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No. 48/2004/QD-BTC

Taxes:Customs Duties

Date of Promulgation:

Date of Implementatio:2004-05-24

Annex:

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 48/2004/QD-BTC

Hanoi, May 24, 2004

 

DECISION

AMENDING 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. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;

Pursuant to the tax rate bracket 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, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the XIth National Assembly Standing Committee;

Pursuant to Article 1 of Decree No. 94/1998/ND-CP a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;

Pursuant to the Government Office’s Official Dispatch No. 2333/VPCP of KTTH of May 12, 2004 announcing the Prime Minister’s opinions on the handling of losses and management of petrol and oil trading activities,

At the proposal of the director of the Tax Policy Departmentof November 17, 1998 detailing the implementation of the Law Amending and Supplementing,

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. 224/2003/QD-BTC of December 25, 2003 into the following new preferential import tax rates:

 

Codes

Description of commodities

Tax rates (%)

2710

 

 

Petroleum oils and oils obtained from bituminous minerals, other than crude oil; 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

 

 

 

 

- Petroleum oils and oils obtained from bituminous minerals, (other than crude form) 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; excluding waste oils:

 

2710

11

 

- - Light oils and preparations thereof:

 

2710

11

11

- - - Leaded engine petrol, high class

0

2710

11

12

- - - Non-leaded engine petrol, high class

0

2710

11

13

- - - Leaded engine petrol, ordinary class

0

2710

11

14

- - - Non-leaded engine petrol, ordinary class

0

2710

11

15

- - - Other engine petrol, leaded

0

2710

11

16

- - - Other engine petrol, non-leaded

0

2710

11

17

- - - Aviation spirit

10

2710

11

18

- - - Tetrapropylene

5

2710

11

21

- - - White spirit

5

2710

11

22

- - - Spirit containing by less than 1% aromatic substances

5

2710

11

23

- - - Other spirits

5

2710

11

24

- - - Naphtha, reformate and other preparations for making petrol

0

2710

11

25

- - - Other light oils

0

2710

11

29

- - - Other

0

2710

19

 

- - Other:

 

 

 

 

- - - Medium oils (having a medium boiling range) and preparations:

 

2710

19

11

- - - - Kerosene for lighting

0

2710

19

12

- - - - Other kerosene, including volatile oils

0

2710

19

13

- - - - Fuels of turbine engines for aviation (jet fuels) with a flash point of 23oC or higher

10

2710

19

14

- - - - Fuels of turbine engines for aviation (jet fuels) with a flash point of under 23oC

10

2710

19

15

- - - - Paraffin

5

2710

19

19

- - - - Other medium oils and preparations

5

 

 

 

- - - Other:

 

2710

19

21

- - - - Crude oils with light constituents separated

5

2710

19

22

- - - - Raw material oil for producing coal soot

5

2710

19

23

- - - - Base oils for mixing lubricating oils

5

2710

19

24

- - - - Lubricating oils for craft engines

5

2710

19

25

- - - - Other lubricating oils

10

2710

19

26

- - - - Lubricating grease

5

2710

19

27

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

3

2710

19

28

- - - - Transformer oil or oil used in circuit breakers

5

2710

19

31

- - - - Diesel fuel for high-speed engines

0

2710

19

32

- - - - Other diesel fuels

0

2710

19

33

- - - - Other combustion fuels

0

2710

19

39

- - - - Other

5

 

 

 

- Waste oil:

 

2710

91

00

- - Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs) 

20

2710

99

00

- Other 

20

 

Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette and applies to declarations of import goods submitted to the customs offices as from May 25, 2004.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 


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