Nội dung toàn văn Decision No.130/2000/QD-BTC of August 24, 2000 amending the import tax rates of a number of commodity items of heading No.2710 in the preferential import tariff
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THE
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No.130/2000/QD-BTC |
Hanoi, August 24, 2000 |
DECISION
AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADINGNo.2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINSITER OF FINANCE
Pursuant
to the Government’s Decree No.15/CP dated March 2, 1993on the tasks, powers and
State management responsibilities of the
ministries andministerial-level agencies;
Pursuant to the Government’s Decree No.178/CP dated October 28,1994 on the
tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket specified in the Import Tariff for thelist of
taxable commodity groups, promulgated together with Resolution No.63/NQ-UBTVQH10dated
October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CPdated November
17, 1998, which details the implementation of the Law Amending andSupplementing
a Number of Articles of Export Tax and Import Tax Law No.04/1998/QH10 datedMay
20, 1998;
Pursuant to the Prime Minister’s directing opinions in OfficialDispatch
No.3542/VPCP-KTTH dated August 22, 2000 of the Government’s Office onhandling
measures in the petroleum business;
At the proposal of the General Director of Tax,
DECIDES
Article 1.- To amend the preferential import tax rates of a numberof commodity items of Heading 2710, specified in the Finance Minister’s DecisionNo.61/2000/QD-BTC dated April 28, 2000, into new ones as follows:
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Code number |
Description of commodity groups or items |
Tax rate (%) |
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Heading |
Subheading |
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2710 |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or includes, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basis constituents of the preparations |
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- Gasoline of all kinds: |
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2710 |
00 |
11 |
-- Aircraft gasoline |
15 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Gasoline of other kinds |
10 |
|
2710 |
00 |
20 |
- Diesel |
0 |
|
2710 |
00 |
30 |
- Fuel oil |
0 |
|
2710 |
00 |
40 |
- Jet fuel (TC1, ZA1...) |
25 |
|
2710 |
00 |
50 |
- Kerosene of common type |
0 |
|
2710 |
00 |
60 |
- Naphtha, Reformate and other preparations for mixing gasoline |
10 |
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2710 |
00 |
70 |
- Condensate and similar preparations |
0 |
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2710 |
00 |
90 |
- Other |
0 |
Article 2.- This Decision takes effect and applies to import goodsdeclarations already submitted to the customs offices from August 20, 2000. The previousstipulations, which are contrary to this Decision, are now all annulled.
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FOR THE MINISTER OF
FINANCE |
