Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 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
- 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. 54/2006/QD-BTC | Hanoi, October 06, 2006 |
DECISION
PROMULGATING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITY ITEMS OF HEADING 2710 OF THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the list of dutiable commodity groups and the tax bracket for each commodity group and the Preferential Import Tariff according to the list of dutiable commodity groups and the preferential duty bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers 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, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate the preferential import duty rates of a number of commodity items of Heading No. 2710 of the Preferential Import Tariff.
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to customs declarations of imports registered with customs offices as from October 9, 2006.
The Finance Minister’s Decision No. 51/2006/QD-BTC of September 22, 2006, adjusting the preferential import duty rates of a number of commodity items of Heading No. 2710 is annulled.
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...
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
LIST
OF ADJUSTED PREFERENTIAL IMPORT DUTY RATES OF COMMODITY ITEMS OF HEADING 2710
(Issued together with the Finance Minister’s Decision No. 54/2006/QD-BTC of October 6, 2006)
Code
Description
Duty rates (%)
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
-- Light oils and preparations:
2710
11
11
...
...
...
--- Motor spirit, premium leaded
20
2710
11
12
00
--- Motor spirit, premium unleaded
20
2710
...
...
...
13
00
--- Motor spirit, regular leaded
20
2710
11
14
00
--- Motor spirit, regular unleaded
...
...
...
2710
11
15
00
---Other motor spirit, leaded
20
2710
11
16
...
...
...
--- Other motor spirit, unleaded
20
2710
11
17
00
--- Aviation spirit
15
2710
...
...
...
18
00
--- Tetrapropylene
20
2710
11
21
00
--- White spirit
...
...
...
2710
11
22
00
--- Low aromatic solvents containing by weight less than 1% aromatic content
20
2710
11
23
...
...
...
--- Other solvent spirits
20
2710
11
24
00
--- Naphtha, reformate or preparations for preparing spirits
20
2710
...
...
...
25
00
--- Other light oil
20
2710
11
29
00
--- Other
...
...
...
2710
19
-- Other:
...
...
...
--- Medium oils and preparations:
2710
19
11
00
---- Lamp kerosene
0
2710
...
...
...
12
00
---- Other kerosene, including vaporizing oil
0
2710
19
13
00
---- Aviation turbine fuel (jet fuel) having a flash point of not less than 230 C
...
...
...
2710
19
14
00
---- Aviation turbine fuel (jet fuel) having a flash point of less than 230 C
15
2710
19
15
...
...
...
---- Normal paraffin
15
2710
19
19
00
---- Other medium oils and preparations
15
...
...
...
--- Other
2710
19
21
00
---- Topped crudes
...
...
...
2710
19
22
00
---- Carbon black feedstock oil
5
2710
19
23
...
...
...
---- Lubricating oil basestock
5
2710
19
24
00
---- Lubricating oil for aircraft engines
5
2710
...
...
...
25
00
---- Other lubricating oil
10
2710
19
26
00
---- Lubricating greases
...
...
...
2710
19
27
00
---- Hydraulic brake fluid
3
2710
19
28
...
...
...
---- Oil for transformers or circuit breakers
5
2710
19
31
00
---- High speed diesel fuel
0
2710
...
...
...
32
00
---- Other diesel fuel
0
2710
19
33
00
---- Other fuel oils
...
...
...
2710
19
39
00
---- Other
5
...
...
...
- Waste oils:
2710
91
00
00
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710
...
...
...
00
00
-- Other
20
- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 3 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. 09/2007/QD-BTC of March 06, 2007 on promulgating import tax rates of a number of commodity items under heading no. 2710 in the preferential import tariff
- 2 Decision No. 23/2006/QD-BTC of April 05, 2006, on amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the preferential import tariffs.