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| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 141/2002/QD-BTC | Hanoi, November 14, 2002 |
DECISION
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
...
...
...
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:
...
...
...
11
11
- - - Lead petrol for engines, of high-grade type
30
2710
11
12
- - -Non-lead petrol for engines, of high-grade type
30
...
...
...
11
13
- - - Lead petrol for engines, of common type
30
2710
11
14
- - - Non-lead petrol for engines, of common type
30
...
...
...
11
15
- - - Other lead petrol for engines
30
2710
11
16
- - - Other non-lead petrol for engines
30
...
...
...
11
17
- - - Aircraft gasoline
15
2710
11
21
- - - White spirit
10
...
...
...
11
22
- - - Solvent petrol with a low content of aroma less than 1%
10
2710
11
23
- - - Other solvent petrol
10
...
...
...
11
24
- - - Naptha, Reformate and other preparations for preparing petrol
30
2710
11
25
- - - Other light oils
30
...
...
...
11
29
- - - Other
30
2710
19
- - Other:
...
...
...
- - - Medium oils and preparations:
2710
19
11
- - - - Common kerosene
15
...
...
...
19
12
- - - - Other kerosene, including vaporized oils
15
2710
19
13
- - - - Flight fuel, igniting at 230C or higher
25
...
...
...
19
14
- - - - Flight fuel, igniting at under 230C
25
2710
19
15
- - - - Straight-circuit paraffin
10
...
...
...
19
19
- - - - Other medium oils and preparations
10
- - - Other:
...
...
...
19
21
- - - - Original oil for preparing lubricants
10
2710
19
22
- - - - Lubricating oils used for aircraft engines
5
...
...
...
19
23
- - - - Other lubricating oils
20
2710
19
24
- - - - Grease
10
...
...
...
19
25
- - - - Oil used in hydraulic arresters
3
2710
19
26
- - - - Transformer oil and oil for electric circuit breakers
10
...
...
...
19
27
- - - - Diesel fuel for high-speed engines
5
2710
19
28
- - - - Other diesel fuel
5
...
...
...
19
29
- - - - Other fuel oil
10
2710
19
30
- - - - Other
10
...
...
...
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
- 1Decision No. 11/2005/QD-BTC, amending the import duty rates of a number of commodity items under heading no. 2710 in the Preferential Import Tariffm promulgated by the Ministry of Finance.
- 2Decision No. 48/2004/QD-BTC, amending import tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff, promulgated by the Ministry of Finance
- 3Decision 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
Decision 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
- Số hiệu: 141/2002/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 14/11/2002
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra