Decision No. 88/2008/QD-BTC dated October 22, 2008 of the Ministry of Finance amending preferential import duty applicable to jet fuel on the preferential import tariff list

DECISION

AMENDING PREFERENTIAL IMPORT DUTY APPLICABLE TO JET FUEL ON THE PREFERENTIAL IMPORT TARIFF LIST

THE MINISTER OF FINANCE

Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295-2007-NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Export Tariff List and the Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149-2005-ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77-2003-ND-CP of the Government dated 1 July 2003 on the functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;

DECIDES:

Article 1.- To amend the preferential import duty rate for aviation jet turbine fuel (jet fuel) in Groups 2710.19.13.00 and Group 2710.19.14.00 [in the Preferential Import Tariff List] stipulated in Decision 76-2008-QD-BTC of the Minister of Finance dated 11 September 2007 to five (5%) per cent, which rate shall apply to all import goods' customs declarations registered with the customs office as from 2 November 2008.

Article 2.- This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.