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. 99/2008/QD-BTC | Hanoi, November 7, 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 in 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
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...
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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 99/2008/QD-BTC of the Minister of Finance dated 7 November 2008)
Code
Description
Tax Rate
(%)
...
...
...
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.
...
...
...
(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:
...
...
...
- - - Motor spirit:
2710
11
11
00
- - - - Premium leaded
...
...
...
2710
11
12
00
- - - - Premium unleaded
20
2710
11
13
...
...
...
- - - - Regular leaded
20
2710
11
14
00
- - - - Regular unleaded
20
2710
...
...
...
15
00
- - - - Other, leaded
20
2710
11
16
00
- - - - Other, unleaded
...
...
...
2710
11
20
00
- - - Aviation spirit
20
2710
11
30
...
...
...
- - - Tetrapropylene
20
2710
11
40
00
- - - White spirit
20
2710
...
...
...
50
00
- - - Low aromatic solvents containing by weight less than
1% aromatic content
20
2710
11
60
00
...
...
...
20
2710
11
70
00
- - - Naphtha, reformate and preparations for preparing spirits
20
2710
11
...
...
...
00
- - - Other
20
2710
19
- - Other:
...
...
...
- - - Medium oils and preparations:
2710
19
13
00
...
...
...
20
2710
19
14
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C
20
2710
19
...
...
...
00
- - - - Kerosene
20
2710
19
19
00
- - - - Other
15
...
...
...
19
20
00
- - - - Topped crudes
5
2710
19
30
00
...
...
...
5
- - - Lubricating oils and greases:
2710
19
...
...
...
00
- - - - Lubricating oil feedstock
5
2710
19
42
00
- - - - Lubricating oils for aircraft engines
5
...
...
...
19
43
00
- - - - Other lubricating oils
10
2710
19
44
00
...
...
...
5
2710
19
50
00
- - - Hydraulic brake fluid
3
2710
19
...
...
...
00
- - - Transformer and circuit breakers oils
5
- - - Fuel oils:
...
...
...
19
71
00
- - - - High speed diesel fuel
15
2710
19
72
00
...
...
...
15
2710
19
79
00
- - - - Other fuel oils
20
2710
19
...
...
...
00
- - - Other
15
- Waste oils:
...
...
...
91
00
00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710
99
00
00
...
...
...
20
- 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.