Nội dung toàn văn Decision No.29/2007/QD-BTC of April 27, 2007 promulgating the import duty rates of a number of commodity items of heading 2710 of the preferential import table of rates
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 29/2007/QD-BTC | Hanoi, April 27, 2007 |
DECISION
PROMULGATING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITY ITEMS OF HEADING 2710 OF THE PREFERENTIAL IMPORT TABLE OF RATES
THE MINISTER OF FINANCE
Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Table of rates according to the list of dutiable commodity groups and the duty rate bracket for each commodity group and the Preferential Import Table of rates according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, competent, obligations and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, competent, obligations and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate the preferential import duty rates of a number of commodity items of Heading No. 2710 of the Preferential Import Table of rates.
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to customs declarations of imported goods registered with customs offices as from April 28, 2007.
To annul the Finance Minister’s Decision No. 09/2007/QD-BTC of March 6, 2007, promulgating the preferential import duty rates of a number of commodity items of Heading No. 2710 of the Preferential Import Table of rates.
FOR THE MINISTER OF FINANCE |
LIST
OF ADJUSTED PREFERENTIAL IMPORT DUTY RATES OF COMMODITY ITEMS OF HEADING 2710
(Promulgated together with the Finance Minister’s Decision No. 29/2007/QD-BTC of April 27, 2007)
Heading/Subheading | Description | Duty rates (%) | |||
2710 | Petroleum oils and oils obtained from bituminous minerals, other than 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 being the basic constituents of the preparations; waste oils | ||||
- Petroleum oils and oils obtained from bituminous minerals, other than 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 being the basic constituents of the preparations; other than waste oils: | |||||
2710 | 11 | -- Light oils and preparations: | |||
2710 | 11 | 11 | 00 | --- Motor spirit, premium leaded | 5 |
2710 | 11 | 12 | 00 | --- Motor spirit, premium unleaded | 5 |
2710 | 11 | 13 | 00 | --- Motor spirit, regular leaded | 5 |
2710 | 11 | 14 | 00 | --- Motor spirit, regular unleaded | 5 |
2710 | 11 | 15 | 00 | ---Other motor spirit, leaded | 5 |
2710 | 11 | 16 | 00 | --- Other motor spirit, unleaded | 5 |
2710 | 11 | 17 | 00 | --- Aviation spirit | 5 |
2710 | 11 | 18 | 00 | --- Tetrapropylene | 5 |
2710 | 11 | 21 | 00 | --- White spirit | 5 |
2710 | 11 | 22 | 00 | --- Low aromatic solvents containing by weight less than 1% aromatic content | 5 |
2710 | 11 | 23 | 00 | --- Other solvent spirits | 5 |
2710 | 11 | 24 | 00 | --- Naphtha, reformate or preparations for preparing spirits | 5 |
2710 | 11 | 25 | 00 | --- Other light oil | 5 |
2710 | 11 | 29 | 00 | --- Other | 5 |
2710 | 19 | -- Other: | |||
--- Medium oils and preparations: | |||||
2710 | 19 | 11 | 00 | ---- Lamp kerosene | 0 |
2710 | 19 | 12 | 00 | ---- Other kerosene, including vaporizing oil | 0 |
2710 | 19 | 13 | 00 | ---- Aviation turbine fuel (jet fuel) having a flash point of not less than 23oC | 15 |
2710 | 19 | 14 | 00 | ---- Aviation turbine fuel (jet fuel) having a flash point of less than 23oC | 15 |
2710 | 19 | 15 | 00 | ---- Normal paraffin | 15 |
2710 | 19 | 19 | 00 | ---- Other medium oils and preparations | 15 |
--- Other | |||||
2710 | 19 | 21 | 00 | ---- Topped crudes | 5 |
2710 | 19 | 22 | 00 | ---- Carbon black feedstock oil | 5 |
2710 | 19 | 23 | 00 | ---- Lubricating oil basestock | 5 |
2710 | 19 | 24 | 00 | ---- Lubricating oil for aircraft engines | 5 |
2710 | 19 | 25 | 00 | ---- Other lubricating oil | 10 |
2710 | 19 | 26 | 00 | ---- Lubricating greases | 5 |
2710 | 19 | 27 | 00 | ---- Hydraulic brake fluid | 3 |
2710 | 19 | 28 | 00 | ---- Oil for transformers or circuit breakers | 5 |
2710 | 19 | 31 | 00 | ---- High speed diesel fuel | 0 |
2710 | 19 | 32 | 00 | ---- Other diesel fuel | 0 |
2710 | 19 | 33 | 00 | ---- Other fuel oils | 10 |
2710 | 19 | 39 | 00 | ---- Other | 5 |
- Waste oils: | |||||
2710 | 91 | 00 | 00 | -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710 | 99 | 00 | 00 | -- Other | 20 |
