Decision No. 48/2004/QD-BTC, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff, promulgated by the Ministry of Finance đã được thay thế bởi Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the export tariff and the preferential import tariff. và được áp dụng kể từ ngày 15/09/2006.
Nội dung toàn văn Decision No. 48/2004/QD-BTC, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff, promulgated by the Ministry of Finance
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 48/2004/QD-BTC | Hanoi, May 24, 2004 |
DECISION
AMENDING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING NO. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the tax rate bracket prescribed in the Import Tariff according to the List of taxable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the XIth National Assembly Standing Committee;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;
Pursuant to the Government Office’s Official Dispatch No. 2333/VPCP of KTTH of May 12, 2004 announcing the Prime Minister’s opinions on the handling of losses and management of petrol and oil trading activities,
At the proposal of the director of the Tax Policy Departmentof November 17, 1998 detailing the implementation of the Law Amending and Supplementing,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of commodity items under Heading No. 2710 prescribed in the Finance Minister’s Decision No. 224/2003/QD-BTC of December 25, 2003 into the following new preferential import tax rates:
Codes | Description of commodities | Tax rates (%) | ||
2710 |
|
| Petroleum oils and oils obtained from bituminous minerals, other than crude oil; 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 form) and 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; excluding waste oils: |
|
2710 | 11 |
| - - Light oils and preparations thereof: |
|
2710 | 11 | 11 | - - - Leaded engine petrol, high class | 0 |
2710 | 11 | 12 | - - - Non-leaded engine petrol, high class | 0 |
2710 | 11 | 13 | - - - Leaded engine petrol, ordinary class | 0 |
2710 | 11 | 14 | - - - Non-leaded engine petrol, ordinary class | 0 |
2710 | 11 | 15 | - - - Other engine petrol, leaded | 0 |
2710 | 11 | 16 | - - - Other engine petrol, non-leaded | 0 |
2710 | 11 | 17 | - - - Aviation spirit | 10 |
2710 | 11 | 18 | - - - Tetrapropylene | 5 |
2710 | 11 | 21 | - - - White spirit | 5 |
2710 | 11 | 22 | - - - Spirit containing by less than 1% aromatic substances | 5 |
2710 | 11 | 23 | - - - Other spirits | 5 |
2710 | 11 | 24 | - - - Naphtha, reformate and other preparations for making petrol | 0 |
2710 | 11 | 25 | - - - Other light oils | 0 |
2710 | 11 | 29 | - - - Other | 0 |
2710 | 19 |
| - - Other: |
|
|
|
| - - - Medium oils (having a medium boiling range) and preparations: |
|
2710 | 19 | 11 | - - - - Kerosene for lighting | 0 |
2710 | 19 | 12 | - - - - Other kerosene, including volatile oils | 0 |
2710 | 19 | 13 | - - - - Fuels of turbine engines for aviation (jet fuels) with a flash point of 23oC or higher | 10 |
2710 | 19 | 14 | - - - - Fuels of turbine engines for aviation (jet fuels) with a flash point of under 23oC | 10 |
2710 | 19 | 15 | - - - - Paraffin | 5 |
2710 | 19 | 19 | - - - - Other medium oils and preparations | 5 |
|
|
| - - - Other: |
|
2710 | 19 | 21 | - - - - Crude oils with light constituents separated | 5 |
2710 | 19 | 22 | - - - - Raw material oil for producing coal soot | 5 |
2710 | 19 | 23 | - - - - Base oils for mixing lubricating oils | 5 |
2710 | 19 | 24 | - - - - Lubricating oils for craft engines | 5 |
2710 | 19 | 25 | - - - - Other lubricating oils | 10 |
2710 | 19 | 26 | - - - - Lubricating grease | 5 |
2710 | 19 | 27 | - - - - Oil used in hydraulic brakes (brake oil) | 3 |
2710 | 19 | 28 | - - - - Transformer oil or oil used in circuit breakers | 5 |
2710 | 19 | 31 | - - - - Diesel fuel for high-speed engines | 0 |
2710 | 19 | 32 | - - - - Other diesel fuels | 0 |
2710 | 19 | 33 | - - - - Other combustion fuels | 0 |
2710 | 19 | 39 | - - - - Other | 5 |
|
|
| - Waste oil: |
|
2710 | 91 | 00 | - - Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs) | 20 |
2710 | 99 | 00 | - Other | 20 |
Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette and applies to declarations of import goods submitted to the customs offices as from May 25, 2004.
| FOR THE MINISTER OF FINANCE |
