Nội dung toàn văn Decision No. 105/2008/QD-BTC of November 14, 2008, issuing import duty rates applicable to group 2710 goods on the preferential import tariff list.
THE MINISTRY OF FINANCE ---------- | SOCIALIST REPUBLIC OF VIET NAM |
No. 105/2008/QD-BTC
| Hanoi, November 14, 2008 |
DECISION
ISSUING IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;
DECIDES:
Article 1
To amend the preferential import duty rates applicable to Group 2710 goods as stipulated in Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 (as amended), to become the new rates in the List attached to this Decision.
Article 2
This Decision shall apply to import goods' customs declarations registered with the customs office as from 18 November 2008 and shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.
| FOR THE MINISTER OF FINANCE |
LIST
OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Decision 105/2008/QD-BTC of the Minister of Finance dated 14 November 2008)
Code | Description | Tax Rate | |||
27.10 |
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| 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. |
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| - 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: |
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| - - - Motor spirit: |
|
2710 | 11 | 11 | 00 | - - - - Premium leaded, high grade | 25 |
2710 | 11 | 12 | 00 | - - - - Premium unleaded, high grade | 25 |
2710 | 11 | 13 | 00 | - - - - Regular leaded | 25 |
2710 | 11 | 14 | 00 | - - - - Regular unleaded | 25 |
2710 | 11 | 15 | 00 | - - - - Other, leaded | 25 |
2710 | 11 | 16 | 00 | - - - - Other, unleaded | 25 |
2710 | 11 | 20 | 00 | - - - Aviation spirit | 25 |
2710 | 11 | 30 | 00 | - - - Tetrapropylene | 25 |
2710 | 11 | 40 | 00 | - - - White spirit | 25 |
2710 | 11 | 50 | 00 | - - - Low aromatic solvents containing by weight less than 1% aromatic content | 25 |
2710 | 11 | 60 | 00 | - - - Other solvent spirits | 25 |
2710 | 11 | 70 | 00 | - - - Naphtha, reformate and preparations for preparing spirits | 25 |
2710 | 11 | 90 | 00 | - - - Other | 25 |
2710 | 19 |
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| - - Other: |
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| - - - Medium oils and preparations: |
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2710 | 19 | 13 | 00 | - - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 230C | 25 |
2710 | 19 | 14 | 00 | - - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C | 25 |
2710 | 19 | 16 | 00 | - - - - Kerosene | 25 |
2710 | 19 | 19 | 00 | - - - - Other | 15 |
2710 | 19 | 20 | 00 | - - - - Topped crudes | 5 |
2710 | 19 | 30 | 00 | - - - - Carbon black feedstock | 5 |
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| - - - Lubricating oils and greases: |
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2710 | 19 | 41 | 00 | - - - - Lubricating oil feedstock | 5 |
2710 | 19 | 42 | 00 | - - - - Lubricating oils for aircraft engines | 5 |
2710 | 19 | 43 | 00 | - - - - Other lubricating oils | 10 |
2710 | 19 | 44 | 00 | - - - - Lubricating greases | 5 |
2710 | 19 | 50 | 00 | - - - Hydraulic brake fluid | 3 |
2710 | 19 | 60 | 00 | - - - Transformer and circuit breakers oils | 5 |
|
|
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| - - - Fuel oils: |
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2710 | 19 | 71 | 00 | - - - - High speed diesel fuel | 20 |
2710 | 19 | 72 | 00 | - - - - Other diesel fuel | 20 |
2710 | 19 | 79 | 00 | - - - - Other fuel oils | 25 |
2710 | 19 | 90 | 00 | - - - Other | 20 |
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|
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| - Waste oils: |
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2710 | 91 | 00 | 00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710 | 99 | 00 | 00 | - - Other | 20 |
