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THE
MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF
VIET NAM
Independence
- Freedom - Happiness
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No:
64/2003/QD-BTC
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Hanoi,
May 5, 2003
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DECISION
MAY AMENDING THE
IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADINGS
THE MINISTER OF FINANCE
Pursuant to the Governments Decree No.
86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and
organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Governments Decree No. 178/CP of October 28, 1994 on the tasks,
powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate brackets prescribed in the Import Tariff according to
the list of taxable commodity groups, promulgated together with Resolution No.
63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing
Committee;
Pursuant to Article 1 of the Governments Decree No. 94/1998/ND-CP of November
17, 1998 detailing the implementation of the Law Amending and Supplementing a
Number of Articles of May 20, 1998 Law No. 04/1998/QH10 on Import Tax and
Export Tax;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend the
preferential import tax rates of a number of commodity items under Headings No.
2709 and 2710 prescribed in the Finance Ministers Decision No. 162/2002/QD-BTC
of December 26, 2002 and Decision No. 46/2003/QD-BTC of April 9, 2003 into new
ones as follows:
Code number
Description
of commodity groups/items
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Heading
Subheading
2709
Petroleum oils and oils obtained from
bituminous minerals, crude
...
...
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00
10
Crude (Petroleum) oils
15
2709
00
20
- Condensate
5
...
...
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00
90
- Other
15
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, excluding waste oils:
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2710
11
- - Light oils and preparations:
2710
11
11
- - - Lead petrol for engines, of high-grade
type
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...
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2710
11
12
- - -Non-lead petrol for engines, of
high-grade type
30
2710
11
13
- - - Lead petrol for engines, of common type
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2710
11
14
- - - Non-lead petrol for engines, of common
type
30
2710
11
15
- - - Other lead petrol for engines
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...
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2710
11
16
- - - Other non-lead petrol for engines
30
2710
11
17
- - - Aircraft gasoline
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...
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2710
11
21
- - - White spirit
10
2710
11
22
- - - Solvent petrol with a low content of
aroma, under 1%
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2710
11
23
- - - Other solvent petrol
10
2710
11
24
- - - Naptha, reformate and other preparations
for preparing petrol
...
...
...
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2710
11
25
- - - Other light oils
30
2710
11
29
- - - Other
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2710
19
- - Other:
- - - Medium oils (with average boiling range)
and preparations:
2710
19
11
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...
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15
2710
19
12
- - - - Other kerosene, including vaporized
oils
15
2710
19
13
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20
2710
19
14
- - - - Jet fuel, with a flash point at under
230C
20
2710
19
15
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10
2710
19
19
- - - - Other medium oils and preparations
- - - Other:
10
2710
19
...
...
...
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- - - - Original oil for preparing lubricants
10
2710
19
22
- - - - Lubricating oils used for aircraft
engines
5
2710
19
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- - - - Other lubricating oils
20
2710
19
24
- - - - Lubricating grease
10
2710
19
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- - - - Oil used in hydraulic arresters (brake
oil)
3
2710
19
26
- - - - Transformer oil or oil for circuit
breakers
10
2710
19
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- - - - Diesel fuel for high-speed engines
10
2710
19
28
- - - - Other diesel fuel
10
2710
19
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- - - - Other fuel oil
5
2710
19
30
- - - - Other
- Waste oils:
10
2710
...
...
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00
- - Containing polychlorinated biphenyl
(PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs)
20
2710
99
00
- - Other
20
Article 2.- This Decision takes
implementation effect and applies to the import goods declarations already
submitted to the customs offices as from May 6, 2003. All previous stipulations
contrary to this Decision are hereby annulled.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung