THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 27/2003/QD-BTC | Hanoi, March 13, 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. 20/2003/QD-BTC of February 17, 2003 of the Finance Minister into the following new ones:
Code | Code | Code | Description of commodity groups and items | Tax rate (%) | ||||
Heading | Sub-heading | Sub-heading |
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2710 |
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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 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: |
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2710 | 11 | 11 | - - Light oils and preparations: |
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2710 | 11 |
| - - - Lead engine petrol, of high-class category | 0 |
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2710 | 11 | 12 | - - - Non-lead engine petrol, of high-class category | 0 |
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2710 | 11 | 13 | - - - Lead engine petrol, of common category | 0 |
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2710 | 11 | 14 | - - - Non-lead engine petrol, of common category | 0 |
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2710 | 11 | 15 | - - - Other engine petrol, lead | 0 |
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2710 | 11 | 16 | - - - Other engine petrol, non-lead |
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2710 | 11 | 17 | - - - Airplane petrol | 15 |
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2710 | 11 | 21 | - - - White spirit | 10 |
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2710 | 11 | 22 | - - - Solvent with low content of aroma (under 1%) | 10 |
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2710 | 11 | 23 | - - - Other solvents | 10 |
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2710 | 11 | 24 | - - - Naphtha, reformate and other preparations for mixing petrol | 0 |
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2710 | 11 | 25 | - - - Other light oils | 0 |
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2710 | 11 | 29 | - - - Other | 0 |
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2710 | 19 |
| - - Other: |
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| - - - Medium oils (with medium boiling temperature range) and preparations: |
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2710 | 19 | 11 | - - - - Kerosene | 0 |
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2710 | 19 | 12 | - - - - Other kerosene including vaporizing oil | 0 |
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2710 | 19 | 13 | - - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of 23oC or higher | 20 |
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2710 | 19 | 14 | - - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of under 23oC | 20 |
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2710 | 19 | 15 | - - - - Straight-circuit paraffin | 10 |
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2710 | 19 | 19 | - - - - Other medium oils and preparations | 10 |
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2710 | 19 |
| - - - Other: |
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2710 | 19 | 21 | - - - - Original oils for making lubricants | 10 |
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2710 | 19 | 22 | - - - - Lubricating oils for airplane engines | 5 |
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2710 | 19 |
| - - - - Other lubricating oils | 20 |
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2710 | 19 |
| - - - - Lubricating grease | 10 |
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2710 | 19 | 25 | - - - - Oils used in hydraulic brakes (brake oils) | 3 |
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2710 | 19 | 26 | - - - - Transformer oils or oils for circuit breakers | 10 |
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2710 | 19 | 27 | - - - - Diesel fuel used for high-speed engines | 0 |
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2710 | 19 | 28 | - - - - Other diesel fuels | 0 |
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2710 | 19 | 29 | - - - - Other combustible fuel | 0 |
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2710 | 19 | 30 | - - - - Other | 10 |
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| - Waste oils: |
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2710 | 91 | 00 | - - Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs) | 20 |
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2710 | 99 | 00 | - - Other | 20 |
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Article 2.- This Decision takes effect and applies to import goods declaration forms already submitted to the customs offices as from March 17, 2003. The previous stipulations, which are contrary to this Decision are all hereby annulled.
| FOR THE MINISTER OF FINANCE |
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