THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM
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No. 76/2008/QD-BTC | Hanoi, September 11th, 2008 |
DECISION
ISSUING IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Dutiesdated 14 June 2005;
PursuanttoResolution295/2007/NQ-UBTVQH12oftheNationalAssemblyStandingCommitteedated28 September2007promulgatingboththeImportandExportTariffListandthePreferentialImportandExport Tariff List forgroups of taxable goods and the tax rateframes applicable to each group in each List;
PursuanttoDecree149/2005/ND-CPoftheGovernmentdated15December2005onimplementationof the Law on Export and Import Duties;
PursuanttoDecree77/2003/ND-CPoftheGovernmentdated1July2003onfunctions,duties,powersand organizational structure of the Ministry of Finance;
Havingconsidered the proposal of theDirector of the Tax Policy Department;
DECIDES:
Article 1
To issue in the List attached, the preferential import duty rates applicable to Group 2710 goods on the PreferentialImportTariffList,which rates shall apply to import goods' customs declarations registered with the customs office as from 15 September 2008.
Article 2
The following are hereby repealed: Decisions of the Minister of Finance 39-2007-QD-BTC dated 30 May 2007 and 40-2007-QD-BTC dated 31 May 2007 issuing import duty rates applicable to Group 2710 goods on the Preferential Import Tariff List.
Article 3
This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.
| FOR THE MINISTER OF FINANCE |
LIST
OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issuedwith Decision 76-2008-QD-BTC of the Minister of Finance dated 11 September 2008)
Code | Code | Code | Code | Description | Tax Rate (%) | ||||
27.10 |
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| 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; waste oils. |
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| - Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, other than waste oils: |
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2710 | 11 |
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| - - Light oils and preparations: |
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| - - - Motor spirit: |
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2710 | 11 | 11 | 00 | - - - - Premium leaded | 5 |
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2710 | 11 | 12 | 00 | - - - - Premium unleaded | 5 |
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2710 | 11 | 13 | 00 | - - - - Regular leaded | 5 |
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2710 | 11 | 14 | 00 | - - - - Regular unleaded | 5 |
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2710 | 11 | 15 | 00 | - - - - Other, leaded | 5 |
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2710 | 11 | 16 | 00 | - - - - Other, unleaded | 5 |
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2710 | 11 | 20 | 00 | - - - Aviation spirit | 5 |
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2710 | 11 | 30 | 00 | - - - Tetrapropylene | 5 |
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2710 | 11 | 40 | 00 | - - - White spirit | 5 |
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2710 | 11 | 50 | 00 | - - - Low aromatic solvents containing by weight less than 1% aromatic content | 5 |
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2710 | 11 | 60 | 00 | - - - Other solvent spirits | 5 |
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2710 | 11 | 70 | 00 | - - - Naphtha, reformate and preparations for preparing spirits | 5 |
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2710 | 11 | 90 | 00 | - - - Other | 5 |
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2710 | 19 |
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| - - Other: |
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| - - - Medium oils and preparations: |
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2710 | 19 | 13 | 00 | - - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 230C | 0 |
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2710 | 19 | 14 | 00 | - - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C | 0 |
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2710 | 19 | 16 | 00 | - - - - Kerosene | 5 |
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2710 | 19 | 19 | 00 | - - - - Other | 15 |
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2710 | 19 | 20 | 00 | - - - - Topped crudes | 5 |
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2710 | 19 | 30 | 00 | - - - - Carbon black feedstock | 5 |
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| - - - Lubricating oils and greases: |
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2710 | 19 | 41 | 00 | - - - - Lubricating oil feedstock | 5 |
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2710 | 19 | 42 | 00 | - - - - Lubricating oils for aircraft engines | 5 |
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2710 | 19 | 43 | 00 | - - - - Other lubricating oils | 10 |
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2710 | 19 | 44 | 00 | - - - - Lubricating greases | 5 |
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2710 | 19 | 50 | 00 | - - - Hydraulic brake fluid | 3 |
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2710 | 19 | 60 | 00 | - - - Transformer and circuit breakers oils | 5 |
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| - - - Fuel oils: |
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2710 | 19 | 71 | 00 | - - - - High speed diesel fuel | 0 |
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2710 | 19 | 72 | 00 | - - - - Other diesel fuel | 0 |
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2710 | 19 | 79 | 00 | - - - - Other fuel oils | 0 |
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2710 | 19 | 90 | 00 | - - - Other | 5 |
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| - Waste oils: |
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2710 | 91 | 00 | 00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
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2710 | 99 | 00 | 00 | - - Other | 20 |
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