- 1Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 2Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 3Decree of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 27/2003/QD-BTC | Hanoi, March 13, 2003 |
DECISION
AMENDING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING NO. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate brackets specified in the Import Tariff according to the List of taxable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;
At the proposal of the General Director of Tax;
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of commodity items under Heading No. 2710 specified in Decision No. 20/2003/QD-BTC of February 17, 2003 of the Finance Minister into the following new ones:
Code
Description of commodity groups and items
...
...
...
Heading
Sub-heading
2710
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 oils obtained from bituminous minerals, with 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, with these oils being the basic constituents of the preparations, excluding waste oils:
...
...
...
2710
11
11
- - Light oils and preparations:
2710
11
- - - Lead engine petrol, of high-class category
...
...
...
2710
11
12
- - - Non-lead engine petrol, of high-class category
0
2710
11
13
- - - Lead engine petrol, of common category
...
...
...
2710
11
14
- - - Non-lead engine petrol, of common category
0
2710
11
15
- - - Other engine petrol, lead
...
...
...
2710
11
16
- - - Other engine petrol, non-lead
2710
11
17
- - - Airplane petrol
...
...
...
2710
11
21
- - - White spirit
10
2710
11
22
- - - Solvent with low content of aroma (under 1%)
...
...
...
2710
11
23
- - - Other solvents
10
2710
11
24
- - - Naphtha, reformate and other preparations for mixing petrol
...
...
...
2710
11
25
- - - Other light oils
0
2710
11
29
- - - Other
...
...
...
2710
19
- - Other:
- - - Medium oils (with medium boiling temperature range) and preparations:
...
...
...
2710
19
11
- - - - Kerosene
0
2710
19
12
- - - - Other kerosene including vaporizing oil
...
...
...
2710
19
13
- - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of 23oC or higher
20
2710
19
14
- - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of under 23oC
...
...
...
2710
19
15
- - - - Straight-circuit paraffin
10
2710
19
19
- - - - Other medium oils and preparations
...
...
...
2710
19
- - - Other:
2710
19
21
- - - - Original oils for making lubricants
...
...
...
2710
19
22
- - - - Lubricating oils for airplane engines
5
2710
19
- - - - Other lubricating oils
...
...
...
2710
19
- - - - Lubricating grease
10
2710
19
25
- - - - Oils used in hydraulic brakes (brake oils)
...
...
...
2710
19
26
- - - - Transformer oils or oils for circuit breakers
10
2710
19
27
- - - - Diesel fuel used for high-speed engines
...
...
...
2710
19
28
- - - - Other diesel fuels
0
2710
19
29
- - - - Other combustible fuel
...
...
...
2710
19
30
- - - - Other
10
- Waste oils:
...
...
...
2710
91
00
- - Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs)
20
2710
99
00
- - Other
...
...
...
Article 2.- This Decision takes effect and applies to import goods declaration forms already submitted to the customs offices as from March 17, 2003. The previous stipulations, which are contrary to this Decision are all hereby annulled.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Tran Van Ta
- 1Decision No. 11/2005/QD-BTC, amending the import duty rates of a number of commodity items under heading no. 2710 in the Preferential Import Tariffm promulgated by the Ministry of Finance.
- 2Decision No. 48/2004/QD-BTC, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff, promulgated by the Ministry of Finance
- 3Decision No.145/2002/QD-BTC of December 02, 2002 amending the import tax rates of a number of commodity items under heading no. 2710 in the preferential import tariff
- 4Decision No.109/2002/QD-BTC of September 16, 2002 amending the import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff
Decision No. 27/2003/QD-BTC of March 13, 2003, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff
- Số hiệu: 27/2003/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 13/03/2003
- Nơi ban hành: Bộ Tài chính
- Người ký: Trần Văn Tá
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 17/03/2003
- Ngày hết hiệu lực: 01/09/2003
- Tình trạng hiệu lực: Hết hiệu lực