Phú Thọ

Published Time

Promulgator

Type of Document

Effective: Expired
Effective Date: 02/12/2002
Expiry Date: 01/09/2003

THE MINISTRY OF FINANCE

Number: 145/2002/QĐ-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Ha Noi , December 02, 2002

DECISION No
DECISION No. 145/2002/QD-BTC OF DECEMBER 2, 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. 86/2002/ND-CP of November 5, 2002 prescribing the functions, tasks, powers and organizational structures 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. 141/2002/QD-BTC of November 14, 2002 into new ones as follows:

Code number			Description of commodity groups/items	Tax rate (%)
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 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, under 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	10
2710	19	12	- - - - Other kerosene, including vaporized oils	10
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	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 December 2, 2002. All previous stipulations contrary to this Decision are hereby annulled.

For the Minister of Finance
Vice Minister
TRUONG CHI TRUNG


Bộ trưởng
(Signed)

Truong Chi Trung