THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 49/2006/QD-BTC | Hanoi, September 15, 2006 |
DECISION
ON PROMULGATING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING NO. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the National Assembly Standing Committee promulgating the export tariff according to the List of taxable commodity groups and tax rate bracket on each commodity group, the preferential import tariff according to the List of taxable commodity groups and preferential tax rate bracket on each commodity group;
Pursuant to Decree No.86/2002/ND-CP dated November 5, 2002 of the Government defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to Decree No.77/2003/ND-CP dated July 1, 2003 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to Decree No.149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.
To promulgate the preferential import tax rates of a number of commodity items under Heading No.2710 in the Preferential Import Tariff according to the List issued together.
Article 2.
This Decision takes effect 15 days after its publication in CONG BAO and applies to Declarations of import goods registered at the customs offices as from September 18, 2006.
To annul Decision No. 45/2006/QD-BTC dated August 31, 2006 of the Minister of Finance on amending the preferential import tax rates of a number of commodity items under Heading No. 2710.
| FOR THE MINISTER OF FINANCE |
LIST
OF AMENDED PREFERENTIAL IMPORT TAX RATES OF COMMODITY ITEMS UNDER HEADING No. 2710
(Issued together with Decision No. 49/2006/QD-BTC dated September 15, 2006 of the Minister of Finance)
Codes | Codes | Codes | Codes | Description of commodity groups and items | Tax rates (%) | |||
2710 |
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| 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; waste oils |
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| - 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, excluding waste oils: |
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2710 | 11 |
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| --Light oils and preparations thereof: |
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2710 | 11 | 11 | 00 | ---Lead engine petrol, high class | 10 |
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2710 | 11 | 12 | 00 | ---Non-lead engine petrol, high class | 10 |
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2710 | 11 | 13 | 00 | --- Lead engine petrol, ordinary class | 10 |
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2710 | 11 | 14 | 00 | --- Non-lead engine petrol, ordinary class | 10 |
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2710 | 11 | 15 | 00 | ---Other engine petrol, leaded | 10 |
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2710 | 11 | 16 | 00 | ---Other engine petrol, non-leaded | 10 |
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2710 | 11 | 17 | 00 | --- Aviation spirit | 10 |
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2710 | 11 | 18 | 00 | --- Tetrapropylene | 10 |
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2710 | 11 | 21 | 00 | --- White spirit | 10 |
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2710 | 11 | 22 | 00 | --- Spirit containing by less than 1% aromatic substances | 10 |
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2710 | 11 | 23 | 00 | ---Other spirits | 10 |
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2710 | 11 | 24 | 00 | --- Naptha, reformate and other preparations for making petrol | 10 |
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2710 | 11 | 25 | 00 | --- Other light oils | 10 |
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2710 | 11 | 29 | 00 | --- Other | 10 |
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2710 | 19 |
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| -- Other: |
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| --- Medium oils (having a medium boiling range) and preparations: |
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2710 | 19 | 11 | 00 | ---- Kerosene for lighting | 0 |
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2710 | 19 | 12 | 00 | ---- Other kerosene, including volatile oils | 0 |
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2710 | 19 | 13 | 00 | ----Fuels of turbine engines for aviation (jet fuels) with a flash point of 23oC or higher | 10 |
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2710 | 19 | 14 | 00 | ----Fuels of turbine engines for aviation (jet fuels) with a flash point of under 23oC | 10 |
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2710 | 19 | 15 | 00 | ----Paraffin | 10 |
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2710 | 19 | 19 | 00 | ---- Other medium oils and preparations | 10 |
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| --- Other: |
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2710 | 19 | 21 | 00 | ---- Crude oils with light constituents separated | 5 |
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2710 | 19 | 22 | 00 | ---- Raw material oil for producing coal soot | 5 |
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2710 | 19 | 23 | 00 | ---- Base oils for mixing lubricating oils | 5 |
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2710 | 19 | 24 | 00 | ----Lubricating oils for craft engines | 5 |
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2710 | 19 | 25 | 00 | ----Other lubricating oils | 10 |
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2710 | 19 | 26 | 00 | ---- Lubricating grease | 5 |
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2710 | 19 | 27 | 00 | ---- Oils used in hydraulic brakes (brake oil) | 3 |
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2710 | 19 | 28 | 00 | ---- Transformer oil or oil used in circuit breakers | 5 |
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2710 | 19 | 31 | 00 | ---- Diesel fuel for high-speed engines | 0 |
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2710 | 19 | 32 | 00 | ---- Other diesel fuels | 0 |
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2710 | 19 | 33 | 00 | ---- Other combustion fuels | 5 |
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2710 | 19 | 39 | 00 | ---- Other | 5 |
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| - Waste oils: |
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2710 | 91 | 00 | 00 | -- Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybrominated biphenyl (PBBs) | 20 |
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2710 | 99 | 00 | 00 | - Other | 20 |
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