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 |
