DECISION NoDECISION No. 141/2002/QD-BTC OF NOVEMBER 14, 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 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 the Law Amending and Supplementing a Number of Articles of May 20, 1998 Law No. 04/1998/QH10 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. 135/2002/QD-BTC of November 4, 2002 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 | 30 |
2710 | 11 | 12 | - - -Non-lead petrol for engines, of high-grade type | 30 |
2710 | 11 | 13 | - - - Lead petrol for engines, of common type | 30 |
2710 | 11 | 14 | - - - Non-lead petrol for engines, of common type | 30 |
2710 | 11 | 15 | - - - Other lead petrol for engines | 30 |
2710 | 11 | 16 | - - - Other non-lead petrol for engines | 30 |
2710 | 11 | 17 | - - - Aircraft gasoline | 15 |
2710 | 11 | 21 | - - - White spirit | 10 |
2710 | 11 | 22 | - - - Solvent petrol with a low content of aroma less than 1% | 10 |
2710 | 11 | 23 | - - - Other solvent petrol | 10 |
2710 | 11 | 24 | - - - Naptha, Reformate and other preparations for preparing petrol | 30 |
2710 | 11 | 25 | - - - Other light oils | 30 |
2710 | 11 | 29 | - - - Other | 30 |
2710 | 19 | | - - Other: | |
| | | | - - - Medium oils and preparations: | |
2710 | 19 | 11 | - - - - Common kerosene | 15 |
2710 | 19 | 12 | - - - - Other kerosene, including vaporized oils | 15 |
2710 | 19 | 13 | - - - - Flight fuel, igniting at 230C or higher | 25 |
2710 | 19 | 14 | - - - - Flight fuel, igniting at under 230C | 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 | 10 |
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 November 16, 2002. All previous stipulations contrary to this Decision are hereby annulled.
For the Minister of Finance
Vice Minister
TRUONG CHI TRUNG