VietnameseDecision No. 04/2007/QD-BTC dated January 09, 2007 of the Ministry of Finance promulgating the import duty rates for a number of commodities of heading 2710 in the preferential import table of rates
ATTRIBUTE
| Issuing body: | Ministry of Finance | Effective date: | Updating |
| Official number: | 04/2007/QD-BTC | Signer: | Truong Chi Trung |
| Type: | Decision | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 09/01/2007 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Tax - Fee - Charge |
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
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.
| FOR THE FINANCE MINISTRY |
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 |
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| - 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: |
|
2710 | 11 |
|
| -- Light oils and preparations: |
|
2710 | 11 | 11 | 00 | --- Motor spirit, premium leaded | 15 |
2710 | 11 | 12 | 00 | --- Motor spirit, premium unleaded | 15 |
2710 | 11 | 13 | 00 | --- Motor spirit, regular leaded | 15 |
2710 | 11 | 14 | 00 | --- Motor spirit, regular unleaded | 15 |
2710 | 11 | 15 | 00 | --- Other motor spirit, leaded | 15 |
2710 | 11 | 16 | 00 | --- Other motor spirit, unleaded | 15 |
2710 | 11 | 17 | 00 | --- Aviation spirit | 15 |
2710 | 11 | 18 | 00 | --- Tetrapropylene | 15 |
2710 | 11 | 21 | 00 | --- White spirit | 15 |
2710 | 11 | 22 | 00 | --- Low aromatic solvents containing by weight less than 1% aromatic content | 15 |
2710 | 11 | 23 | 00 | --- Other solvent spirits | 15 |
2710 | 11 | 24 | 00 | --- Naphtha, reformate or preparations for preparing spirits | 15 |
2710 | 11 | 25 | 00 | --- Other light oil | 15 |
2710 | 11 | 29 | 00 | --- Other | 15 |
2710 | 19 |
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| -- Others: |
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| --- Medium oils (having medium boiling degree) and preparations: |
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2710 | 19 | 11 | 00 | ---- Lamp kerosene | 0 |
2710 | 19 | 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 | 15 |
2710 | 19 | 14 | 00 | ---- Aviation turbine fuel (jet fuel) having a flash point of less than 230C | 15 |
2710 | 19 | 15 | 00 | ---- Normal paraffin | 15 |
2710 | 19 | 19 | 00 | ---- Other medium oils and preparations | 15 |
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| --- Other: |
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2710 | 19 | 21 | 00 | ---- Topped crudes | 5 |
2710 | 19 | 22 | 00 | ---- Carbon black feedstock oil | 5 |
2710 | 19 | 23 | 00 | ---- Lubricating oil basestock | 5 |
2710 | 19 | 24 | 00 | ---- Lubricating oil for aircraft engines | 5 |
2710 | 19 | 25 | 00 | ---- Other lubricating oil | 10 |
2710 | 19 | 26 | 00 | ---- Lubricating greases | 5 |
2710 | 19 | 27 | 00 | ---- Hydraulic brake fluid | 3 |
2710 | 19 | 28 | 00 | ---- Oil for transformers or circuit breakers | 5 |
2710 | 19 | 31 | 00 | ---- High speed diesel fuel | 0 |
2710 | 19 | 32 | 00 | ---- Other diesel fuel | 0 |
2710 | 19 | 33 | 00 | ---- Other fuel oils | 10 |
2710 | 19 | 39 | 00 | ---- Other | 5 |
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| - Waste oils: |
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2710 | 91 | 00 | 00 | -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polychlorinated biphenyls (PBBs) | 20 |
2710 | 99 | 00 | 00 | -- Other | 20 |
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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