Bản dịch văn bản 109/2002/QĐ-BTC
quyet-dinh-109-2002-qd-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2002-09-16

DECISION No DECISION No. 109/2002/QD-BTC OF SEPTEMBER 16, 2002 AMENDING THE 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. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities 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 of October 10, 1998 of the X th 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 the Law Amending and Supplementing a Number of Articles of May 20, 1998 Law No. 04/1998/H10 on Import Tax and Export 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 prescribed in the Finance Minister�s Decision No. 104/2002/QD-BTC of August 28, 2002 into new ones as follows: Code number Description of commodity groups/items Tax rate (%) Heading Subheading 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 - 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: 2710 11 - - Light oils and preparations: 2710 11 11 - - - Lead petrol for engines, of high-grade type 25 2710 11 12 - - -Non-lead petrol for engines, of high-grade type 25 2710 11 13 - - - Lead petrol for engines, of common type 25 2710 11 14 - - - Non-lead petrol for engines, of common type 25 2710 11 15 - - - Other lead petrol for engines 25 2710 11 16 - - - Other non-lead petrol for engines 25 2710 11 17 - - - Aircraft gasoline 15 2710 11 21 - - - White spirit 10 2710 11 22 - - - Solvent petrol with low-content aroma, of less than 1% 10 2710 11 23 - - - Other solvent petrol 10 2710 11 24 - - - Naptha, Reformate and other preparations for preparing petrol 25 2710 11 25 - - - Other light oils 25 2710 11 29 - - - Other 25 2710 19 - - Other: - - - Medium oils and preparations: 2710 19 11 - - - - Common kerosene 10 2710 19 12 - - - - Other kerosene, including vaporized oils 10 2710 19 13 - - - - Flight fuel, igniting at 23 0 C or higher 25 2710 19 14 - - - - Flight fuel, igniting at less than 23 0 C 25 2710 19 15 - - - - Straight-circuit paraffin 10 2710 19 19 - - - - Other medium oils and preparations 10 - - - Other: 2710 19 21 - - - - Original oil for preparing lubricants 10 2710 19 22 - - - - Lubricating oils used for aircraft engines 5 2710 19 23 - - - - Other lubricating oils 20 2710 19 24 - - - - Grease 10 2710 19 25 - - - - Oil used in hydraulic arresters 3 2710 19 26 - - - - Transformer oil and oil for electric circuit breakers 10 2710 19 27 - - - - Diesel fuel for high-speed engines 5 2710 19 28 - - - - Other diesel fuel 5 2710 19 29 - - - - Other fuel oil 0 2710 19 30 - - - - Other 10 2710 90 00 - Other 10 Article 2.- This Decision takes implementation effect and applies to the import goods declarations already submitted to the customs offices as from September 17, 2002. All the previous stipulations contrary to this Decision are hereby annulled. For the Minister of Finance Vice Minister TRUONG CHI TRUNG