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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:
27/2003/QD-BTC
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Hanoi, March 13, 2003
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DECISION
AMENDING IMPORT TAX RATES OF A NUMBER OF
COMMODITY ITEMS UNDER HEADING NO. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No.
86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and
organizational structure 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 specified 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 Government’s Decree No. 94/1998/ND-CP of November
17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998
Amending and Supplementing a Number of Articles of the Law 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 under Heading No. 2710 specified in Decision No.
20/2003/QD-BTC of February 17, 2003 of the Finance Minister into the following
new ones:
Code
Description
of commodity groups and items
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Heading
Sub-heading
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 oils
obtained from bituminous minerals, with 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, with these oils being the basic
constituents of the preparations, excluding waste oils:
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2710
11
11
- - Light oils and preparations:
2710
11
- - - Lead engine petrol, of high-class
category
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2710
11
12
- - - Non-lead engine petrol, of high-class
category
0
2710
11
13
- - - Lead engine petrol, of common category
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2710
11
14
- - - Non-lead engine petrol, of common
category
0
2710
11
15
- - - Other engine petrol, lead
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2710
11
16
- - - Other engine petrol, non-lead
2710
11
17
- - - Airplane petrol
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2710
11
21
- - - White spirit
10
2710
11
22
- - - Solvent with low content of aroma (under
1%)
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2710
11
23
- - - Other solvents
10
2710
11
24
- - - Naphtha, reformate and other
preparations for mixing petrol
...
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2710
11
25
- - - Other light oils
0
2710
11
29
- - - Other
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2710
19
- - Other:
- - - Medium oils (with medium boiling
temperature range) and preparations:
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2710
19
11
- - - - Kerosene
0
2710
19
12
- - - - Other kerosene including vaporizing
oil
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2710
19
13
- - - - Fuel of turbine engines for aviation
use (jet fuel) with a flashing point of 23oC or higher
20
2710
19
14
- - - - Fuel of turbine engines for aviation
use (jet fuel) with a flashing point of under 23oC
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2710
19
15
- - - - Straight-circuit paraffin
10
2710
19
19
- - - - Other medium oils and preparations
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2710
19
- - - Other:
2710
19
21
- - - - Original oils for making lubricants
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2710
19
22
- - - - Lubricating oils for airplane engines
5
2710
19
- - - - Other lubricating oils
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2710
19
- - - - Lubricating grease
10
2710
19
25
- - - - Oils used in hydraulic brakes (brake
oils)
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2710
19
26
- - - - Transformer oils or oils for circuit
breakers
10
2710
19
27
- - - - Diesel fuel used for high-speed
engines
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2710
19
28
- - - - Other diesel fuels
0
2710
19
29
- - - - Other combustible fuel
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2710
19
30
- - - - Other
10
- Waste oils:
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2710
91
00
- - Containing polychlorinated biphenyl
(PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs)
20
2710
99
00
- - Other
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Article 2.- This Decision takes effect and applies to import
goods declaration forms already submitted to the customs offices as from March
17, 2003. The previous stipulations, which are contrary to this Decision are
all hereby annulled.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Tran Van Ta