DECISION

ON AMENDING, SUPPLEMENTING NAMES AND TAX RATES OF COMMODITY ITEMS OF HEADING No.2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No.15/CP dated March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government Government’s Decree No.178/CP dated October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket specified in the Import Tariff for the list of taxable commodity groups, promulgated together with Resolution No.63/NQ-UBTVQH10 dated October 10, 1998 of the X^th National Assembly Standing Committee;
Pursuant to Article 1 of the Government’s Decree No.94/1998/ND-CP dated November 17, 1998, which details the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No.04/1998/QH10 dated May 20, 1998;
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 Heading No.2710 specified in the Finance Minister’s Decision No.72/2001/QD/BTC dated July 30, 2001, into new ones as follows:

Heading

Code number

...

...

...

Tax rate (%)

Subheading

1

2

3

4

5

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

- Gasoline of all kinds:

2710

00

...

...

...

-- Aircraft gasoline

15

2710

00

12

-- Solvent gasoline

10

2710

00

...

...

...

-- Gasoline of other kinds

60

2710

00

20

- Diesel

10

2710

00

...

...

...

- Fuel oil

0

2710

00

40

- jet fuel (TC1, ZA1...)

25

2710

00

...

...

...

- Kerosene of common type

10

2710

00

60

- Naphtha, Reformate and other preparations for mixing gasoline

60

2710

00

...

...

...

- Condensate and similar preparations

25

2710

00

90

- Other

10

Article 2.- This Decision takes effect and applies to import goods declarations already submitted to the customs offices from August 10, 2001. The previous stipulations, which are contrary to this Decision, are now all annulled.

...

...

...

FOR THE MINISTER OF FINANCE
VICE MINISTER




Vu Van Ninh