Quyết định 86/2005/QD-BTC
Quyết định số 86/2005/QD-BTC DECISION On amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the Preferential Import Tariffs (&lt;font color="red"&gt;Content Attached&lt;/font&gt;)
Tình trạng: Còn hiệu lực

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 86/2005/QD-BTC

	

Hanoi, dated 30 November 2005

 DECISION

ON AMENDMENT OF THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFFS

THE MINISTER OF FINANCE

Pursuant to Decree 86/2002/ND-CP of the Government dated 5 November 2002 regulating the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant the import tariffs on the basis of the List of groups of goods subject to Import Duties issued with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 as amended by the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003;

Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20  May 1998;

At the request of the Director of Tax Policy Department;

DECIDES:

Article 1. To amend the preferential rates of import duty applicable to a number of goods under Heading 2710 stipulated in the Decision No. 78/2008/QD-BTC dated 7 November 2005 of the Finance Minister as follows:

Heading

	

Description

	

Tax Rate (%)




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 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:

	

 




2710

	

11

	

 

	

- - Light oils and preparations:  

	

 




2710

	

11

	

11

	

- - - Motor spirit, premium leaded

	

10




2710

	

11

	

12

	

- - - Motor spirit, premium unleaded

	

10




2710

	

11

	

13

	

- - - Motor spirit, regular leaded

	

10




2710

	

11

	

14

	

- - - Motor spirit, regular unleaded

	

10




2710

	

11

	

15

	

- - - Other motor spirit, leaded

	

10




2710

	

11

	

16

	

- - - Other motor spirit, unleaded

	

10




2710

	

11

	

17

	

- - - Aviation spirit

	

10




2710

	

11

	

18

	

- - - Tetrapropylene

	

10




2710

	

11

	

21

	

- - - White spirit

	

10




2710

	

11

	

22

	

- - - Low aromatic solvents containing by weight less than 1% aromatic content

	

10




2710

	

11

	

23

	

- - - Other solvent spirits

	

10




2710

	

11

	

24

	

- - - Naphtha, reformate or preparations for preparing spirits 

	

10




2710

	

11

	

25

	

- - - Other light oil 

	

10




2710

	

11

	

29

	

- - - Other

	

10




2710

	

19

	

 

	

- - Other:

	

 




 

	

 

	

 

	

- - - Medium oils and preparations:

	

 




2710

	

19

	

11

	

- - - - Lamp kerosene

	

0




2710

	

19

	

12

	

- - - - Other kerosene, including vaporising oil 

	

0




2710

	

19

	

13

	

- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 23oC

	

10




2710

	

19

	

14

	

- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC

	

10




2710

	

19

	

15

	

- - - - Normal paraffin

	

5




2710

	

19

	

19

	

- - - - Other medium oils and preparations

	

5




 

	

 

	

 

	

- - - Other:

	

 




2710

	

19

	

21

	

- - - - Topped crudes

	

5




2710

	

19

	

22

	

- - - - Carbon black feedstock oil

	

5




2710

	

19

	

23

	

- - - - Lubricating oil basestock

	

5




2710

	

19

	

24

	

- - - - Lubricating oils for aircraft engines

	

5




2710

	

19

	

25

	

- - - - Other lubricating oil

	

10




2710

	

19

	

26

	

- - - - Lubricating greases

	

5




2710

	

19

	

27

	

- - - - Hydraulic brake fluid

	

3




2710

	

19

	

28

	

- - - - Oil for transformer or circuit breakers

	

5




2710

	

19

	

31

	

- - - - High speed diesel fuel 

	

0




2710

	

19

	

32

	

- - - - Other diesel fuel

	

0




2710

	

19

	

33

	

- - - - Other fuel oils

	

0




2710

	

19

	

39

	

- - - - Other

	

5




 

	

 

	

 

	

- Waste oils:

	

 




2710

	

91

	

00

	

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

	

20




2710

	

99

	

00

	

- - Other

	

20

Article 2. This Decision shall take effects 15 days from the date of its publication on the official Gazette and shall be applicable to declarations of imported goods registered with the Customs Offices as from 2 December 2005./.

  

	

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
(Signed and Stamped)
Truong Chi Trung