Decision No. 95/2003/QD-BTC of July 18, 2003, on adjustments to import tariff applicable to certain types of goods of heading 2709 and 2710 of the incentive 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. 95/2003/QD-BTC of July 18, 2003, on adjustments to import tariff applicable to certain types of goods of heading 2709 and 2710 of the incentive import tariff
MINISTRY OF FINANCE | OF VIET |
No. 95/2003/QD/BTC | Ha Noi, July 18, 2003 |
DECISION
ON ADJUSTMENTS TO IMPORT TARIFF APPLICABLE TO CERTAIN TYPES OF GOODS OF HEADING 2709 AND 2710 OF THE INCENTIVE IMPORT TARIFF
MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government Providing the Functions, Duties and Powers and Structural Organization of Ministries, and Ministerial Agency;
Pursuant to Decree No.178/CP dated October 28, 1994 of the Government on Duties, Powers and Structural Organization of the Ministry of Finance;
Pursuant to the taxable frame provided in the import tariff applicable for taxable goods issued in conjunction with Resolution No. 63/NQ-UBTVQH 10 dated October 10, 2004 of the Standing Committee of the X Session of the National Assembly.
Pursuant to Article 1 Decree 94/198/ND-CP dated November 17, 1998 of the Government Providing Detailed Guidelines for the Implementation of Law on Amendments to and Supplement of a Number of Articles of Law on Import, Export Tax No. 04/1998/QH10 dated May 20, 1998;
Basing upon the recommendation of the Chief of Tax Agency;
DECIDE
Article 1: To amend the incentive import tax rates of certain
Code | Description | Tax Rates | ||
Heading | Group | |||
1 | 2 | 3 | 4 | 5 |
2709 |
|
| Petroleum and kinds of oil originated from mineral included coarse bitumen |
|
2709 | 00 | 10 | - Coarse petroleum (petroleum) | 15 |
2709 | 00 | 20 | - Condensate | 0 |
2709 | 00 | 90 | - Others | 15 |
2710 |
|
| Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil. |
|
|
|
| - Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil: |
|
2710 | 11 |
| -- light oil and its related products |
|
2710 | 11 | 11 | --- leaded gasoline, high class | 10 |
2710 | 11 | 12 | --- unleaded gasoline, high class | 10 |
2710 | 11 | 13 | --- Leaded gasoline, normal | 10 |
2710 | 11 | 14 | --- Unleaded gasoline, normal | 10 |
2710 | 11 | 15 | --- other type of gasoline, leaded | 10 |
2710 | 11 | 16 | --- other type of gasoline, unleaded | 10 |
2710 | 11 | 17 | --- gasoline for aircraft | 15 |
2710 | 11 | 21 | --- Solvent white spirit | 10 |
2710 | 11 | 22 | --- Solvent which included aromatic substance less than 1% | 10 |
2710 | 11 | 23 | --- Other solvent | 10 |
2710 | 11 | 24 | --- Naphtha, Reformat and other product used for gasoline production | 10 |
2710 | 11 | 25 | --- other light oil | 30 |
2710 | 11 | 29 | --- other | 30 |
2710 | 19 |
| -- other: |
|
|
|
| --- Medium oil (medium boiling point) and its related products: |
|
2710 | 19 | 11 | ---- lightning kerosene | 15 |
2710 | 19 | 12 | ---- other types o kerosene, including evaporate kerosene | 15 |
2710 | 19 | 13 | ---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire of 230 or more | 20 |
2710 | 19 | 14 | ---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire less than 230 | 20 |
2710 | 19 | 15 | ---- straight circuit paraffin | 10 |
2710 | 19 | 19 | ---- Other medium kerosene and its related product | 10 |
|
|
| --- Other: | |
2710 | 19 | 21 | ---- Pure oil used for lubricant production | 10 |
2710 | 19 | 22 | ---- Lubricant used for aircraft machine | 5 |
2710 | 19 | 23 | ---- Other lubricant | 20 |
2710 | 19 | 24 | ---- Grease | 10 |
2710 | 19 | 25 | ---- Oil used in hydraulic brake (braking oil) | 3 |
2710 | 19 | 26 | ---- Transformer oil or oil used for switch | 10 |
2710 | 19 | 27 | ---- Diesel used for high speed machine | 10 |
2710 | 19 | 28 | ---- Other types of diesel | 10 |
2710 | 19 | 29 | ---- Other burning fuel | 0 |
2710 | 19 | 30 | ---- Other | 10 |
|
|
| - Waste oil |
|
2710 | 91 | 00 | -- Included with polyclonic biphenyl (PCBs) polyclonic terphenyl (PCTs) or polybromized Biphenyl (PBBs) | 20 |
2710 | 99 | 00 | -- Other | 20 |
Article 2. This Decision shall take its effect and be applicable to customs declarations submitted as from July 21, 2003. On provisions that are in conflict with this decision shall be revoked.
| ON BEHALF OF THE MINISTER OF FINANCE |
