Để sử dụng toàn bộ tiện ích nâng cao của Hệ Thống Pháp Luật vui lòng lựa chọn và đăng ký gói cước.
Nếu bạn là thành viên. Vui lòng ĐĂNG NHẬP để tiếp tục.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No.162/2002/QD/BTC | Hanoi, December , 26 2002 |
DECISION
AMENDING NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADINGS 2709 AND 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government's Decree No.86/2002/ND-CP dated November 05, 2002 on 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 dated October 10, 1998 of the Xth National Assembly Standing Committee;
Pursuant to Article 1 of the Government's Decree No.94/1998/ND-CP dated 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;
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 of Headings 2709 and 2710 specified in the Finance Minister�s Decision No.135/2002/QD/BTC dated November 4, 2002 and Decision No.145/2002/QD/BTC dated December 2, 2002 into new ones as follows:
Codes
Description of commodity groups and items
...
...
...
Headings
Sub-headings
1
2
3
4
5
2709
...
...
...
Petroleum oils and oils obtained from bituminous minerals, crude
2709
00
10
- Crude
15
2709
00
...
...
...
- Condensate
0
2709
00
90
- Other
15
2710
...
...
...
Petroleum oils and oils obtained from bituminous minerals, excluding 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 are the basic constituents of the preparations
Petroleum oils and oils obtained from bituminous minerals, excluding 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 are the basic constituents of the preparations:
2710
...
...
...
--Light oils and preparations:
2710
11
11
---Lead petrol for engines, of high grade
20
2710
11
...
...
...
---Non-lead petrol for engines, of high grade
20
2710
11
13
--- Lead petrol for engines, of common type
20
2710
11
...
...
...
--- Non-lead petrol for engines, of common type
20
2710
11
15
--- Other lead petrol for engines
20
2710
11
...
...
...
--- Other non- lead petrol for engines
20
2710
11
17
---Aircraft gasoline
15
2710
11
...
...
...
--- White sprit
10
2710
11
22
---Solvent petrol with low-content aroma, of less than 1%
10
2710
11
...
...
...
---Other solvent petrol
10
2710
11
24
--- Naptha, Reformate and other preparations for making petrol
20
2710
11
...
...
...
---Other light oils
20
2710
11
29
--- Other
20
2710
19
...
...
...
-- Other:
--- Medium oils and preparations:
2710
19
...
...
...
---- Common kerosene
0
2710
19
12
---- Other kerosene, including vaporized oils
0
2710
19
...
...
...
---- Fight fuel, igniting at 23 o C or higher
25
2710
19
14
---- Fight fuel, igniting at less than 23 o C
25
2710
19
...
...
...
---- Straight-circuit paraffin
10
2710
19
19
---- Other medium oils and preparations
10
...
...
...
--- Other:
2710
19
21
---- Original oils for making lubricants
10
2710
19
...
...
...
----- Lubricating oils used for aircraft engines
5
2710
19
23
----- Other lubricating oils
20
2710
19
...
...
...
---- Grease
10
2710
19
25
---- Oil used in hydraulic arresters
3
2710
19
...
...
...
---- Transformer oil and oil for electric circuit breakers
10
2710
19
27
---- Diesel fuel for high-speed engines
0
2710
19
...
...
...
---- Other diesel fuel
0
2710
19
29
---- Other fuel oils
0
2710
19
...
...
...
---- Other
10
2710
90
00
- Other
10
...
...
...
- Waste oils:
2710
91
30
--- Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybrominated biphenyl (PBBs)
20
2710
99
...
...
...
-- Other
20
Article 2: This Decision takes effect and applies to all import goods declarations already submitted to the customs offices as from December 27, 2002. The previous stipulations, which are contrary to this Decision, are all hereby annulled.
P.P. THE MINISTER OF FINANCE
VICE MINISTER
Vu Van Ninh
- 1Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2Decision No. 61/1999/QD-BTC of June 03, 1999, amending the tax rates of a number of commodity items under heading No. 2710 in the preferential import tariff
Decision No.162/2002/QD/BTC, amending names and tax rates of a number of commodity items of headings 2709 and 2710 in the preferential import tariff, promulgated by the Ministry of Finance
- Số hiệu: 162/2002/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 26/12/2002
- Nơi ban hành: Bộ Tài chính
- Người ký: Vũ Văn Ninh
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra