Decision No. 54/2006/QD-BTC of October 06, 2006, promulgating the import duty rates of a number of commodity items of heading 2710 of the preferential import tariff đã được thay thế bởi Decision No.70/2006/QD-BTC of December 11, 2006 on promulgating import tax rates of a number of commodity items under heading no. 2710 in the preferential import tariff và được áp dụng kể từ ngày 26/12/2006.
Nội dung toàn văn Decision No. 54/2006/QD-BTC of October 06, 2006, promulgating the import duty rates of a number of commodity items of heading 2710 of the preferential import tariff
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 54/2006/QD-BTC | Hanoi, October 06, 2006 |
DECISION
PROMULGATING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITY ITEMS OF HEADING 2710 OF THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the list of dutiable commodity groups and the tax bracket for each commodity group and the Preferential Import Tariff according to the list of dutiable commodity groups and the preferential duty bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of 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 Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate the preferential import duty rates of a number of commodity items of Heading No. 2710 of the Preferential Import Tariff.
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies to customs declarations of imports registered with customs offices as from October 9, 2006.
The Finance Minister’s Decision No. 51/2006/QD-BTC of September 22, 2006, adjusting the preferential import duty rates of a number of commodity items of Heading No. 2710 is annulled.
| FOR THE MINISTER OF FINANCE |
LIST
OF ADJUSTED PREFERENTIAL IMPORT DUTY RATES OF COMMODITY ITEMS OF HEADING 2710
(Issued together with the Finance Minister’s Decision No. 54/2006/QD-BTC of October 6, 2006)
Code | Description | Duty rates (%) | |||
2710 |
|
|
| 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 |
|
|
|
|
| - 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; other than waste oils: |
|
2710 | 11 |
|
| -- Light oils and preparations: |
|
2710 | 11 | 11 | 00 | --- Motor spirit, premium leaded | 20 |
2710 | 11 | 12 | 00 | --- Motor spirit, premium unleaded | 20 |
2710 | 11 | 13 | 00 | --- Motor spirit, regular leaded | 20 |
2710 | 11 | 14 | 00 | --- Motor spirit, regular unleaded | 20 |
2710 | 11 | 15 | 00 | ---Other motor spirit, leaded | 20 |
2710 | 11 | 16 | 00 | --- Other motor spirit, unleaded | 20 |
2710 | 11 | 17 | 00 | --- Aviation spirit | 15 |
2710 | 11 | 18 | 00 | --- Tetrapropylene | 20 |
2710 | 11 | 21 | 00 | --- White spirit | 20 |
2710 | 11 | 22 | 00 | --- Low aromatic solvents containing by weight less than 1% aromatic content | 20 |
2710 | 11 | 23 | 00 | --- Other solvent spirits | 20 |
2710 | 11 | 24 | 00 | --- Naphtha, reformate or preparations for preparing spirits | 20 |
2710 | 11 | 25 | 00 | --- Other light oil | 20 |
2710 | 11 | 29 | 00 | --- Other | 20 |
2710 | 19 |
|
| -- Other: |
|
|
|
|
| --- Medium oils and preparations: |
|
2710 | 19 | 11 | 00 | ---- Lamp kerosene | 0 |
2710 | 19 | 12 | 00 | ---- Other kerosene, including vaporizing oil | 0 |
2710 | 19 | 13 | 00 | ---- Aviation turbine fuel (jet fuel) having a flash point of not less than 230 C | 15 |
2710 | 19 | 14 | 00 | ---- Aviation turbine fuel (jet fuel) having a flash point of less than 230 C | 15 |
2710 | 19 | 15 | 00 | ---- Normal paraffin | 15 |
2710 | 19 | 19 | 00 | ---- Other medium oils and preparations | 15 |
|
|
|
| --- Other |
|
2710 | 19 | 21 | 00 | ---- Topped crudes | 5 |
2710 | 19 | 22 | 00 | ---- Carbon black feedstock oil | 5 |
2710 | 19 | 23 | 00 | ---- Lubricating oil basestock | 5 |
2710 | 19 | 24 | 00 | ---- Lubricating oil for aircraft engines | 5 |
2710 | 19 | 25 | 00 | ---- Other lubricating oil | 10 |
2710 | 19 | 26 | 00 | ---- Lubricating greases | 5 |
2710 | 19 | 27 | 00 | ---- Hydraulic brake fluid | 3 |
2710 | 19 | 28 | 00 | ---- Oil for transformers or circuit breakers | 5 |
2710 | 19 | 31 | 00 | ---- High speed diesel fuel | 0 |
2710 | 19 | 32 | 00 | ---- Other diesel fuel | 0 |
2710 | 19 | 33 | 00 | ---- Other fuel oils | 5 |
2710 | 19 | 39 | 00 | ---- Other | 5 |
|
|
|
| - Waste oils: |
|
2710 | 91 | 00 | 00 | -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710 | 99 | 00 | 00 | -- Other | 20 |
