Quyết định 117/2008/QD-BTC

Decision No. 117/2008/QD-BTC of December 10th, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list.

Nội dung toàn văn Decision No. 117/2008/QD-BTC of December 10th, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list.


THE MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness

 

No. 117/2008/QD-BTC

Hanoi, December 10th, 2008

 

DECISION

AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST

THE MINISTER OF FINANCE

Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;

DECIDES:

Article 1

To issue in the List attached, the new preferential import duty rates applicable to Group 2710 goods on the Preferential Import Tariff List as stipulated in Decision 106-2007-QD-BTC of the Minister of Finance dated 20 December 2007 (as amended).

Article 2

This Decision shall apply to import goods' customs declarations registered with the customs office as from 11 December 2008, and shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

 

LIST

OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Decision 117-2008-QD-BTC of the Minister of Finance dated 10 December 2008)

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

40

2710

11

12

00

- - - - Premium unleaded

40

2710

11

13

00

- - - - Regular leaded

40

2710

11

14

00

- - - - Regular unleaded

40

2710

11

15

00

- - - - Other, leaded

40

2710

11

16

00

- - - - Other, unleaded

40

2710

11

20

00

- - - Aviation spirit

40

2710

11

30

00

- - - Tetrapropylene

40

2710

11

40

00

- - - White spirit

40

2710

11

50

00

- - - Low aromatic solvents containing by weight less than

1% aromatic content

40

2710

11

60

00

- - - Other solvent spirits

40

2710

11

70

00

- - - Naphtha, reformate and preparations for preparing spirits

40

2710

11

90

00

- - - Other

40

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

40

2710

19

14

00

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

40

2710

19

16

00

- - - - Kerosene

40

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

25

2710

19

72

00

- - - - Other diesel fuel

25

2710

19

79

00

- - - - Other fuel oils

40

2710

19

90

00

- - - Other

40

 

 

 

 

- Waste oils:

 

2710

91

00

00

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

20

2710

99

00

00

- - Other

20

 

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 117/2008/QD-BTC

Loại văn bản Quyết định
Số hiệu 117/2008/QD-BTC
Cơ quan ban hành
Người ký
Ngày ban hành 10/12/2008
Ngày hiệu lực 09/01/2009
Ngày công báo ...
Số công báo
Lĩnh vực Thuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lực Hết hiệu lực 01/01/2010
Cập nhật 17 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 117/2008/QD-BTC

Lược đồ Decision No. 117/2008/QD-BTC of December 10th, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list.


Văn bản bị đính chính

Văn bản được hướng dẫn

Văn bản đính chính

Văn bản bị thay thế

Văn bản hiện thời

Decision No. 117/2008/QD-BTC of December 10th, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list.
Loại văn bản Quyết định
Số hiệu 117/2008/QD-BTC
Cơ quan ban hành Bộ Tài chính
Người ký Đỗ Hoàng Anh Tuấn
Ngày ban hành 10/12/2008
Ngày hiệu lực 09/01/2009
Ngày công báo ...
Số công báo
Lĩnh vực Thuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lực Hết hiệu lực 01/01/2010
Cập nhật 17 năm trước

Văn bản thay thế

Văn bản được dẫn chiếu

Văn bản hướng dẫn

Văn bản được hợp nhất

Văn bản gốc Decision No. 117/2008/QD-BTC of December 10th, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list.

Lịch sử hiệu lực Decision No. 117/2008/QD-BTC of December 10th, 2008, amending preferential import duty rates applicable to group 2710 goods on the preferential import tariff list.

  • 10/12/2008

    Văn bản được ban hành

    Trạng thái: Chưa có hiệu lực

  • 09/01/2009

    Văn bản có hiệu lực

    Trạng thái: Có hiệu lực