DECISION

AMENDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO LIQUEFIED PETROLEUM GAS 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 LPG stipulated in Decision 106-2007-QD-BTC of the Minister of Finance dated 20 December 2007 as amended, to become the new preferential import duty rates in the List attached.

Article 2

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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

LIST

(Issued with Decision 100/2008/QD-BTC of the Minister of Finance dated 10 November 2008)

Code

Description

Tax Rate
(%)

...

...

...

Petroleum gas and other types of hydrocarbon gases

...

...

...

2711

11

00

00

- - Natural gas

5

2711

12

...

...

...

00

- - Propane

5

2711

13

00

00

- - Butane

5

...

...

...

14

- - Ethylene, propylene, butylene and butadiene:

2711

14

10

00

...

...

...

5

2711

14

90

00

- - - Other types

5

2711

19

...

...

...

00

- - Other types

5

Gas forms:

...

...

...

21

00

00

- - Natural gas

1

2710

29

00

00

...

...

...

1