- 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
| MINISTRY OF FINANCE |
|
| No. 95/2003/QD/BTC | Ha Noi, July 18, 2003 |
DECISION
ON ADJUSTMENTS TO IMPORT TARIFF APPLICABLE TO CERTAIN TYPES OF GOODS OF HEADING 2709 AND 2710 OF THE INCENTIVE IMPORT TARIFF
MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government Providing the Functions, Duties and Powers and Structural Organization of Ministries, and Ministerial Agency;
Pursuant to Decree No.178/CP dated October 28, 1994 of the Government on Duties, Powers and Structural Organization of the Ministry of Finance;
Pursuant to the taxable frame provided in the import tariff applicable for taxable goods issued in conjunction with Resolution No. 63/NQ-UBTVQH 10 dated October 10, 2004 of the Standing Committee of the X Session of the National Assembly.
Pursuant to Article 1 Decree 94/198/ND-CP dated November 17, 1998 of the Government Providing Detailed Guidelines for the Implementation of Law on Amendments to and Supplement of a Number of Articles of Law on Import, Export Tax No. 04/1998/QH10 dated May 20, 1998;
Basing upon the recommendation of the Chief of Tax Agency;
DECIDE
Article 1: To amend the incentive import tax rates of certain Code Description ... ... ... Heading Group 1 2 3 4 5 2709 ... ... ... Petroleum and kinds of oil originated from mineral included coarse bitumen 2709 00 10 - Coarse petroleum (petroleum) 15 2709 00 ... ... ... - Condensate 0 2709 00 90 - Others 15 2710 ... ... ... Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil. - Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil: 2710 11 ... ... ... -- light oil and its related products 2710 11 11 --- leaded gasoline, high class 10 2710 11 ... ... ... --- unleaded gasoline, high class 10 2710 11 13 --- Leaded gasoline, normal 10 2710 11 ... ... ... --- Unleaded gasoline, normal 10 2710 11 15 --- other type of gasoline, leaded 10 2710 11 ... ... ... --- other type of gasoline, unleaded 10 2710 11 17 --- gasoline for aircraft 15 2710 11 ... ... ... --- Solvent white spirit 10 2710 11 22 --- Solvent which included aromatic substance less than 1% 10 2710 11 ... ... ... --- Other solvent 10 2710 11 24 --- Naphtha, Reformat and other product used for gasoline production 10 2710 11 ... ... ... --- other light oil 30 2710 11 29 --- other 30 2710 19 ... ... ... -- other: --- Medium oil (medium boiling point) and its related products: 2710 19 ... ... ... ---- lightning kerosene 15 2710 19 12 ---- other types o kerosene, including evaporate kerosene 15 2710 19 ... ... ... ---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire of 230 or more 20 2710 19 14 ---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire less than 230 20 2710 19 ... ... ... ---- straight circuit paraffin 10 2710 19 19 ---- Other medium kerosene and its related product 10 ... ... ... --- Other: 2710 19 21 ---- Pure oil used for lubricant production 10 2710 19 22 ... ... ... 5 2710 19 23 ---- Other lubricant 20 2710 19 24 ... ... ... 10 2710 19 25 ---- Oil used in hydraulic brake (braking oil) 3 2710 19 26 ... ... ... 10 2710 19 27 ---- Diesel used for high speed machine 10 2710 19 28 ... ... ... 10 2710 19 29 ---- Other burning fuel 0 2710 19 30 ... ... ... 10 - Waste oil 2710 91 00 ... ... ... 20 2710 99 00 -- Other 20 Article 2. This Decision shall take its effect and be applicable to customs declarations submitted as from July 21, 2003. On provisions that are in conflict with this decision shall be revoked. ... ... ...
Decision No. 95/2003/QD-BTC of July 18, 2003, on adjustments to import tariff applicable to certain types of goods of heading 2709 and 2710 of the incentive import tariff
- Số hiệu: 95/2003/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 18/07/2003
- 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: 21/07/2003
- Ngày hết hiệu lực: 01/09/2003
- Tình trạng hiệu lực: Hết hiệu lực