Decision No. 120/2001/QD-BTC dated November 26, 2001 of the Ministry of Finance on amending, supplementing names and tax rates of commodity items of heading no.2710 in the preferential import tariff

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Decision No. 120/2001/QD-BTC dated November 26, 2001 of the Ministry of Finance on amending, supplementing names and tax rates of commodity items of heading no.2710 in the preferential import tariff
Issuing body: Ministry of FinanceEffective date:
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Official number:120/2001/QD-BTCSigner:Pham Van Trong
Type:DecisionExpiry date:
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Issuing date:26/11/2001Effect status:
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Fields:Policy , Tax - Fee - Charge
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THE MINISTRY OF FINANCE
-------

SOCIALISTREPUBLICOF VIETNAM
Independence- Freedom- Happiness
------------

No. 120/2001/QD-BTC

Hanoi, November 26, 2001

 

DECISION

ON AMENDING, SUPPLEMENTING NAMES AND TAX RATES OF COMMODITY ITEMS OF HEADING No.2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No.15/CP dated March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government Government’s Decree No.178/CP dated October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the tax rate bracket specified in the Import Tariff for the list of taxable commodity groups, promulgated together with Resolution No.63/NQ-UBTVQH10 dated October 10, 1998 of the XthNational Assembly Standing Committee;

Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CP dated November 17, 1998, which details the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No.04/1998/QH10 dated May 20, 1998;

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 of Heading No.2710 specified in the Finance Minister’s Decision No.115/2001/QD/BTC dated November 15, 2001, into new ones as follows:

Code number

Description of commodity groups or items

Tax rate (%)

Heading

Subheading

2710

 

 

Petroleum oils and oils obtained from bituminous minerals, excluding 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 are the basic constituents of the preparations

 

 

 

 

- Gasoline of all kinds:

 

2710

00

11

-- Aircraft gasoline

15

2710

00

12

-- Solvent gasoline

10

2710

00

19

-- Gasoline of other kinds

80

2710

00

20

- Diesel

45

2710

00

30

- Mazout

15

2710

00

40

- Jet fuel (TC1, ZA1...)

25

2710

00

50

- Kerosene of common type

35

2710

00

60

- Naphtha, Reformate and other preparations for mixing gasoline

80

2710

00

70

- Condensate and similar preparations

60

2710

00

90

- Others

10

 

Article 2.-This Decision takes effect and applies to import goods declarations already submitted to the customs offices from November 28, 2001. The previous stipulations, which are contrary to this Decision, are now all annulled.

 

P.P THE MINISTER OF FINANCE
VICE MINISTER




Pham Van Trong

 

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