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. 78/2005/QD-BTC | Hanoi, November 7, 2005 |
DECISION
AMENDING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFFS
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 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 tax duty bracket specified in the Import Tariff according to the List of import dutiable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the Standing Committee of the XIth National Assembly;
Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending a Number of Articles of the Law on Import Duties and Export Duties;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import duty rates of a number of commodity items under Heading No. 2710 provided for in the Finance Minister's Decision No. 14/2005/QD-BTC of March 17, 2005, into the following new ones:
Code
Description
...
...
...
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) 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, other than waste oils:
...
...
...
2710
11
- - Light oils and preparations:
2710
11
11
- - - Motor spirit, premium leaded
...
...
...
2710
11
12
- - - Motor spirit, premium unleaded
5
2710
11
13
- - - Motor spirit, regular leaded
...
...
...
2710
11
14
- - - Motor spirit, regular unleaded
5
2710
11
15
- - - Other motor spirit, leaded
...
...
...
2710
11
16
- - - Other motor spirit, unleaded
5
2710
11
17
- - - Aviation spirit
...
...
...
2710
11
18
- - - Tetrapropylene
5
2710
11
21
- - - White spirit
...
...
...
2710
11
22
- - - Solvents containing by weight less than 1% aromatic content
5
2710
11
23
- - - Other solvents
...
...
...
2710
11
24
- - - Naphtha, reformate and other preparations for preparing spirits
5
2710
11
25
- - - Other light oils
...
...
...
2710
11
29
- - - Other
5
2710
19
- - Other:
...
...
...
- - - Medium oils (with average boiling range) and preparations:
2710
19
11
- - - - Lamp kerosene
...
...
...
2710
19
12
- - - - Other kerosene, including vaporizing oil
0
2710
19
13
- - - - Aviation turbine fuel (jet fuel) having a flash point not below 23oC
...
...
...
2710
19
14
- - - Aviation turbine fuel (jet fuel) having a flash point below 23oC
5
2710
19
15
- - - - Normal paraffin
...
...
...
2710
19
19
- - - - Other medium oils and preparations
5
- - - Other:
...
...
...
2710
19
21
- - - - Topped crudes
5
2710
19
22
- - - - Carbon black feedstock oil
...
...
...
2710
19
23
- - - - Lubricating oil basestock
5
2710
19
24
- - - - Lubricating oils for aircraft engines
...
...
...
2710
19
25
- - - - Other lubricating oil
10
2710
19
26
- - - - Lubricating greases
...
...
...
2710
19
27
- - - -Hydraulic brake fluid
3
2710
19
28
- - - - Oil for transformers or circuit breakers
...
...
...
2710
19
31
- - - - High speed diesel fuel
0
2710
19
32
- - - - Other diesel fuel
...
...
...
2710
19
33
- - - - Other fuel oils
0
2710
19
39
- - - - Other
...
...
...
- Waste oils:
2710
91
00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
...
...
...
2710
99
00
- Other
20
Article 2.- This Decision takes effect 15 days after its publication in "CONG BAO" and applies to imports declarations registered with customs offices as from November 9, 2005.
...
...
...
- 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. 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.
- 2 Decision No. 48/2004/QD-BTC, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff, promulgated by the Ministry of Finance
- 3 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
- 4 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