Decision No.135/2002/QD-BTC of November 04, 2002 amending the import tax rates of a number of commodity items under headings No. 2709 and 2710 in the preferential import tariff đã được thay thế bởi Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs. và được áp dụng kể từ ngày 01/09/2003.
Nội dung toàn văn Decision No.135/2002/QD-BTC of November 04, 2002 amending the import tax rates of a number of commodity items under headings No. 2709 and 2710 in the preferential import tariff
|
THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM
|
|
No. 135/2002/QD-BTC |
Hanoi, November 04, 2002 |
DECISION
AMENDING THE IMPORT DUTY RATES APPLICABLE TO A NUMBER OF GOODS ITEMS IN GROUPS 2709 AND 2710 ON THE TABLE OF PREFERENTIAL IMPORT DUTY TARIFF
THE MINISTER OF FINANCE
Pursuant to Decree No. 15-CP of the
Government dated 2 March 1993 stipulating the duties, powers and
responsibilities for State administration of ministries and ministerial
equivalent bodies;
Pursuant to Decree No. 178-CP of the Government dated 28 October 1994
stipulating the functions, duties and organizational structure of the Ministry
of Finance;
Pursuant to the tariff frame stipulated in the import duty tariff pursuant to
the list of dutiable goods issued with Resolution No. 63/NQ-UBTVQH10 of the
Standing Committee of the National Assembly, Legislature X, dated 10 October
1998;
Pursuant to article 1 of Decree No. 94/1998/ND-CP of the Government dated 17
November 1998 providing detailed regulations for implementation of the Law on
Amendments of and
Additions to the Law on Export and Import Duties No. 04/1998-QH10 dated 20 May
1998; On the proposal of the General Director of the General Department of
Taxation;
DECIDES:
Article 1
To amend the preferential import duty rates applicable to a number of goods items in groups 2709 and 2710 set out in Decision No. 132/2002/QD-BTC of the Minister of Finance dated 21 October 2002, to become new preferential import duty rates as follows:
|
Codes |
Description of commodity groups, items |
Tax rates (%) |
||
|
Headings |
Sub-headings |
|||
|
1 |
2 |
3 |
4 |
5 |
|
2709 |
|
|
Petroleum oils and oils obtained from bituminous minerals, crude |
|
|
2709 |
00 |
10 |
- Crude |
15 |
|
2709 |
00 |
20 |
- Condensate |
10 |
|
2709 |
00 |
90 |
- Other |
15 |
|
2710 |
|
|
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 |
|
|
|
|
|
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: |
|
|
2710 |
|
|
--Light oils and preparations: |
|
|
2710 |
11 |
11 |
---Lead petrol for engines, of high grade |
30 |
|
2710 |
11 |
12 |
---Non-lead petrol for engines, of high grade |
30 |
|
2710 |
11 |
13 |
--- Lead petrol for engines, of common type |
30 |
|
2710 |
11 |
14 |
--- Non-lead petrol for engines, of common type |
30 |
|
2710 |
11 |
15 |
--- Other lead petrol for engines |
30 |
|
2710 |
11 |
16 |
--- Other non- lead petrol for engines |
30 |
|
2710 |
11 |
17 |
---Aircraft gasoline |
15 |
|
2710 |
11 |
21 |
--- White sprit |
10 |
|
2710 |
11 |
22 |
---Solvent petrol with low-content aroma, of less than 1% |
10 |
|
2710 |
11 |
23 |
---Other solvent petrol |
10 |
|
2710 |
11 |
24 |
--- Naptha, Reformate and other preparations for making petrol |
30 |
|
2710 |
11 |
25 |
---Other light oils |
30 |
|
2710 |
11 |
29 |
--- Other |
30 |
|
2710 |
19 |
|
-- Other: |
|
|
|
|
|
--- Medium oils and preparations: |
|
|
2710 |
19 |
11 |
---- Common kerosene |
10 |
|
2710 |
19 |
12 |
---- Other kerosene, including vaporized oils |
10 |
|
2710 |
19 |
13 |
---- Fight fuel, igniting at 23 o C or higher |
25 |
|
2710 |
19 |
14 |
---- Fight fuel, igniting at less than 23 o C |
25 |
|
2710 |
19 |
15 |
---- Straight-circuit paraffin |
10 |
|
2710 |
19 |
19 |
---- Other medium oils and preparations |
10 |
|
|
|
|
--- Other: |
|
|
2710 |
19 |
21 |
---- Original oils for making lubricants |
10 |
|
2710 |
19 |
22 |
----- Lubricating oils used for aircraft engines |
5 |
|
2710 |
19 |
23 |
----- Other lubricating oils |
20 |
|
2710 |
19 |
24 |
---- Grease |
10 |
|
2710 |
19 |
25 |
---- Oil used in hydraulic arresters |
3 |
|
2710 |
19 |
26 |
---- Transformer oil and oil for electric circuit breakers |
10 |
|
2710 |
19 |
27 |
---- Diesel fuel for high-speed engines |
0 |
|
2710 |
19 |
28 |
---- Other diesel fuel |
0 |
|
2710 |
19 |
29 |
---- Other fuel oils |
0 |
|
2710 |
19 |
30 |
---- Other |
10 |
|
2710 |
90 |
00 |
- Other |
10 |
Article 2
This Decision shall be of full force and effect, and applicable to export declarations submitted to Customs offices as from 5 November 2002. Any previous provisions which are inconsistent with this Decision are hereby repealed.
|
FOR
THE MINISTER OF FINANCE |
