VietnameseDecision No. 45/2006/QD-BTC dated August 31, 2006 of the Ministry of Finance on promulgation of the preferential rates of import duty applicable to a number of goods under heading 2710 in the preferential import tariffs
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Decision No. 45/2006/QD-BTC dated August 31, 2006 of the Ministry of Finance on promulgation of the preferential rates of import duty applicable to a number of goods under heading 2710 in the preferential import tariffs
| Issuing body: | Ministry of Finance | Effective date: | Updating |
| Official number: | 45/2006/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: | 31/08/2006 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Customs , Export - Import , Policy , Tax - Fee - Charge |
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MINISTRY OF FINANCE No: 45/2006/QD-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence Freedom – Happiness Hanoi, August 31th, 2006 |
DECISION
ON PROMULGATION OF THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Taxes No. 45/2005/QH11 dated 14 June 2005;
Pursuant to the Resolution No. 977/2005/NQ-UBTVQH11 of the National Assemblys Standing Committee dated 13 December 2005 promulgating the Import Tariff according to the List of taxable commodity groups and their tax rate frames, Preferential Import Tariff according to the List of taxable commodity groups and their preferential tax rate frames;
Pursuant to Decree 86/2002/ND-CP of the Government dated 5 November 2002 regulating the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decree 149/2005/ND-CP of the Government dated 8 December 2005 providing detail provisions for implementation of the Law on Export and Import Taxes;
At the request of the Director of Tax Policy Department;
DECIDES:
Article 1.To promulgate the preferential rates of import duty applicable to several goods of Heading 2710 in the Preferential Import Tariffs as attached List.
Article 2. The Decision shall take effects 15 days after its publication on the Cong Bao and apply to declarations of imported goods registered with the Customs Offices as from 05 September 2006 and replace the preferential rates of import duty applicable to several goods of Heading 2710 in the Preferential Import Tariffs issued in conjunction with the Decision No. 39/2006/QD-BTC of the Minister of Finance dated 28 July 2006.
To annul the Decision 23/2006/QD-BTC of the Ministry of Finance dated 05 April 2006 on amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the Preferential Import Tariffs./.
FOR THE MINISTER OF FINANCE DEPUTY MINISTER Truong Chi Trung |
LIST OF AMENDED PREFERENTIAL IMPORT TAX RATES APPLICABLE TO GOODS OF HEADING 2710.
(Promulgated together with Decision 45 /2006/QD-BTC of the Ministry of Finance dated 31 August 2006)
Heading | Goods 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 | 00 | - - - Motor spirit, premium leaded | 5 |
2710 | 11 | 12 | 00 | - - - Motor spirit, premium unleaded | 5 |
2710 | 11 | 13 | 00 | - - - Motor spirit, regular leaded | 5 |
2710 | 11 | 14 | 00 | - - - Motor spirit, regular unleaded | 5 |
2710 | 11 | 15 | 00 | - - - Other motor spirit, leaded | 5 |
2710 | 11 | 16 | 00 | - - - Other motor spirit, unleaded | 5 |
2710 | 11 | 17 | 00 | - - - Aviation spirit | 5 |
2710 | 11 | 18 | 00 | - - - Tetrapropylene | 5 |
2710 | 11 | 21 | 00 | - - - White spirit | 5 |
2710 | 11 | 22 | 00 | - - - Low aromatic solvents containing by weight less than 1% aromatic content | 5 |
2710 | 11 | 23 | 00 | - - - Other solvent spirits | 5 |
2710 | 11 | 24 | 00 | - - - Naphtha, reformate or preparations for preparing spirits | 5 |
2710 | 11 | 25 | 00 | - - - Other light oil | 5 |
2710 | 11 | 29 | 00 | - - - Other | 5 |
2710 | 19 | - - Other: | |||
- - - Medium oils and preparations: | |||||
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 23oC | 5 |
2710 | 19 | 14 | 00 | - - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC | 5 |
2710 | 19 | 15 | 00 | - - - - Normal paraffin | 5 |
2710 | 19 | 19 | 00 | - - - - Other medium oils and preparations | 5 |
- - - Other: | |||||
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 oils 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 transformer 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 | 0 |
2710 | 19 | 39 | 00 | - - - - Other | 5 |
- Waste oils: | |||||
2710 | 91 | 00 | 00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710 | 99 | 00 | 00 | - - Other | 20 |
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