Decision No. 11/2005/QD-BTC dated February 04, 2005 of the Ministry of Finance amending the import duty rates of a number of commodity items under heading No. 2710 in the preferential import tariff
ATTRIBUTE
Issuing body: | Ministry of Finance | Effective date: | Updating |
Official number: | 11/2005/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: | 04/02/2005 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Export - Import , Policy , Tax - Fee - Charge |
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 11/2005/QD-BTC | Hanoi, February 4, 2005 |
DECISION
AMENDING THE IMPORT DUTY 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, obligations, 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 Ministry of Finance;
Pursuant to the duty rates specified in the Table of Import Duty rates according to the List of import duty-liable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the Standing Committee of the XIth National Assembly;
Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending a Number of Articles of the Law on Export Duties and Import Duties;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To amend the preferential import duty rates of a number of commodity items under Heading No. 2710 provided for in the Finance Minister's Decision No. 01/2005/QD-BTC of January 5, 2005, into new ones as follows:
Code | Description | Tax rate (%) | ||
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 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: |
|
2710 | 11 | 11 | - - - Motor spirit, premium leaded | 5 |
2710 | 11 | 12 | - - - Motor spirit, premium unleaded | 5 |
2710 | 11 | 13 | - - - Motor spirit, regular leaded | 5 |
2710 | 11 | 14 | - - - Motor spirit, regular unleaded | 5 |
2710 | 11 | 15 | - - - Other motor spirit, leaded | 5 |
2710 | 11 | 16 | - - - Other motor spirit, unleaded | 5 |
2710 | 11 | 17 | - - - Aviation spirit | 10 |
2710 | 11 | 18 | - - - Tetrapropylene | 10 |
2710 | 11 | 21 | - - - White spirit | 5 |
2710 | 11 | 22 | - - - Solvents containing by weight less than 1% aromatic content | 5 |
2710 | 11 | 23 | - - - Other solvents | 5 |
2710 | 11 | 24 | - - - Naphtha, reformate and other preparations for preparing spirits | 5 |
2710 | 11 | 25 | - - - Other light oil | 5 |
2710 | 11 | 29 | - - - Other | 0 |
2710 | 19 |
| - - Other: |
|
|
|
| - - - Medium oils (with average boiling range) and preparations: |
|
2710 | 19 | 11 | - - - - Lamp kerosene | 0 |
2710 | 19 | 12 | - - - - Other kerosene, including vaporizing oil | 0 |
2710 | 19 | 13 | - - - - Aviation turbine fuel (jet fuel) having a flash point not below 23oC | 10 |
2710 | 19 | 14 | - - - Aviation turbine fuel (jet fuel) having a flash point below 23oC | 10 |
2710 | 19 | 15 | - - - - Normal paraffin | 5 |
2710 | 19 | 19 | - - - - Other medium oils and preparations | 5 |
|
|
| - - - Other: |
|
2710 | 19 | 21 | - - - - Topped crudes | 5 |
2710 | 19 | 22 | - - - - Carbon black feedstock oil | 5 |
2710 | 19 | 23 | - - - - Lubricating oil basestock | 5 |
2710 | 19 | 24 | - - - - Lubricating oils for aircraft engines | 5 |
2710 | 19 | 25 | - - - - Other lubricating oil | 10 |
2710 | 19 | 26 | - - - - Lubricating geases | 5 |
2710 | 19 | 27 | - - - -Hydraulic brake fluid | 3 |
2710 | 19 | 28 | - - - - Oil for transformers or circuit breakers | 5 |
2710 | 19 | 31 | - - - - High speed diesel fuel | 0 |
2710 | 19 | 32 | - - - - Other diesel fuel | 0 |
2710 | 19 | 33 | - - - - Other fuel oils | 0 |
2710 | 19 | 39 | - - - - Other | 5 |
|
|
| - Waste oils: |
|
2710 | 91 | 00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710 | 99 | 00 | - Other | 20 |
Article 2.- This Decision takes effect 15 days after its publication in "CONG BAO" and applies to import goods declarations registered with customs offices as from February 6, 2005.
| FOR THE MINISTER OF FINANCE |
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