Tiếng Việt- 1 Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 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 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
| MINISTRY OF FINANCE |
|
| No. 95/2003/QD/BTC | Ha Noi, July 18, 2003 |
DECISION
ON ADJUSTMENTS TO IMPORT TARIFF APPLICABLE TO CERTAIN TYPES OF GOODS OF HEADING 2709 AND 2710 OF THE INCENTIVE IMPORT TARIFF
MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government Providing the Functions, Duties and Powers and Structural Organization of Ministries, and Ministerial Agency;
Pursuant to Decree No.178/CP dated October 28, 1994 of the Government on Duties, Powers and Structural Organization of the Ministry of Finance;
Pursuant to the taxable frame provided in the import tariff applicable for taxable goods issued in conjunction with Resolution No. 63/NQ-UBTVQH 10 dated October 10, 2004 of the Standing Committee of the X Session of the National Assembly.
Pursuant to Article 1 Decree 94/198/ND-CP dated November 17, 1998 of the Government Providing Detailed Guidelines for the Implementation of Law on Amendments to and Supplement of a Number of Articles of Law on Import, Export Tax No. 04/1998/QH10 dated May 20, 1998;
Basing upon the recommendation of the Chief of Tax Agency;
DECIDE
Article 1: To amend the incentive import tax rates of certain
Code
Description
...
...
...
Heading
Group
1
2
3
4
5
2709
...
...
...
Petroleum and kinds of oil originated from mineral included coarse bitumen
2709
00
10
- Coarse petroleum (petroleum)
15
2709
00
...
...
...
- Condensate
0
2709
00
90
- Others
15
2710
...
...
...
Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil.
- Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil:
2710
11
...
...
...
-- light oil and its related products
2710
11
11
--- leaded gasoline, high class
10
2710
11
...
...
...
--- unleaded gasoline, high class
10
2710
11
13
--- Leaded gasoline, normal
10
2710
11
...
...
...
--- Unleaded gasoline, normal
10
2710
11
15
--- other type of gasoline, leaded
10
2710
11
...
...
...
--- other type of gasoline, unleaded
10
2710
11
17
--- gasoline for aircraft
15
2710
11
...
...
...
--- Solvent white spirit
10
2710
11
22
--- Solvent which included aromatic substance less than 1%
10
2710
11
...
...
...
--- Other solvent
10
2710
11
24
--- Naphtha, Reformat and other product used for gasoline production
10
2710
11
...
...
...
--- other light oil
30
2710
11
29
--- other
30
2710
19
...
...
...
-- other:
--- Medium oil (medium boiling point) and its related products:
2710
19
...
...
...
---- lightning kerosene
15
2710
19
12
---- other types o kerosene, including evaporate kerosene
15
2710
19
...
...
...
---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire of 230 or more
20
2710
19
14
---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire less than 230
20
2710
19
...
...
...
---- straight circuit paraffin
10
2710
19
19
---- Other medium kerosene and its related product
10
...
...
...
--- Other:
2710
19
21
---- Pure oil used for lubricant production
10
2710
19
22
...
...
...
5
2710
19
23
---- Other lubricant
20
2710
19
24
...
...
...
10
2710
19
25
---- Oil used in hydraulic brake (braking oil)
3
2710
19
26
...
...
...
10
2710
19
27
---- Diesel used for high speed machine
10
2710
19
28
...
...
...
10
2710
19
29
---- Other burning fuel
0
2710
19
30
...
...
...
10
- Waste oil
2710
91
00
...
...
...
20
2710
99
00
-- Other
20
Article 2. This Decision shall take its effect and be applicable to customs declarations submitted as from July 21, 2003. On provisions that are in conflict with this decision shall be revoked.
...
...
...
- 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 Decision No.135/2002/QD-BTC of November 04, 2002 amending the import tax rates of a number of commodity items under headings No. 2709 and 2710 in the preferential import tariff