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. 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. 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.
|
THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
No. 11/2005/QD-BTC |
Hanoi, February 4, 2005 |
DECISION
AMENDING THE IMPORT DUTY 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, 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
the functions, obligations, competence and organizational structure of the
Ministry of Finance;
Pursuant to the duty rates specified in the Table of Import Duty rates according
to the List of import duty-liable commodity groups, promulgated together with
Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Standing Committee of
the Xth National Assembly, which was amended and supplemented under
Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the Standing Committee
of the XIth National Assembly;
Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November
17, 1998, detailing the implementation of May 20, 1998 Law No. 04/1998/QH10
Amending a Number of Articles of the Law on Export Duties and Import Duties;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import duty rates of a number of commodity items under Heading No. 2710 provided for in the Finance Minister's Decision No. 01/2005/QD-BTC of January 5, 2005, into new ones as follows:
|
Code |
Description |
Tax rate (%) |
||
|
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) 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: |
|
|
2710 |
11 |
11 |
- - - Motor spirit, premium leaded |
5 |
|
2710 |
11 |
12 |
- - - Motor spirit, premium unleaded |
5 |
|
2710 |
11 |
13 |
- - - Motor spirit, regular leaded |
5 |
|
2710 |
11 |
14 |
- - - Motor spirit, regular unleaded |
5 |
|
2710 |
11 |
15 |
- - - Other motor spirit, leaded |
5 |
|
2710 |
11 |
16 |
- - - Other motor spirit, unleaded |
5 |
|
2710 |
11 |
17 |
- - - Aviation spirit |
10 |
|
2710 |
11 |
18 |
- - - Tetrapropylene |
10 |
|
2710 |
11 |
21 |
- - - White spirit |
5 |
|
2710 |
11 |
22 |
- - - Solvents containing by weight less than 1% aromatic content |
5 |
|
2710 |
11 |
23 |
- - - Other solvents |
5 |
|
2710 |
11 |
24 |
- - - Naphtha, reformate and other preparations for preparing spirits |
5 |
|
2710 |
11 |
25 |
- - - Other light oil |
5 |
|
2710 |
11 |
29 |
- - - Other |
0 |
|
2710 |
19 |
|
- - Other: |
|
|
|
|
|
- - - Medium oils (with average boiling range) 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 not below 23oC |
10 |
|
2710 |
19 |
14 |
- - - Aviation turbine fuel (jet fuel) having a flash point below 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 geases |
5 |
|
2710 |
19 |
27 |
- - - -Hydraulic brake fluid |
3 |
|
2710 |
19 |
28 |
- - - - Oil for transformers or circuit breakers |
5 |
|
2710 |
19 |
31 |
- - - - High speed diesel fuel |
0 |
|
2710 |
19 |
32 |
- - - - Other diesel fuel |
0 |
|
2710 |
19 |
33 |
- - - - Other fuel oils |
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 February 6, 2005.
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|
FOR THE MINISTER OF FINANCE |
