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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.
04/2007/QD-BTC
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Hanoi,
January 09, 2007
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DECISION
PROMULGATING
THE IMPORT DUTY RATES FOR A NUMBER OF COMMODITIES OF HEADING 2710 IN THE
PREFERENTIAL IMPORT TABLE OF RATES
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law
No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee’s Resolution No.
977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Table of
rates according to the List of dutiable commodity groups and the duty rate
bracket of each commodity group, and the Preferential Import Table of rates
according to the List of dutiable commodity groups and the preferential duty
rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002,
defining the functions, obligations and competence and organizational
structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, obligations, competence and organizational structure of the
Finance Ministry;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005,
detailing the implementation of the Law on Import Duty and Export Duty;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate
preferential import duty rates for a number of commodities of heading 2710 in
the Preferential Import Table of rates according to enclosed list.
Article 2.- This Decision
takes effect 15 days after its publication in “CONG BAO” and applies to all
import customs declarations registered with customs offices as from January 10,
2007.
To annul the Finance Minister's
Decision No. 70/2006/QD-BTC of December 11, 2006, promulgating import duty
rates for a number of commodities of heading 2710 in the Preferential Import Table
of rates.
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FOR THE
FINANCE MINISTRY
VICE MINISTER
Truong Chi Trung
REVISED LIST
OF
THE PREFERENTIAL DUTY RATES FOR COMMODITIES OF HEADING 2710
(Issued together with the Finance Minister’s Decision No. 04/2007/QD-BTC of
January 9, 2007)
Code
Description
Tax
rate (%)
2710
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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 obtaining
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:
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2710
11
-- Light oils and preparations:
2710
11
11
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--- Motor spirit, premium
leaded
15
2710
11
12
00
--- Motor spirit, premium
unleaded
15
2710
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13
00
--- Motor spirit, regular
leaded
15
2710
11
14
00
--- Motor spirit, regular
unleaded
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2710
11
15
00
--- Other motor spirit, leaded
15
2710
11
16
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--- Other motor spirit,
unleaded
15
2710
11
17
00
--- Aviation spirit
15
2710
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18
00
--- Tetrapropylene
15
2710
11
21
00
--- White spirit
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2710
11
22
00
--- Low aromatic solvents
containing by weight less than 1% aromatic content
15
2710
11
23
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--- Other solvent spirits
15
2710
11
24
00
--- Naphtha, reformate or
preparations for preparing spirits
15
2710
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25
00
--- Other light oil
15
2710
11
29
00
--- Other
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2710
19
-- Others:
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--- Medium oils (having medium
boiling degree) and preparations:
2710
19
11
00
---- Lamp kerosene
0
2710
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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 230C
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2710
19
14
00
---- Aviation turbine fuel
(jet fuel) having a flash point of less than 230C
15
2710
19
15
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---- Normal paraffin
15
2710
19
19
00
---- Other medium oils and
preparations
15
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--- Other:
2710
19
21
00
---- Topped crudes
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2710
19
22
00
---- Carbon black feedstock
oil
5
2710
19
23
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---- Lubricating oil basestock
5
2710
19
24
00
---- Lubricating oil for
aircraft engines
5
2710
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25
00
---- Other lubricating oil
10
2710
19
26
00
---- Lubricating greases
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2710
19
27
00
---- Hydraulic brake fluid
3
2710
19
28
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---- Oil for transformers or
circuit breakers
5
2710
19
31
00
---- High speed diesel fuel
0
2710
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32
00
---- Other diesel fuel
0
2710
19
33
00
---- Other fuel oils
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2710
19
39
00
---- Other
5
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- Waste oils:
2710
91
00
00
-- Containing polychlorinated
biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polychlorinated
biphenyls (PBBs)
20
2710
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00
00
-- Other
20