Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 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. 95/2008/QD-BTC | Hanoi, October 29, 2008 |
DECISION
AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;
DECIDES:
Article 1.- To amend the preferential import duty rates applicable to Group 2710 goods stipulated Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 as amended, to become the new preferential import duty rates in the List attached.
Article 2.- This Decision shall apply to import goods' customs declarations registered with the customs office as from 31 October 2008 and shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.
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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
LIST
OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Decision 76/2008/QD-BTC of the Minister of Finance dated 11 September 2008)
Code
Description
Tax Rate
(%)
27.10
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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:
...
...
...
11
- - Light oils and preparations:
...
...
...
2710
11
11
00
- - - - Premium leaded
15
2710
11
...
...
...
00
- - - - Premium unleaded
15
2710
11
13
00
- - - - Regular leaded
15
...
...
...
11
14
00
- - - - Regular unleaded
15
2710
11
15
00
...
...
...
15
2710
11
16
00
- - - - Other, unleaded
15
2710
11
...
...
...
00
- - - Aviation spirit
15
2710
11
30
00
- - - Tetrapropylene
15
...
...
...
11
40
00
- - - White spirit
15
2710
11
50
00
...
...
...
1% aromatic content
15
2710
11
60
00
- - - Other solvent spirits
15
2710
...
...
...
70
00
- - - Naphtha, reformate and preparations for preparing spirits
15
2710
11
90
00
- - - Other
...
...
...
2710
19
- - Other:
...
...
...
- - - Medium oils and preparations:
2710
19
13
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 230C
15
2710
...
...
...
14
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C
15
2710
19
16
00
- - - - Kerosene
...
...
...
2710
19
19
00
- - - - Other
15
2710
19
20
...
...
...
- - - - Topped crudes
5
2710
19
30
00
- - - - Carbon black feedstock
5
...
...
...
- - - Lubricating oils and greases:
2710
19
41
00
- - - - Lubricating oil feedstock
...
...
...
2710
19
42
00
- - - - Lubricating oils for aircraft engines
5
2710
19
43
...
...
...
- - - - Other lubricating oils
10
2710
19
44
00
- - - - Lubricating greases
5
2710
...
...
...
50
00
- - - Hydraulic brake fluid
3
2710
19
60
00
- - - Transformer and circuit breakers oils
...
...
...
- - - Fuel oils:
2710
19
71
...
...
...
- - - - High speed diesel fuel
10
2710
19
72
00
- - - - Other diesel fuel
10
2710
...
...
...
79
00
- - - - Other fuel oils
15
2710
19
90
00
- - - Other
...
...
...
- Waste oils:
2710
91
00
...
...
...
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710
99
00
00
- - Other
20
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- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.