- 1 Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 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 Decision No.111/2000/QD-TTg of September 20, 2000 on petroleum business management
- 4 Law No. 04/1998/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: 154/2000/QD-BTC | Hanoi, September 22, 2000 |
DECISION
AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of 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 the list of taxable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998, which details the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;
Pursuant to the Prime Minister’s directing opinions in his Decision No. 111/2000/QD-TTg of September 20, 2000 on the management of petroleum business;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of commodity items of Heading No. 2710, specified in the Finance Minister’s Decision No. 130/2000/QD-BTC of August 24, 2000, into new ones as follows:
Code number
Description of commodity groups or items
...
...
...
Heading
Subheading
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 are the basic constituents of the preparations
...
...
...
- Gasoline of all kinds:
2710
00
11
- - Aircraft gasoline
15
...
...
...
00
12
- - Solvent gasoline
10
2710
00
19
- - Gasoline of other kinds
0
...
...
...
00
20
- Diesel
0
2710
00
30
- Fuel oil
0
...
...
...
00
40
- Jet fuel (TC1, ZA1...)
25
2710
00
50
- Kerosene of common type
0
...
...
...
00
60
- Naphtha, Reformate and other preparations for mixing gasoline
0
2710
00
70
- Condensate and similar preparations
0
...
...
...
00
90
- Other
10
Article 2.- This Decision takes effect and applies to import goods declarations already submitted to the customs offices from September 21st, 2000. The previous stipulations, which are contrary to this Decision, are now all annulled.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
- 1 Decision No. 14/2005/QD-BTC, amending the import duty rates of a number of commodities under heading no. 2710 of the preferential import table of rates, promulgated by the Ministry of Finance.
- 2 Decision No. 41/2000/QD-BTC of May 17, 2000, amending and supplementing names and tax rates of a number of commodity groups 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