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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.
09/2007/QD-BTC
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Hanoi, March 06, 2007
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DECISION
ON PROMULGATING IMPORT TAX RATES OF A NUMBER
OF COMMODITY ITEMS UNDER HEADING NO. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant
to Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the
National Assembly Standing Committee promulgating the export tariff according
to the List of taxable commodity groups and tax rate bracket on each commodity
group, the preferential import tariff according to the List of taxable
commodity groups and preferential tax rate bracket on each commodity group;
Pursuant to Decree No.86/2002/ND-CP dated November 5, 2002 of the Government
defining the functions, tasks, powers and organizational structures of the
ministries and ministerial-level agencies;
Pursuant to Decree No.77/2003/ND-CP dated July 1, 2003 of the Government
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to Decree No.149/2005/ND-CP dated December 8, 2005 of the Government
detailing the implementation of the Law on Export Tax and Import Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.
To promulgate the preferential import tax rates
of a number of commodity items under Heading No.2710 in the Preferential Import
Tariff according to the List issued together.
Article 2.
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To annul Decision No. 04/2007/QD-BTC dated
January 9, 2007 of the Minister of Finance on promulgating import tax rates of
a number of commodity items under Heading No. 2710 in the Preferential Import
Tariff.
FOR THE
MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
LIST
OF AMENDED PREFERENTIAL IMPORT TAX RATES OF
COMMODITY ITEMS UNDER HEADING No. 2710
(Issued together with Decision No. 09/2007/QD-BTC dated March 6, 2007
of the Minister of Finance)
Codes
Description
of commodity groups and items
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2710
Petroleum oils and oils obtained from
bituminous minerals, excluding 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 are the basic constituents of
the preparations; waste oils
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- Petroleum oils and oils obtained from
bituminous minerals, excluding 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 are the basic constituents of
the preparations, excluding waste oils:
2710
11
--Light oils and preparations thereof:
2710
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11
00
---Lead engine petrol, high class
10
2710
11
12
00
---Non-lead engine petrol, high class
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2710
11
13
00
--- Lead engine petrol, ordinary class
10
2710
11
14
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--- Non-lead engine petrol, ordinary class
10
2710
11
15
00
---Other engine petrol, leaded
10
2710
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16
00
---Other engine petrol, non-leaded
10
2710
11
17
00
--- Aviation spirit
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2710
11
18
00
--- Tetrapropylene
10
2710
11
21
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--- White spirit
10
2710
11
22
00
--- Spirit containing by less than 1% aromatic
substances
10
2710
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23
00
---Other spirits
10
2710
11
24
00
--- Naptha, reformate and other preparations
for making petrol
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2710
11
25
00
--- Other light oils
10
2710
11
29
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--- Other
10
2710
19
-- Other:
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--- Medium oils (having a medium boiling
range) and preparations:
2710
19
11
00
---- Kerosene for lighting
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2710
19
12
00
---- Other kerosene, including volatile oils
0
2710
19
13
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----Fuels of turbine engines for aviation (jet
fuels) with a flash point of 23oC or higher
15
2710
19
14
00
----Fuels of turbine engines for aviation (jet
fuels) with a flash point of under 23oC
15
2710
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15
00
----Paraffin
15
2710
19
19
00
---- Other medium oils and preparations
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--- Other:
2710
19
21
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---- Crude oils with light constituents
separated
5
2710
19
22
00
---- Raw material oil for producing coal soot
5
2710
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23
00
---- Base oils for mixing lubricating oils
5
2710
19
24
00
----Lubricating oils for craft engines
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2710
19
25
00
----Other lubricating oils
10
2710
19
26
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---- Lubricating grease
5
2710
19
27
00
---- Oils used in hydraulic brakes (brake oil)
3
2710
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28
00
---- Transformer oil or oil used in circuit breakers
5
2710
19
31
00
---- Diesel fuel for high-speed engines
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2710
19
32
00
---- Other diesel fuels
0
2710
19
33
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---- Other combustion fuels
10
2710
19
39
00
---- Other
5
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- Waste oils:
2710
91
00
00
-- Containing polychlorinated biphenyl (PCBs),
polychlorinated terphenyl (PCTs) or polybrominated biphenyl (PBBs)
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2710
99
00
00
- Other
20