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THE MINISTRY OF FINANCE
 -------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 04/2007/QD-BTC

Hanoi, January 09, 2007

 

DECISION

PROMULGATING THE IMPORT DUTY RATES FOR A NUMBER OF COMMODITIES OF HEADING 2710 IN THE PREFERENTIAL IMPORT TABLE OF RATES

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Table of rates according to the List of dutiable commodity groups and the duty rate bracket of each commodity group, and the Preferential Import Table of rates according to the List of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, obligations and competence and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, obligations, competence and organizational structure of the Finance Ministry;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To promulgate preferential import duty rates for a number of commodities of heading 2710 in the Preferential Import Table of rates according to enclosed list.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to all import customs declarations registered with customs offices as from January 10, 2007.

To annul the Finance Minister's Decision No. 70/2006/QD-BTC of December 11, 2006, promulgating import duty rates for a number of commodities of heading 2710 in the Preferential Import Table of rates.

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FOR THE FINANCE MINISTRY
VICE MINISTER





Truong Chi Trung

 

REVISED LIST

OF THE PREFERENTIAL DUTY RATES FOR COMMODITIES OF HEADING 2710
(Issued together with the Finance Minister’s Decision No. 04/2007/QD-BTC of January 9, 2007)

Code

Description

Tax rate (%)

2710

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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

 

 

 

 

 

- Petroleum oils and oils obtaining 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:

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2710

11

 

 

-- Light oils and preparations:

 

2710

11

11

...

...

...

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--- Motor spirit, premium leaded

15

2710

11

12

00

--- Motor spirit, premium unleaded

15

2710

...

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13

00

--- Motor spirit, regular leaded

15

2710

11

14

00

--- Motor spirit, regular unleaded

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2710

11

15

00

--- Other motor spirit, leaded

15

2710

11

16

...

...

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--- Other motor spirit, unleaded

15

2710

11

17

00

--- Aviation spirit

15

2710

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18

00

--- Tetrapropylene

15

2710

11

21

00

--- White spirit

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2710

11

22

00

--- Low aromatic solvents containing by weight less than 1% aromatic content

15

2710

11

23

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--- Other solvent spirits

15

2710

11

24

00

--- Naphtha, reformate or preparations for preparing spirits

15

2710

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25

00

--- Other light oil

15

2710

11

29

00

--- Other

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2710

19

 

 

-- Others:

 

 

 

 

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--- Medium oils (having medium boiling degree) and preparations:

 

2710

19

11

00

---- Lamp kerosene

0

2710

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12

00

---- Other kerosene, including vaporising oil

0

2710

19

13

00

---- Aviation turbine fuel (jet fuel) having a flash point of not less than 230C

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2710

19

14

00

---- Aviation turbine fuel (jet fuel) having a flash point of less than 230C

15

2710

19

15

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---- Normal paraffin

15

2710

19

19

00

---- Other medium oils and preparations

15

 

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--- Other:

 

2710

19

21

00

---- Topped crudes

...

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2710

19

22

00

---- Carbon black feedstock oil

5

2710

19

23

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---- Lubricating oil basestock

5

2710

19

24

00

---- Lubricating oil for aircraft engines

5

2710

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25

00

---- Other lubricating oil

10

2710

19

26

00

---- Lubricating greases

...

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2710

19

27

00

---- Hydraulic brake fluid

3

2710

19

28

...

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---- Oil for transformers or circuit breakers

5

2710

19

31

00

---- High speed diesel fuel

0

2710

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32

00

---- Other diesel fuel

0

2710

19

33

00

---- Other fuel oils

...

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2710

19

39

00

---- Other

5

 

 

 

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- Waste oils:

 

2710

91

00

00

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

20

2710

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00

00

-- Other

20

 

HIỆU LỰC VĂN BẢN

Decision No.04/2007/QD-BTC of January 09, 2007 promulgating the import duty rates for a number of commodities of heading 2710 in the preferential import table of rates

  • Số hiệu: 04/2007/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 09/01/2007
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Trương Chí Trung
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 24/01/2007
  • Tình trạng hiệu lực: Ngưng hiệu lực
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