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 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.
- 4 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: 86/2005/QD-BTC | Hanoi, November 30, 2005 |
ON AMENDMENT OF THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
Pursuant to Decree 86/2002/ND-CP of the Government dated 5 November 2002 regulating the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant the import tariffs on the basis of the List of groups of goods subject to Import Duties issued with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 as amended by the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003;
Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;
At the request of the Director of Tax Policy Department;
DECIDES:
Article 1. To amend the preferential rates of import duty applicable to a number of goods under Heading 2710 stipulated in the Decision No. 78/2008/QD-BTC dated 7 November 2005 of the Finance Minister as follows:
Heading
Tax Rate (%)
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
...
...
...
- - Light oils and preparations:
2710
11
11
- - - Motor spirit, premium leaded
10
2710
...
...
...
12
- - - Motor spirit, premium unleaded
10
2710
11
13
- - - Motor spirit, regular leaded
10
2710
...
...
...
14
- - - Motor spirit, regular unleaded
10
2710
11
15
- - - Other motor spirit, leaded
10
2710
...
...
...
16
- - - Other motor spirit, unleaded
10
2710
11
17
- - - Aviation spirit
10
2710
...
...
...
18
- - - Tetrapropylene
10
2710
11
21
- - - White spirit
10
2710
...
...
...
22
- - - Low aromatic solvents containing by weight less than 1% aromatic content
10
2710
11
23
- - - Other solvent spirits
10
2710
...
...
...
24
- - - Naphtha, reformate or preparations for preparing spirits
10
2710
11
25
- - - Other light oil
10
2710
...
...
...
29
- - - Other
10
2710
19
- - Other:
...
...
...
- - - Medium oils and preparations:
2710
19
11
- - - - Lamp kerosene
0
2710
...
...
...
12
- - - - Other kerosene, including vaporising oil
0
2710
19
13
- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 23oC
10
2710
...
...
...
14
- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC
10
2710
19
15
- - - - Normal paraffin
5
2710
...
...
...
19
- - - - Other medium oils and preparations
5
- - - Other:
2710
...
...
...
21
- - - - Topped crudes
5
2710
19
22
- - - - Carbon black feedstock oil
5
2710
...
...
...
23
- - - - Lubricating oil basestock
5
2710
19
24
- - - - Lubricating oils for aircraft engines
5
2710
...
...
...
25
- - - - Other lubricating oil
10
2710
19
26
- - - - Lubricating greases
5
2710
...
...
...
27
- - - - Hydraulic brake fluid
3
2710
19
28
- - - - Oil for transformer or circuit breakers
5
2710
...
...
...
31
- - - - High speed diesel fuel
0
2710
19
32
- - - - Other diesel fuel
0
2710
...
...
...
33
- - - - Other fuel oils
0
2710
19
39
- - - - Other
5
...
...
...
- Waste oils:
2710
91
00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710
...
...
...
00
- - Other
20
Article 2. This Decision shall take effects 15 days from the date of its publication on the official Gazette and shall be applicable to declarations of imported goods registered with the Customs Offices as from 2 December 2005./.
FOR THE MINISTER OF FINANCE
DEPUTY 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. 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. 01/2005/QD-BTC of January 05, 2005 amending the import duty rates of a number of commodities under heading no. 2710 in the preferential import duty rates
- 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