|
THE MINISTRY OF
FINANCE
---------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
|
|
No. 76/2008/QD-BTC
|
Hanoi, September 03rd,
2008
|
DECISION
ISSUING
IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS ON THE PREFERENTIAL IMPORT
TARIFF LIST
THE MINISTER OF FINANCE
Pursuant to the Law on Export
and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing
Committee dated 28 September 2007 promulgating both the Import and Export
Tariff List and the Preferential Import and Export Tariff List for groups of
taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on
implementation of the Law on Export and Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on
functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;
DECIDES:
Article 1.- To issue in
the List attached, the preferential import duty rates applicable to Group 2710
goods on the Preferential Import Tariff List, which rates shall apply to import
goods' customs declarations registered with the customs office as from 15
September 2008.
Article 2.- The following
are hereby repealed: Decisions of the Minister of Finance 39/2007/QD-BTC dated
30 May 2007 and 40/2007/QD-BTC dated 31 May 2007 issuing import duty rates
applicable to Group 2710 goods on the Preferential Import Tariff List.
Article 3.- This Decision
shall be of full force and effect fifteen (15) days after the date on which it
is published in the Official Gazette.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
FOR THE MINISTER
OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
LIST
OF
PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Decision 76/2008/QD-BTC of the Minister of Finance dated 11
September 2008)
Code
Description
Tax Rate
(%)
27.10
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
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, other than waste oils:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2710
11
- - Light oils and preparations:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- - - Motor spirit:
2710
11
11
00
- - - - Premium leaded
5
2710
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
12
00
- - - - Premium unleaded
5
2710
11
13
00
- - - - Regular leaded
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2710
11
14
00
- - - - Regular unleaded
5
2710
11
15
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- - - - Other, leaded
5
2710
11
16
00
- - - - Other,
unleaded
5
2710
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
20
00
- - - Aviation spirit
5
2710
11
30
00
- - - Tetrapropylene
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2710
11
40
00
- - - White spirit
5
2710
11
50
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- - - Low aromatic solvents containing by weight less than
1% aromatic
content
5
2710
11
60
00
- - - Other solvent spirits
5
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
11
70
00
- - -
Naphtha, reformate and
preparations for preparing spirits
5
2710
11
90
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5
2710
19
- - Other:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- - - Medium oils
and preparations:
2710
19
13
00
- - - - Aviation turbine
fuel (jet fuel) having a flash point of not less than 230C
0
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
19
14
00
- - - - Aviation turbine fuel (jet fuel)
having a flash point
of less than 230C
0
2710
19
16
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5
2710
19
19
00
- - - - Other
15
2710
19
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
- - - - Topped crudes
5
2710
19
30
00
- - - - Carbon black feedstock
5
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- - - Lubricating
oils and greases:
2710
19
41
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5
2710
19
42
00
- - - - Lubricating
oils for aircraft engines
5
2710
19
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
- - - - Other lubricating
oils
10
2710
19
44
00
- - - - Lubricating
greases
5
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
19
50
00
- - - Hydraulic brake fluid
3
2710
19
60
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5
- - - Fuel oils:
2710
19
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
- - - - High speed
diesel fuel
0
2710
19
72
00
- - - - Other diesel
fuel
0
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
19
79
00
- - - - Other fuel
oils
0
2710
19
90
00
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5
- Waste oils:
2710
91
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
00
- - Containing polychlorinated biphenyls
(PCBs), polychlorinated
terphenyls (PCTs)
or polybrominated biphenyls (PBBs)
20
2710
99
00
00
- - Other
20
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.