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THE
MINISTRY OF FINANCE
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SOCIALIST REPUBLIC
OF VIETNAM
Independence- Freedom- Happiness
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No.08/2003/QD/BTC
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Hanoi,
January 23, 2003
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DECISION
OF
THE MINISTER OF FINANCE AMENDING IMPORT TAX RATES OF A NUMBER OF COMMODITY
ITEMS OF HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government's
Decree No.86/2002/ND-CP dated November 05, 2002 on the functions, tasks, powers
and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government's 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 dated October 10, 1998 of the Xth National
Assembly Standing Committee;
Pursuant to Article 1 of the Government's Decree No.94/1998/ND-CP dated
November 17, 1998 detailing the implementation of the Law Amending and
Supplementing a Number of Articles of Law No.04/1998/QH10 of May 20, 1998 on
Export Tax and Import 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 of Heading 2710
specified in the Finance Ministers Decision No.162/2002/QD/BTC dated December
26, 2002 into new ones as follows:
Codes
Description
of commodity groups and items
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Headings
Sub-headings
1
2
3
4
5
2710
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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
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:
2710
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--Light oils and preparations:
2710
11
11
---Lead petrol for engines, of
high grade
10
2710
11
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---Non-lead petrol for
engines, of high grade
10
2710
11
13
--- Lead petrol for engines,
of common type
10
2710
11
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--- Non-lead petrol for
engines, of common type
10
2710
11
15
--- Other lead petrol for
engines
10
2710
11
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--- Other non- lead petrol for
engines
10
2710
11
17
---Aircraft gasoline
15
2710
11
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--- White sprit
10
2710
11
22
---Solvent petrol with
low-content aroma, of less than 1%
10
2710
11
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---Other solvent petrol
10
2710
11
24
--- Naptha, Reformate and
other preparations for making petrol
10
2710
11
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---Other light oils
10
2710
11
29
--- Other
10
2710
19
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-- Other:
--- Medium oils and
preparations:
2710
19
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---- Common kerosene
0
2710
19
12
---- Other kerosene, including
vaporized oils
0
2710
19
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---- Fight fuel, igniting at
23 o C or higher
25
2710
19
14
---- Fight fuel, igniting at
less than 23 o C
25
2710
19
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---- Straight-circuit paraffin
10
2710
19
19
---- Other medium oils and
preparations
10
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--- Other:
2710
19
21
---- Original oils for making
lubricants
10
2710
19
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----- Lubricating oils used
for aircraft engines
5
2710
19
23
----- Other lubricating oils
20
2710
19
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---- Grease
10
2710
19
25
---- Oil used in hydraulic
arresters
3
2710
19
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---- Transformer oil and oil
for electric circuit breakers
10
2710
19
27
---- Diesel fuel for
high-speed engines
0
2710
19
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---- Other diesel fuel
0
2710
19
29
---- Other fuel oils
0
2710
19
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---- Other
10
- Waste oils:
2710
91
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--- Containing polychlorinated
biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybrominated biphenyl
(PBBs)
20
2710
99
00
-- Other
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Article 2: This Decision
takes effect and applies to all import goods declarations already submitted to
the customs offices as from January 24, 2003. The previous stipulations, which
are contrary to this Decision, are all hereby annulled.
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P.P.
THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung