Decision no. 01/2005/QD-BTC of January 05, 2005 amending the import duty rates of a number of commodities under heading no. 2710 in the preferential import duty rates đã được thay thế bởi Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff. và được áp dụng kể từ ngày 15/09/2006.
Nội dung toàn văn Decision no. 01/2005/QD-BTC of January 05, 2005 amending the import duty rates of a number of commodities under heading no. 2710 in the preferential import duty rates
|
THE
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
No. 01/2005/QD-BTC |
Hanoi, January 05, 2005 |
DECISION
AMENDING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITIES UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT DUTY RATES
THE MINISTER OF FINANCE
Pursuant to the Government’s
Decree No. 86/2002/ND-CP of November 5, 2002, defining functions, obligations,
competence and organizational structures of ministries and ministerial-level
agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
functions, obligations, competence and organizational structure of the Ministry
of Finance;
Pursuant to the tax rate bracket specified in the import table of import duty
rates for the list of tax-liable commodity groups, issued together with
Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Xth
National Assembly Standing Committee, which was amended and supplemented under
Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the XIth
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 the Law Amending and Supplementing a
Number of Articles of May 20, 1998 Law No. 04/1998/QH10 on Import duty and
Export duty;
At the proposal of the director of the Tax Policy Department and the director
of the Price Management Department,
DECIDES:
Article 1.- To amend the preferential import duty rates of a number of commodities under Heading No. 2710, specified in the Finance Ministry’s Decision No. 48/2004/QD-BTC of May 24, 2004, into new ones as follows:
|
Code |
Description |
Duty rates (%) |
||
|
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 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; 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: |
|
|
2710 |
11 |
11 |
--- Motor spirit, premium leaded |
15 |
|
2710 |
11 |
12 |
--- Motor spirit, premium unleaded |
15 |
|
2710 |
11 |
13 |
--- Motor spirit, regular leaded |
15 |
|
2710 |
11 |
14 |
--- Motor spirit, regular unleaded |
15 |
|
2710 |
11 |
15 |
--- Other motor spirit, leaded |
15 |
|
2710 |
11 |
16 |
--- Other motor spirit, unleaded |
15 |
|
2710 |
11 |
17 |
--- Aviation spirit |
10 |
|
2710 |
11 |
18 |
--- Tetrapropylene |
5 |
|
2710 |
11 |
21 |
--- White spirit |
5 |
|
2710 |
11 |
22 |
--- Low aromatic solvents containing by weight less than 1% aromatic content |
5 |
|
2710 |
11 |
23 |
--- Other solvent spirit |
5 |
|
2710 |
11 |
24 |
--- Naphtha, reformate or other preparations for preparing spirits |
15 |
|
2710 |
11 |
25 |
--- Other light spirits |
15 |
|
2710 |
11 |
29 |
--- Other |
0 |
|
2710 |
19 |
|
-- Other: |
|
|
|
|
|
--- Medium oils and preparations: |
|
|
2710 |
19 |
11 |
---- Lamp kerosene |
0 |
|
2710 |
19 |
12 |
---- Other kerosene, including vaporizing oil |
0 |
|
2710 |
19 |
13 |
---- Aviation turbine fuel (jet fuel) having a flash point of not less than 23oC |
10 |
|
2710 |
19 |
14 |
---- Aviation turbine fuel (jet fuel) having a flash point of less than 23oC |
10 |
|
2710 |
19 |
15 |
---- Normal paraffin |
5 |
|
2710 |
19 |
19 |
---- Other medium oils and preparations |
5 |
|
|
|
|
--- Other: |
|
|
2710 |
19 |
21 |
---- Topped crudes |
5 |
|
2710 |
19 |
22 |
---- Carbon black feedstock oil |
5 |
|
2710 |
19 |
23 |
---- Lubricating oil basestock |
5 |
|
2710 |
19 |
24 |
---- Lubricating oils for aircraft engines |
5 |
|
2710 |
19 |
25 |
---- Other lubricating oil |
10 |
|
2710 |
19 |
26 |
---- Lubricating greases |
5 |
|
2710 |
19 |
27 |
---- Hydraulic brake oil |
3 |
|
2710 |
19 |
28 |
---- Oil for transformer or circuit breakers |
5 |
|
2710 |
19 |
31 |
---- High speed diesel fuel |
0 |
|
2710 |
19 |
32 |
---- Other diesel fuel |
0 |
|
2710 |
19 |
33 |
---- Other fuel oil |
0 |
|
2710 |
19 |
39 |
---- Other |
5 |
|
|
|
|
- Waste oils: |
|
|
2710 |
91 |
00 |
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
- Other |
20 |
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to import goods declarations registered with customs offices as from January 6, 2005.
|
|
FOR
THE MINISTER OF FINANCE |
