Decision No. 64/2003/QD-BTC of May 05, 2003, may 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. 64/2003/QD-BTC of May 05, 2003, may 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 | OF VIET |
No: 64/2003/QD-BTC | , May 5, 2003 |
DECISION
MAY AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADINGS < p="">
THE MINISTER OF FINANCE
Pursuant to the Governments 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 Governments 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 of October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Governments Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export 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 under Headings No. 2709 and 2710 prescribed in the Finance Ministers Decision No. 162/2002/QD-BTC of December 26, 2002 and Decision No. 46/2003/QD-BTC of April 9, 2003 into new ones as follows:
Code number | Description of commodity groups/items | Tax rate (%) | ||
Heading | Subheading |
|
| |
2709 |
|
| Petroleum oils and oils obtained from bituminous minerals, crude |
|
2709 | 00 | 10 | Crude (Petroleum) oils | 15 |
2709 | 00 | 20 | - Condensate | 5 |
2709 | 00 | 90 | - Other | 15 |
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) 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: |
|
2710 | 11 | 11 | - - - Lead petrol for engines, of high-grade type | 30 |
2710 | 11 | 12 | - - -Non-lead petrol for engines, of high-grade type | 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 spirit | 10 |
2710 | 11 | 22 | - - - Solvent petrol with a low content of aroma, under 1% | 10 |
2710 | 11 | 23 | - - - Other solvent petrol | 10 |
2710 | 11 | 24 | - - - Naptha, reformate and other preparations for preparing petrol | 30 |
2710 | 11 | 25 | - - - Other light oils | 30 |
2710 | 11 | 29 | - - - Other | 30 |
2710 | 19 |
| - - Other: - - - Medium oils (with average boiling range) and preparations: |
|
2710 | 19 | 11 | - - - - Lighting kerosene | 15 |
2710 | 19 | 12 | - - - - Other kerosene, including vaporized oils | 15 |
2710 | 19 | 13 | - - - - Jet fuel, with a flash point at 230C or higher | 20 |
2710 | 19 | 14 | - - - - Jet fuel, with a flash point at under 230C | 20 |
2710 | 19 | 15 | - - - - Straight-circuit paraffin | 10 |
2710 | 19 | 19 | - - - - Other medium oils and preparations - - - Other: | 10 |
2710 | 19 | 21 | - - - - Original oil for preparing lubricants | 10 |
2710 | 19 | 22 | - - - - Lubricating oils used for aircraft engines | 5 |
2710 | 19 | 23 | - - - - Other lubricating oils | 20 |
2710 | 19 | 24 | - - - - Lubricating grease | 10 |
2710 | 19 | 25 | - - - - Oil used in hydraulic arresters (brake oil) | 3 |
2710 | 19 | 26 | - - - - Transformer oil or oil for circuit breakers | 10 |
2710 | 19 | 27 | - - - - Diesel fuel for high-speed engines | 10 |
2710 | 19 | 28 | - - - - Other diesel fuel | 10 |
2710 | 19 | 29 | - - - - Other fuel oil | 5 |
2710 | 19 | 30 | - - - - Other - Waste oils: | 10 |
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 implementation effect and applies to the import goods declarations already submitted to the customs offices as from May 6, 2003. All previous stipulations contrary to this Decision are hereby annulled.
| FOR THE MINISTER OF FINANCE |
