Tiếng Việt- 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 MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 48/2004/QD-BTC | Hanoi, May 24, 2004 |
DECISION
AMENDING IMPORT TAX 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, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the tax rate bracket prescribed in the Import Tariff according to 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, 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 Decree No. 94/1998/ND-CP a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;
Pursuant to the Government Office’s Official Dispatch No. 2333/VPCP of KTTH of May 12, 2004 announcing the Prime Minister’s opinions on the handling of losses and management of petrol and oil trading activities,
At the proposal of the director of the Tax Policy Departmentof November 17, 1998 detailing the implementation of the Law Amending and Supplementing,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of commodity items under Heading No. 2710 prescribed in the Finance Minister’s Decision No. 224/2003/QD-BTC of December 25, 2003 into the following new preferential import tax rates:
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Description of commodities
Tax rates (%)
2710
Petroleum oils and oils obtained from bituminous minerals, other than crude oil; 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
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- Petroleum oils and oils obtained from bituminous minerals, (other than crude form) 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; excluding waste oils:
2710
11
- - Light oils and preparations thereof:
2710
11
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- - - Leaded engine petrol, high class
0
2710
11
12
- - - Non-leaded engine petrol, high class
0
2710
11
...
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...
- - - Leaded engine petrol, ordinary class
0
2710
11
14
- - - Non-leaded engine petrol, ordinary class
0
2710
11
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- - - Other engine petrol, leaded
0
2710
11
16
- - - Other engine petrol, non-leaded
0
2710
11
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- - - Aviation spirit
10
2710
11
18
- - - Tetrapropylene
5
2710
11
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- - - White spirit
5
2710
11
22
- - - Spirit containing by less than 1% aromatic substances
5
2710
11
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- - - Other spirits
5
2710
11
24
- - - Naphtha, reformate and other preparations for making petrol
0
2710
11
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- - - Other light oils
0
2710
11
29
- - - Other
0
2710
19
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- - Other:
- - - Medium oils (having a medium boiling range) and preparations:
2710
19
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- - - - Kerosene for lighting
0
2710
19
12
- - - - Other kerosene, including volatile oils
0
2710
19
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- - - - Fuels of turbine engines for aviation (jet fuels) with a flash point of 23oC or higher
10
2710
19
14
- - - - Fuels of turbine engines for aviation (jet fuels) with a flash point of under 23oC
10
2710
19
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- - - - Paraffin
5
2710
19
19
- - - - Other medium oils and preparations
5
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- - - Other:
2710
19
21
- - - - Crude oils with light constituents separated
5
2710
19
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- - - - Raw material oil for producing coal soot
5
2710
19
23
- - - - Base oils for mixing lubricating oils
5
2710
19
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- - - - Lubricating oils for craft engines
5
2710
19
25
- - - - Other lubricating oils
10
2710
19
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- - - - Lubricating grease
5
2710
19
27
- - - - Oil used in hydraulic brakes (brake oil)
3
2710
19
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- - - - Transformer oil or oil used in circuit breakers
5
2710
19
31
- - - - Diesel fuel for high-speed engines
0
2710
19
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- - - - Other diesel fuels
0
2710
19
33
- - - - Other combustion fuels
0
2710
19
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- - - - Other
5
- Waste oil:
2710
91
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- - Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs)
20
2710
99
00
- Other
20
Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette and applies to declarations of import goods submitted to the customs offices as from May 25, 2004.
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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. 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
- 2 Decision No. 11/2005/QD-BTC, amending the import duty rates of a number of commodity items under heading no. 2710 in the Preferential Import Tariffm promulgated by the Ministry of Finance.
- 3 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
- 4 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
- 5 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
- 6 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
- 7 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
- 8 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
- 9 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.