Decision No. 86/2005/QD-BTC, on amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the Preferential Import Tariffs, promulgated by the Ministry of Finance. đã được thay thế bởi Decision No. 06/2006/QD-BTC of January 24th, 2006, on amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the preferential import tariffs. và được áp dụng kể từ ngày 08/02/2006.
Nội dung toàn văn Decision No. 86/2005/QD-BTC, on amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the Preferential Import Tariffs, promulgated by the Ministry of Finance.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 86/2005/QD-BTC | Hanoi, November 30, 2005 |
DECISION
ON AMENDMENT OF THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
Pursuant to Decree 86/2002/ND-CP of the Government dated 5 November 2002 regulating the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant the import tariffs on the basis of the List of groups of goods subject to Import Duties issued with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 as amended by the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003;
Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;
At the request of the Director of Tax Policy Department;
DECIDES:
Article 1. To amend the preferential rates of import duty applicable to a number of goods under Heading 2710 stipulated in the Decision No. 78/2008/QD-BTC dated 7 November 2005 of the Finance Minister as follows:
Heading | Description | Tax Rate (%) | ||
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, other than waste oils: |
|
2710 | 11 |
| - - Light oils and preparations: |
|
2710 | 11 | 11 | - - - Motor spirit, premium leaded | 10 |
2710 | 11 | 12 | - - - Motor spirit, premium unleaded | 10 |
2710 | 11 | 13 | - - - Motor spirit, regular leaded | 10 |
2710 | 11 | 14 | - - - Motor spirit, regular unleaded | 10 |
2710 | 11 | 15 | - - - Other motor spirit, leaded | 10 |
2710 | 11 | 16 | - - - Other motor spirit, unleaded | 10 |
2710 | 11 | 17 | - - - Aviation spirit | 10 |
2710 | 11 | 18 | - - - Tetrapropylene | 10 |
2710 | 11 | 21 | - - - White spirit | 10 |
2710 | 11 | 22 | - - - Low aromatic solvents containing by weight less than 1% aromatic content | 10 |
2710 | 11 | 23 | - - - Other solvent spirits | 10 |
2710 | 11 | 24 | - - - Naphtha, reformate or preparations for preparing spirits | 10 |
2710 | 11 | 25 | - - - Other light oil | 10 |
2710 | 11 | 29 | - - - Other | 10 |
2710 | 19 |
| - - Other: |
|
|
|
| - - - Medium oils and preparations: |
|
2710 | 19 | 11 | - - - - Lamp kerosene | 0 |
2710 | 19 | 12 | - - - - Other kerosene, including vaporising oil | 0 |
2710 | 19 | 13 | - - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 23oC | 10 |
2710 | 19 | 14 | - - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC | 10 |
2710 | 19 | 15 | - - - - Normal paraffin | 5 |
2710 | 19 | 19 | - - - - Other medium oils and preparations | 5 |
|
|
| - - - Other: |
|
2710 | 19 | 21 | - - - - Topped crudes | 5 |
2710 | 19 | 22 | - - - - Carbon black feedstock oil | 5 |
2710 | 19 | 23 | - - - - Lubricating oil basestock | 5 |
2710 | 19 | 24 | - - - - Lubricating oils for aircraft engines | 5 |
2710 | 19 | 25 | - - - - Other lubricating oil | 10 |
2710 | 19 | 26 | - - - - Lubricating greases | 5 |
2710 | 19 | 27 | - - - - Hydraulic brake fluid | 3 |
2710 | 19 | 28 | - - - - Oil for transformer or circuit breakers | 5 |
2710 | 19 | 31 | - - - - High speed diesel fuel | 0 |
2710 | 19 | 32 | - - - - Other diesel fuel | 0 |
2710 | 19 | 33 | - - - - Other fuel oils | 0 |
2710 | 19 | 39 | - - - - Other | 5 |
|
|
| - Waste oils: |
|
2710 | 91 | 00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710 | 99 | 00 | - - Other | 20 |
Article 2. This Decision shall take effects 15 days from the date of its publication on the official Gazette and shall be applicable to declarations of imported goods registered with the Customs Offices as from 2 December 2005./.
| FOR THE MINISTER OF FINANCE |
