Quyết định 105/2008/QD-BTC

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.

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
Independence - Freedom Happiness
--------------

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
DEPUTY MINISTER




Do Hoang Anh Tuan

 

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

 

 

 

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:

 

 

 

 

 

- - - 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

 

 

- - Other:

 

 

 

 

 

- - - Medium oils and preparations:

 

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

 

 

 

 

- - - Lubricating oils and greases:

 

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

 

 

 

 

- - - Fuel oils:

 

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

 

 

 

 

- Waste oils:

 

2710

91

00

00

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

20

2710

99

00

00

- - Other

20

 

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Loại văn bảnQuyết định
Số hiệu105/2008/QD-BTC
Cơ quan ban hành
Người ký
Ngày ban hành14/11/2008
Ngày hiệu lực13/12/2008
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
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          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.
          Loại văn bảnQuyết định
          Số hiệu105/2008/QD-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýĐỗ Hoàng Anh Tuấn
          Ngày ban hành14/11/2008
          Ngày hiệu lực13/12/2008
          Ngày công báo...
          Số công báo
          Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
          Tình trạng hiệu lựcHết hiệu lực 01/01/2010
          Cập nhật13 năm trước

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                  Văn bản gốc 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.

                  Lịch sử hiệu lực 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.

                  • 14/11/2008

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