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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. 49/2006/QD-BTC

Hanoi, September 15, 2006

 

DECISION

ON PROMULGATING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING NO. 2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the National Assembly Standing Committee promulgating the export tariff according to the List of taxable commodity groups and tax rate bracket on each commodity group, the preferential import tariff according to the List of taxable commodity groups and preferential tax rate bracket on each commodity group; 
Pursuant to Decree No.86/2002/ND-CP dated November 5, 2002 of the Government defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to Decree No.77/2003/ND-CP dated July 1, 2003 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to Decree No.149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
At the proposal of the Director of the Tax Policy Department,

DECIDES:

Article 1.

To promulgate the preferential import tax rates of a number of commodity items under Heading No.2710 in the Preferential Import Tariff according to the List issued together.

Article 2.

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To annul Decision No. 45/2006/QD-BTC dated August 31, 2006 of the Minister of Finance on amending the preferential import tax rates of a number of commodity items under Heading No. 2710.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 

LIST

OF AMENDED PREFERENTIAL IMPORT TAX RATES OF COMMODITY ITEMS UNDER HEADING No. 2710
(Issued together with Decision No. 49/2006/QD-BTC dated September 15, 2006 of the Minister of Finance)

Codes

Description of commodity groups and items

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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; waste oils 

 

 

 

 

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- 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, excluding waste oils: 

 

2710

11

 

 

--Light oils and preparations thereof:   

 

2710

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11

00

---Lead engine petrol, high class  

10

2710

11

12

00

---Non-lead engine petrol, high class  

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2710

11

13

00

--- Lead engine petrol, ordinary class  

10

2710

11

14

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--- Non-lead engine petrol, ordinary class  

10

2710

11

15

00

---Other engine petrol, leaded  

10

2710

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16

00

---Other engine petrol, non-leaded  

10

2710

11

17

00

--- Aviation spirit

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2710

11

18

00

--- Tetrapropylene

10

2710

11

21

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--- White spirit

10

2710

11

22

00

--- Spirit containing by less than 1% aromatic substances

10

2710

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23

00

---Other spirits

10

2710

11

24

00

--- Naptha, reformate and other preparations for making petrol

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2710

11

25

00

--- Other light oils

10

2710

11

29

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--- Other

10

2710

19

 

 

-- Other:

 

 

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--- Medium oils (having a medium boiling range) and preparations:

 

2710

19

11

00

---- Kerosene for lighting

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2710

19

12

00

---- Other kerosene, including volatile oils

0

2710

19

13

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----Fuels of turbine engines for aviation (jet fuels) with a flash point of 23oC or higher

10

2710

19

14

00

----Fuels of turbine engines for aviation (jet fuels) with a flash point of under 23o

10

2710

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15

00

----Paraffin

10

2710

19

19

00

---- Other medium oils and preparations

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--- Other:

 

2710

19

21

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---- Crude oils with light constituents separated

5

2710

19

22

00

---- Raw material oil for producing coal soot

5

2710

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23

00

---- Base oils for mixing lubricating oils

5

2710

19

24

00

----Lubricating oils for craft engines

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2710

19

25

00

----Other lubricating oils

10

2710

19

26

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---- Lubricating grease

5

2710

19

27

00

---- Oils used in hydraulic brakes (brake oil)

3

2710

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28

00

---- Transformer oil or oil used in circuit breakers

5

2710

19

31

00

---- Diesel fuel for high-speed engines

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2710

19

32

00

---- Other diesel fuels

0

2710

19

33

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---- Other combustion fuels

5

2710

19

39

00

---- Other

5

 

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- Waste oils:

 

2710

91

00

00

-- Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybrominated biphenyl (PBBs)

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2710

99

00

00

- Other

20