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| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM
|
| No. 76/2008/QD-BTC | Hanoi, September 11th, 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 issue in the List attached, the preferential import duty rates applicable to Group 2710 goods on the Preferential Import Tariff List, which rates shall apply to import goods' customs declarations registered with the customs office as from 15 September 2008.
Article 2
The following are hereby repealed: Decisions of the Minister of Finance 39-2007-QD-BTC dated 30 May 2007 and 40-2007-QD-BTC dated 31 May 2007 issuing import duty rates applicable to Group 2710 goods on the Preferential Import Tariff List.
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...
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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
DEPUTY MINISTER
Do Hoang Anh Tuan
LIST
OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Decision 76-2008-QD-BTC of the Minister of Finance dated 11 September 2008)
Code
Description
...
...
...
(%)
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
...
...
...
- - - - Premium leaded
5
2710
11
12
00
- - - - Premium unleaded
5
2710
...
...
...
13
00
- - - - Regular leaded
5
2710
11
14
00
- - - - Regular unleaded
...
...
...
2710
11
15
00
- - - - Other, leaded
5
2710
11
16
...
...
...
- - - - Other, unleaded
5
2710
11
20
00
- - - Aviation spirit
5
2710
...
...
...
30
00
- - - Tetrapropylene
5
2710
11
40
00
- - - White spirit
...
...
...
2710
11
50
00
- - - Low aromatic solvents containing by weight less than
1% aromatic content
5
2710
11
...
...
...
00
- - - Other solvent spirits
5
2710
11
70
00
- - - Naphtha, reformate and preparations for preparing spirits
5
...
...
...
11
90
00
- - - Other
5
2710
19
...
...
...
- - - Medium oils and preparations:
2710
19
...
...
...
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 230C
0
2710
19
14
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C
0
...
...
...
19
16
00
- - - - Kerosene
5
2710
19
19
00
...
...
...
15
2710
19
20
00
- - - - Topped crudes
5
2710
19
...
...
...
00
- - - - Carbon black feedstock
5
- - - Lubricating oils and greases:
...
...
...
19
41
00
- - - - Lubricating oil feedstock
5
2710
19
42
00
...
...
...
5
2710
19
43
00
- - - - Other lubricating oils
10
2710
19
...
...
...
00
- - - - Lubricating greases
5
2710
19
50
00
- - - Hydraulic brake fluid
3
...
...
...
19
60
00
- - - Transformer and circuit breakers oils
5
...
...
...
2710
19
71
00
- - - - High speed diesel fuel
0
2710
19
...
...
...
00
- - - - Other diesel fuel
0
2710
19
79
00
- - - - Other fuel oils
0
...
...
...
19
90
00
- - - Other
5
...
...
...
2710
91
00
00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710
99
...
...
...
00
- - Other
20
- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
Decision No. 76/2008/QD-BTC of September 11th, 2008, issuing import duty rates applicable to group 2710 goods on the preferential import tariff list.
- Số hiệu: 76/2008/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 11/09/2008
- Nơi ban hành: Bộ Tài chính
- Người ký: Đỗ Hoàng Anh Tuấn
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 11/10/2008
- Tình trạng hiệu lực: Kiểm tra