preferential import tariff
- 2 Decision No.130/2000/QD-BTC of August 24, 2000 amending the import tax rates of a number of commodity items of heading No.2710 in the preferential import tariff
- 3 Decision No. 33/2000/QD-BTC of May 06, 2000, amending the import tax rates for a number of commodity items under heading No. 2710 in the preferential import tariff