Quyết định 162/2002/QD-BTC

Decision No.162/2002/QD/BTC, amending names and tax rates of a number of commodity items of headings 2709 and 2710 in the preferential import tariff, promulgated by the Ministry of Finance

Decision No.162/2002/QD/BTC, amending names and tax rates of a number of commodity items of headings 2709 and 2710 in the preferential import tariff, promulgated by the Ministry of Finance 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.162/2002/QD/BTC, amending names and tax rates of a number of commodity items of headings 2709 and 2710 in the preferential import tariff, promulgated by the Ministry of Finance


THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence- Freedom- Happiness
------------

No.162/2002/QD/BTC

Hanoi, December , 26 2002

 

DECISION

AMENDING  NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADINGS 2709 AND 2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No.86/2002/ND-CP dated November 05, 2002 on the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government's Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate brackets prescribed in the import tariff according to the List of taxable commodity groups promulgated together with Resolution No.63/NQ-UBTVQH10 dated October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government's Decree No.94/1998/ND-CP dated November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Law No.04/1998/QH10 of May 20, 1998 on Export Tax and Import Tax;
At the proposal of the General Director of Tax,

DECIDES:

Article 1: To amend the preferential import tax rates of a number of commodity items of Headings 2709 and 2710 specified in the Finance Minister�s Decision No.135/2002/QD/BTC dated November 4, 2002 and Decision No.145/2002/QD/BTC dated December 2, 2002 into new ones as follows:

Codes

Description of commodity groups and 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

0

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

20

2710

11

12

---Non-lead petrol for engines, of high grade

20

2710

11

13

--- Lead petrol for engines, of common type

20

2710

11

14

--- Non-lead petrol for engines, of common type

20

2710

11

15

--- Other lead petrol for engines

20

2710

11

16

--- Other non- lead petrol for engines

20

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

20

2710

11

25

---Other light oils

20

2710

11

29

--- Other

20

2710

19

 

-- Other:

 

 

 

 

--- Medium oils and preparations:

 

2710

19

11

---- Common kerosene

0

2710

19

12

---- Other kerosene, including vaporized oils

0

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

 

 

 

- Waste oils:

 

2710

91

30

--- Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybrominated biphenyl (PBBs)

20

2710

99

00

-- Other

20

Article 2: This Decision takes effect and applies to all import goods declarations already submitted to the customs offices as from December 27, 2002. The previous stipulations, which are contrary to this Decision, are all hereby annulled.

 

 

P.P. THE MINISTER OF FINANCE
VICE MINISTER




Vu Van Ninh

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Ngày ban hành26/12/2002
Ngày hiệu lực27/12/2002
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          Decision No.162/2002/QD/BTC, amending names and tax rates of a number of commodity items of headings 2709 and 2710 in the preferential import tariff, promulgated by the Ministry of Finance
          Loại văn bảnQuyết định
          Số hiệu162/2002/QD-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýVũ Văn Ninh
          Ngày ban hành26/12/2002
          Ngày hiệu lực27/12/2002
          Ngày công báo...
          Số công báo
          Lĩnh vựcThương mại, Thuế - Phí - Lệ Phí, Xuất nhập khẩu
          Tình trạng hiệu lựcHết hiệu lực 01/09/2003
          Cập nhật4 năm trước

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                Văn bản gốc Decision No.162/2002/QD/BTC, amending names and tax rates of a number of commodity items of headings 2709 and 2710 in the preferential import tariff, promulgated by the Ministry of Finance

                Lịch sử hiệu lực Decision No.162/2002/QD/BTC, amending names and tax rates of a number of commodity items of headings 2709 and 2710 in the preferential import tariff, promulgated by the Ministry of Finance