DECISION

ON ADJUSTMENTS TO IMPORT TARIFF APPLICABLE TO CERTAIN TYPES OF GOODS OF HEADING 2709 AND 2710 OF THE INCENTIVE IMPORT TARIFF

MINISTER OF FINANCE

Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government Providing the Functions, Duties and Powers and Structural Organization of Ministries, and Ministerial Agency;
Pursuant to Decree No.178/CP dated October 28, 1994 of the Government on Duties, Powers and Structural Organization of the Ministry of Finance;
Pursuant to the taxable frame provided in the import tariff applicable for taxable goods issued in conjunction with Resolution No. 63/NQ-UBTVQH 10 dated October 10, 2004 of the Standing Committee of the X Session of the National Assembly.
Pursuant to Article 1 Decree 94/198/ND-CP dated November 17, 1998 of the Government Providing Detailed Guidelines for the Implementation of Law on Amendments to and Supplement of a Number of Articles of Law on Import, Export Tax No. 04/1998/QH10 dated May 20, 1998;
Basing upon the recommendation of the Chief of Tax Agency;

DECIDE

Article 1: To amend the incentive import tax rates of certain

Code

Description

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...

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Heading

Group

1

2

3

4

5

2709

...

...

...

Petroleum and kinds of oil originated from mineral included coarse bitumen

2709

00

10

- Coarse petroleum (petroleum)

15

2709

00

...

...

...

- Condensate

0

2709

00

90

- Others

15

2710

...

...

...

Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil.

- Petroleum and kinds of oil originated from bituminous mineral, not include coarse bitumen; products which are not prescribed or provided in other field and are included of 70% or more of petroleum or other kinds of oils originated from bituminous mineral, this types of oil must be the major substances of such products, waste oil:

2710

11

...

...

...

-- light oil and its related products

2710

11

11

--- leaded gasoline, high class

10

2710

11

...

...

...

--- unleaded gasoline, high class

10

2710

11

13

--- Leaded gasoline, normal

10

2710

11

...

...

...

--- Unleaded gasoline, normal

10

2710

11

15

--- other type of gasoline, leaded

10

2710

11

...

...

...

--- other type of gasoline, unleaded

10

2710

11

17

--- gasoline for aircraft

15

2710

11

...

...

...

--- Solvent white spirit

10

2710

11

22

--- Solvent which included aromatic substance less than 1%

10

2710

11

...

...

...

--- Other solvent

10

2710

11

24

--- Naphtha, Reformat and other product used for gasoline production

10

2710

11

...

...

...

--- other light oil

30

2710

11

29

--- other

30

2710

19

...

...

...

-- other:

--- Medium oil (medium boiling point) and its related products:

2710

19

...

...

...

---- lightning kerosene

15

2710

19

12

---- other types o kerosene, including evaporate kerosene

15

2710

19

...

...

...

---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire of 23⁰ or more

20

2710

19

14

---- Fuel or turbine machine used for aircraft (jet fuel) that are of a heat of flashing fire less than 23⁰

20

2710

19

...

...

...

---- straight circuit paraffin

10

2710

19

19

---- Other medium kerosene and its related product

10

...

...

...

--- Other:

2710

19

21

---- Pure oil used for lubricant production

10

2710

19

22

...

...

...

5

2710

19

23

---- Other lubricant

20

2710

19

24

...

...

...

10

2710

19

25

---- Oil used in hydraulic brake (braking oil)

3

2710

19

26

...

...

...

10

2710

19

27

---- Diesel used for high speed machine

10

2710

19

28

...

...

...

10

2710

19

29

---- Other burning fuel

0

2710

19

30

...

...

...

10

- Waste oil

2710

91

00

...

...

...

20

2710

99

00

-- Other

20

Article 2. This Decision shall take its effect and be applicable to customs declarations submitted as from July 21, 2003. On provisions that are in conflict with this decision shall be revoked.

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