Decision No. 95/2003/QD-BTC dated July 18, 2003 of the Ministry of Finance on adjustments to import tariff applicable to certain types of goods of heading 2709 and 2710 of the incentive import tariff

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 95/2003/QD/BTC

Ha Noi, July 18, 2003

Code

Description

Tax Rates

Heading

Group

1

2

3

4

5

2709

Petroleum and kinds of oil originated from mineral included coarse bitumen

2709

00

10

- Coarse petroleum (petroleum)

15

2709

00

20

- Condensate

0

2709

00

90

- Others

15

2710

Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil.

- Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil:

2710

11

-- light oil and its related products

2710

11

11

--- leaded gasoline, high class

10

2710

11

12

--- unleaded gasoline, high class

10

2710

11

13

--- Leaded gasoline, normal

10

2710

11

14

--- Unleaded gasoline, normal

10

2710

11

15

--- other type of gasoline, leaded

10

2710

11

16

--- other type of gasoline, unleaded

10

2710

11

17

--- gasoline for aircraft

15

2710

11

21

--- Solvent white spirit

10

2710

11

22

--- Solvent which included aromatic substance less than 1%

10

2710

11

23

--- Other solvent

10

2710

11

24

--- Naphtha, Reformat and other product used for gasoline production

10

2710

11

25

--- other light oil

30

2710

11

29

--- other

30

2710

19

-- other:

--- Medium oil (medium boiling point) and its related products:

2710

19

11

---- lightning kerosene

15

2710

19

12

---- other types o kerosene, including evaporate kerosene

15

2710

19

13

---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire of 23⁰ or more

20

2710

19

14

---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire less than 23⁰

20

2710

19

15

---- straight circuit paraffin

10

2710

19

19

---- Other medium kerosene and its related product

10

--- Other:

2710

19

21

---- Pure oil used for lubricant production

10

2710

19

22

---- Lubricant used for aircraft machine

5

2710

19

23

---- Other lubricant

20

2710

19

24

---- Grease

10

2710

19

25

---- Oil used in hydraulic brake (braking oil)

3

2710

19

26

---- Transformer oil or oil used for switch

10

2710

19

27

---- Diesel used for high speed machine

10

2710

19

28

---- Other types of diesel

10

2710

19

29

---- Other burning fuel

0

2710

19

30

---- Other

10

- Waste oil

2710

91

00

-- Included with polyclonic biphenyl (PCBs) polyclonic terphenyl (PCTs) or polybromized Biphenyl (PBBs)

20

2710

99

00

-- Other

20

ON BEHALF OF THE MINISTER OF FINANCE
DEPUTY MINISTER




Truong Chi Trung