| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No. 120/2001/QD-BTC | Hanoi, November 26, 2001 |
DECISION
ON AMENDING, SUPPLEMENTING NAMES AND TAX RATES OF COMMODITY ITEMS OF HEADING No.2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No.15/CP dated March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government Government’s Decree No.178/CP dated October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket specified in the Import Tariff for the list of taxable commodity groups, promulgated together with Resolution No.63/NQ-UBTVQH10 dated October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CP dated November 17, 1998, which details the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No.04/1998/QH10 dated May 20, 1998;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of commodity items of Heading No.2710 specified in the Finance Minister’s Decision No.115/2001/QD/BTC dated November 15, 2001, into new ones as follows:
Code number
Description of commodity groups or items
...
...
...
Heading
Subheading
2710
Petroleum oils and oils obtained from bituminous minerals, excluding 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 are the basic constituents of the preparations
...
...
...
- Gasoline of all kinds:
2710
00
11
-- Aircraft gasoline
15
2710
00
...
...
...
-- Solvent gasoline
10
2710
00
19
-- Gasoline of other kinds
80
2710
00
...
...
...
- Diesel
45
2710
00
30
- Mazout
15
2710
00
...
...
...
- Jet fuel (TC1, ZA1...)
25
2710
00
50
- Kerosene of common type
35
2710
00
...
...
...
- Naphtha, Reformate and other preparations for mixing gasoline
80
2710
00
70
- Condensate and similar preparations
60
2710
00
...
...
...
- Others
10
Article 2.- This Decision takes effect and applies to import goods declarations already submitted to the customs offices from November 28, 2001. The previous stipulations, which are contrary to this Decision, are now all annulled.
P.P THE MINISTER OF FINANCE
VICE MINISTER
Pham Van Trong
- 1 Decree No.15-CP of Government, relating to duties, powers and responsibilities for State Mangement of Ministries, ministerial Agencies.
- 2 Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 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