- Effective:
Effective
- Effective Date:
06/03/2000
THE MINISTRY OF FINANCE
DECISION No. 33/2000/QD-BTC OF MARCH 6, 2000 AMENDING THE IMPORT TAX RATES FOR 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 apparatus of the Ministry of Finance;
Pursuant to the tax rate bracket stipulated in the Import Tariff according to the List of taxable commodity groups, issued 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 Law No. 04/1998/QH10 of May 20, 1998 on Export Tax and Import Tax;
In implementation of the Prime Minister�s instructions in Official Dispatch No. 204/CP-KTTH of March 2, 2000 adjusting the price of and tax for petrol and oil;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend the preferential import tax rates for a number of commodity items under Heading No. 2710 specified in the Finance Minister�s Decision No. 12/2000/QD-BTC of February 3, 2000 into the new ones as follows:
Code number | Description | Tax rate (%) |
Heading | Subheading | | |
2710 2710 2710 2710 2710 2710 2710 2710 2710 2710 2710 | 00 00 00 00 00 00 00 00 00 00 | 11 12 19 20 30 40 50 60 70 90 | Petroleum oils and oils obtained from bituminous minerals, except for crude; preparations not elsewhere specified or included, containing 70% or more of petroleum oils or of oils
obtained from bituminous minerals, these oils being the basic constituents of such preparations. - Types of gasoline: -- Aircraft gasoline -- Solvent gasoline -- Others - Diesel oil - Fuel oil - Fuel for aircraft (TC1, ZA1,�) - Common kerosene - Naptha, Refomate and other preparations for mixing petrol - Condensate and similar preparation - Others | 15 10 15 0 0 25 0 15 0 10 |
Article 2.- This Decision takes effect and applies to all import goods declarations already submitted to the custom authorities as from March 10, 2000. The earlier stipulations which are contrary to this Decision are all now annulled.
For the Minister of Finance
Vice Minister
PHAM VAN TRONG
|
Deputy Minister |
(Signed) |
| |
Pham Van Trong |