Decision No. 135/2002/QD-BTC dated November 04, 2002 of the Ministry of Finance amending the import duty rates applicable to a number of goods items in groups 2709 and 2710 on the table of preferential import duty tariff

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	135/2002/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:	04/11/2002	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
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THE MINISTRY OF FINANCE

SOCIALISTREPUBLIC OF VIET NAM
Independence – Freedom – Happiness

No. 135/2002/QD-BTC

Hanoi,November 04, 2002

DECISION

AMENDING THE IMPORT DUTY RATES APPLICABLE TO A NUMBER OF GOODS ITEMS IN GROUPS 2709 AND 2710 ON THE TABLE OF PREFERENTIAL IMPORT DUTY TARIFF

THE MINISTER OF FINANCE

Pursuant to Decree No. 15-CP of the Government dated 2 March 1993 stipulating the duties, powers and responsibilities for State administration of ministries and ministerial equivalent bodies;

Pursuant to Decree No. 178-CP of the Government dated 28 October 1994 stipulating the functions, duties and organizational structure of the Ministry of Finance;

Pursuant to the tariff frame stipulated in the import duty tariff pursuant to the list of dutiable goods issued with Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the National Assembly, Legislature X, dated 10 October 1998;

Pursuant to article 1 of Decree No. 94/1998/ND-CP of the Government dated 17 November 1998 providing detailed regulations for implementation of the Law on Amendments of and
Additions to the Law on Export and Import Duties No. 04/1998-QH10 dated 20 May 1998; On the proposal of the General Director of the General Department of Taxation;

DECIDES:

Article 1

To amend the preferential import duty rates applicable to a number of goods items in groups 2709 and 2710 set out in Decision No. 132/2002/QD-BTC of the Minister of Finance dated 21 October 2002, to become new preferential import duty rates as follows:

Codes			Description of commodity groups, items	Tax rates (%)
Headings	Sub-headings		Description of commodity groups, items	Tax rates (%)
1	2	3	4	5
2709			Petroleum oils and oils obtained from bituminous minerals, crude
2709	00	10	- Crude	15
2709	00	20	- Condensate	10
2709	00	90	- Other	15
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
			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:
2710			--Light oils and preparations:
2710	11	11	---Lead petrol for engines, of high grade	30
2710	11	12	---Non-lead petrol for engines, of high grade	30
2710	11	13	--- Lead petrol for engines, of common type	30
2710	11	14	--- Non-lead petrol for engines, of common type	30
2710	11	15	--- Other lead petrol for engines	30
2710	11	16	--- Other non- lead petrol for engines	30
2710	11	17	---Aircraft gasoline	15
2710	11	21	--- White sprit	10
2710	11	22	---Solvent petrol with low-content aroma, of less than 1%	10
2710	11	23	---Other solvent petrol	10
2710	11	24	---Naptha,Reformateand other preparations for making petrol	30
2710	11	25	---Other light oils	30
2710	11	29	--- Other	30
2710	19		-- Other:
			--- Medium oils and preparations:
2710	19	11	---- Common kerosene	10
2710	19	12	---- Other kerosene, including vaporized oils	10
2710	19	13	---- Fight fuel, igniting at 23 o C or higher	25
2710	19	14	---- Fight fuel, igniting at less than 23 o C	25
2710	19	15	---- Straight-circuit paraffin	10
2710	19	19	---- Other medium oils and preparations	10
			--- Other:
2710	19	21	---- Original oils for making lubricants	10
2710	19	22	----- Lubricating oils used for aircraft engines	5
2710	19	23	----- Other lubricating oils	20
2710	19	24	---- Grease	10
2710	19	25	---- Oil used in hydraulic arresters	3
2710	19	26	---- Transformer oil and oil for electric circuit breakers	10
2710	19	27	---- Diesel fuel for high-speed engines	0
2710	19	28	---- Other diesel fuel	0
2710	19	29	---- Other fuel oils	0
2710	19	30	---- Other	10
2710	90	00	- Other	10

Article 2

This Decision shall be of full force and effect, and applicable to export declarations submitted to Customs offices as from 5 November 2002. Any previous provisions which are inconsistent with this Decision are hereby repealed.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER

Truong ChiTrung

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