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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: 61/1999/QD-BTC

Hanoi, June 03, 1999

 

DECISION

AMENDING THE TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP of March 2, 1993 of the Government on the tasks, powers and State management responsibilities of the ministries and the ministerial-level agencies;

Pursuant to Decree No. 178/CP of October 28, 1994 of the Government on the tasks, powers and organization of the Ministry of Finance;

Pursuant to the tax rate bracket stipulated in the Import Tariff according to the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 by the Xth National Assembly Standing Committee;

Pursuant to Article 1 of Decree No. 94/1998/ND-CP of November 17, 1998 of the Government detailing the implementation of 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;

Pursuant to the fluctuation of the petrol and oil prices on the international market,

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Article 1.- To amend the preferential import tax rates of petrol, petrol mixing preparations and mazut under Heading No. 2710 specified in the List of amendments and supplements to the names and import tax rates of a number of commodity items of the preferential import tariff issued together with Decision No. 29/1999/QD-BTC of March 15, 1999 of the Minister of Finance into new ones as follows:

Code

Commodity

Tariff rate

2710

- Petroleum oils and oils obtained from bituminous minerals, other than crude form 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 such preparations

- Types of petrol

 

2710.00.11

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10

2710.00.12

White petrol as solvent in paint production

10

2710.00.19

Petrol of other types

60

2710.00.20

Diesel oil

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2710.00.30

Mazout

10

2710.00.40

Fuel for air-crafts ( TC1; ZA1 )

60

2710.00.50

Kerosene

60

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Naphta,Reformate and other oil-related products used assolvent in paint prodution

60

2710.00.70

Condensate and Condensate-like products

10

Article 2.- This Decision takes effect and applies to all import goods declarations already submitted to customs authorities as from June 5, 1999.

 

 

THE MINISTRY OF FINANCE




Pham Van Trong

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