Nội dung toàn văn Decision No. 88/2008/QD-BTC of October 22, 2008, amending preferential import duty applicable to jet fuel on the preferential import tariff list.
THE
MINISTRY OF FINANCE |
SOCIALIST
REPUBLIC OF VIETNAM |
No. 88/2008/QD-BTC |
Hanoi, October 22, 2008 |
DECISION
AMENDING PREFERENTIAL IMPORT DUTY APPLICABLE TO JET FUEL 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 Export Tariff List and
the Preferential 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 the
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 rate for aviation jet turbine fuel (jet fuel) in Groups 2710.19.13.00 and Group 2710.19.14.00 [in the Preferential Import Tariff List] stipulated in Decision 76-2008-QD-BTC of the Minister of Finance dated 11 September 2007 to five (5%) per cent, which rate shall apply to all import goods' customs declarations registered with the customs office as from 2 November 2008.
Article 2.- This Decision 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 |