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 |
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 |
