| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 46/2003/QD-BTC | Hanoi, April 9, 2003 |
DECISION
AMENDING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING NO. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies;
Pursuant to the Government's Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate brackets specified in the Import Tariff according to the List of taxable commodity groups promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of 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;
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 under Heading No. 2710 specified in Decision No. 27/2003/QD-BTC of March 13, 2003 of the Finance Minister into the following new ones:
Code
Description of commodity groups and items
...
...
...
Heading
Sub-heading
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 oils obtained from bituminous minerals, with 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, with these oils being the basic constituents of the preparations, excluding waste oils:
2710
11
- - Light oils and preparations:
...
...
...
11
11
- - - Lead engine petrol, of high-class category
20
2710
11
12
- - - Non-lead engine petrol, of high-class category
20
...
...
...
11
13
- - - Lead engine petrol, of common category
20
2710
11
14
- - - Non-lead engine petrol, of common category
20
...
...
...
11
15
- - - Other engine petrol, lead
20
2710
11
16
- - - Other engine petrol, non-lead
20
...
...
...
11
17
- - - Aircraft petrol
15
2710
11
21
- - - White spirit
10
...
...
...
11
22
- - - Solvent with low content of aroma (under 1%)
10
2710
11
23
- - - Other solvents
10
...
...
...
11
24
- - - Naphtha, reformate and other preparations for mixing petrol
20
2710
11
25
- - - Other light oils
20
...
...
...
11
29
- - - Other
20
2710
19
- - Other:
...
...
...
- - - Medium oils (with medium boiling temperature range)and preparations:
2710
19
11
- - - - Kerosene
10
...
...
...
19
12
- - - - Other kerosene including vaporizing oil
10
2710
19
13
- - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of 23o C or higher
20
...
...
...
19
14
- - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of under 23oC
20
2710
19
15
- - - - Straight-circuit paraffin
10
...
...
...
19
19
- - - - Other medium oils and preparations
10
- - - Other:
...
...
...
19
21
- - - - Original oils for making lubricants
10
2710
19
22
- - - - Lubricating oils for airplane engines
5
...
...
...
19
23
- - - - Other lubricating oils
20
2710
19
24
- - - - Lubricating grease
10
...
...
...
19
25
- - - - Oils used in hydraulic brakes (brake oils)
3
2710
19
26
- - - - Transformer oils or oils for circuit breakers
10
...
...
...
19
27
- - - - Diesel fuel used for high-speed engines
5
2710
19
28
- - - - Other diesel fuels
5
...
...
...
19
29
- - - - Other combustible fuel
5
2710
19
30
- - - - Other
10
...
...
...
- Waste oils:
2710
91
00
- - Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs)
20
...
...
...
99
00
- - Other
20
Article 2.- This Decision takes effect and applies to import goods declaration forms already submitted to the customs offices as from April 10, 2003. The previous stipulations which are contrary to this Decision are all hereby annulled.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
- 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
- 4 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.
- 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. 48/2004/QD-BTC, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff, promulgated by the Ministry of Finance
- 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