Decision No. 14/2005/QD-BTC dated March 17, 2005 of the Ministry of Finance amending the import duty rates of a number of commodities under heading No. 2710 of the preferential import table of rates
ATTRIBUTE
Issuing body: | Ministry of Finance | Effective date: | Updating |
Official number: | 14/2005/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: | 17/03/2005 | 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 MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 14/2005/QD-BTC | Hanoi, March 17, 2005 |
DECISION
AMENDING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITIES UNDER HEADING No. 2710 OF THE PREFERENTIAL IMPORT TABLE OF RATES
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 tax brackets specified in the Import Table of Duty rates for the list of tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Xth National Assembly Standing Committee, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the XIth National Assembly Standing Committee;
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 and Supplementing a Number of Articles of the Law on Import Duty and Export Duty;
At the proposal of the director of the Tax Policy Department and the director of the Price Management Department,
DECIDES:
Article 1.- To amend the preferential import duty rates of a number of commodities under Heading No. 2710, specified in the Finance Minister’s Decision No. 11/2005/QD-BTC of February 4, 2005, into new ones as follows:
Code | Description | Duty rates (%) | ||
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; 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 | 0 |
2710 | 11 | 12 | --- Motor spirit, premium unleaded | 0 |
2710 | 11 | 13 | --- Motor spirit, regular leaded | 0 |
2710 | 11 | 14 | --- Motor spirit, regular unleaded | 0 |
2710 | 11 | 15 | --- Other motor spirit, leaded | 0 |
2710 | 11 | 16 | --- Other motor spirit, unleaded | 0 |
2710 | 11 | 17 | --- Aviation spirit | 5 |
2710 | 11 | 18 | --- Tetrapropylene | 5 |
2710 | 11 | 21 | --- White spirit | 5 |
2710 | 11 | 22 | --- Low aromatic solvents containing by weight less than 1% aromatic content | 5 |
2710 | 11 | 23 | --- Other solvent spirit | 5 |
2710 | 11 | 24 | --- Naphtha, reformate or other preparations for preparing spirits | 0 |
2710 | 11 | 25 | --- Other light spirits | 0 |
2710 | 11 | 29 | --- Other | 0 |
2710 | 19 |
| -- Other: |
|
|
|
| --- Medium oils and preparations: |
|
2710 | 19 | 11 | ---- Lamp kerosene | 0 |
2710 | 19 | 12 | ---- Other kerosene, including vaporizing oils | 0 |
2710 | 19 | 13 | ---- Aviation turbine fuel (jet fuel) having a flash point of 23oC or higher | 5 |
2710 | 19 | 14 | ---- Aviation turbine fuel (jet fuel) having a flash point of less than 23oC | 5 |
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 greases | 5 |
2710 | 19 | 27 | ---- Hydraulic brake oil | 3 |
2710 | 19 | 28 | ---- Oil for transformer or circuit breakers | 5 |
2710 | 19 | 31 | ---- High speed diesel fuel | 0 |
2710 | 19 | 32 | ---- Other diesel fuel | 0 |
2710 | 19 | 33 | ---- Other fuel oil | 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 March 18, 2005.
| FOR THE MINISTER OF FINANCE |
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