Thông tư 76/2008/TT-BTC bổ sung Thông tư 57/2003/TT-BTC hướng dẫn cơ chế thanh toán hàng hóa và dịch vụ trả nợ cho Liên bang Nga do Bộ Tài chính ban hành

THE MINISTRY OF FINANCE

---------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 76/2008/QD-BTC

Hanoi, September 03rd, 2008

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

Code

Code

Code

Code

Description

Tax Rate
(%)

27.10

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:

2710

11

- - Light oils and preparations:

- - - Motor spirit:

2710

11

11

00

- - - - Premium leaded

5

2710

11

12

00

- - - - Premium unleaded

5

2710

11

13

00

- - - - Regular leaded

5

2710

11

14

00

- - - - Regular unleaded

5

2710

11

15

00

- - - - Other, leaded

5

2710

11

16

00

- - - - Other, unleaded

5

2710

11

20

00

- - - Aviation spirit

5

2710

11

30

00

- - - Tetrapropylene

5

2710

11

40

00

- - - White spirit

5

2710

11

50

00

- - - Low aromatic solvents containing by weight less than

1% aromatic content

5

2710

11

60

00

- - - Other solvent spirits

5

2710

11

70

00

- - - Naphtha, reformate and preparations for preparing spirits

5

2710

11

90

00

- - - Other

5

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

0

2710

19

14

00

- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C

0

2710

19

16

00

- - - - Kerosene

5

2710

19

19

00

- - - - Other

15

2710

19

20

00

- - - - Topped crudes

5

2710

19

30

00

- - - - Carbon black feedstock

5

- - - Lubricating oils and greases:

2710

19

41

00

- - - - Lubricating oil feedstock

5

2710

19

42

00

- - - - Lubricating oils for aircraft engines

5

2710

19

43

00

- - - - Other lubricating oils

10

2710

19

44

00

- - - - Lubricating greases

5

2710

19

50

00

- - - Hydraulic brake fluid

3

2710

19

60

00

- - - Transformer and circuit breakers oils

5

- - - Fuel oils:

2710

19

71

00

- - - - High speed diesel fuel

0

2710

19

72

00

- - - - Other diesel fuel

0

2710

19

79

00

- - - - Other fuel oils

0

2710

19

90

00

- - - Other

5

- Waste oils:

2710

91

00

00

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

20

2710

99

00

00

- - Other

20