| THE MINISTRY OF FINANCE ---------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom Happiness -------------- |
| No.105/2008/QD-BTC | Hanoi, November 14, 2008 |
DECISION
ISSUINGIMPORTDUTYRATES APPLICABLETOGROUP2710GOODSONTHE 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
ToamendthepreferentialimportdutyratesapplicabletoGroup2710goodsasstipulatedinDecision106/2007/QD-BTCoftheMinisterofFinancedated20December2007(asamended),tobecomethenewrates in the List attached to thisDecision.
Article 2
ThisDecisionshallapplytoimportgoods'customsdeclarationsregisteredwiththecustomsofficeasfrom 18 November2008andshallbeof fullforceand effectfifteen(15)daysafterthe dateonwhichitis published in the Official Gazette.
| | FOR THE MINISTER OF FINANCE DEPUTY MINISTER Do Hoang Anh Tuan |
LIST
OF AMENDED PREFERENTIALIMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issuedwith Decision 105/2008/QD-BTC of the Minister of Financedated 14 November 2008)
(Issuedwith Decision 105/2008/QD-BTC of the Minister of Financedated 14 November 2008)
| Code | Description | Tax Rate (%) | |||
| 27.10 | | | | Petroleumoilsandoilsobtainedfrombituminousminerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oilsorofoilsobtainedfrombituminousminerals,theseoils being the basic constituents ofthe preparations; waste oils. | |
| | | | | - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included,containingbyweight70%ormoreofpetroleumoilsor of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other thanwaste oils: | |
| 2710 | 11 | | | - - Light oils and preparations: | |
| | | | | - - - Motor spirit: | |
| 2710 | 11 | 11 | 00 | - - - - Premium leaded, high grade | 25 |
| 2710 | 11 | 12 | 00 | - - - - Premium unleaded, high grade | 25 |
| 2710 | 11 | 13 | 00 | - - - - Regular leaded | 25 |
| 2710 | 11 | 14 | 00 | - - - - Regular unleaded | 25 |
| 2710 | 11 | 15 | 00 | - - - - Other, leaded | 25 |
| 2710 | 11 | 16 | 00 | - - - - Other,unleaded | 25 |
| 2710 | 11 | 20 | 00 | - - - Aviationspirit | 25 |
| 2710 | 11 | 30 | 00 | - - - Tetrapropylene | 25 |
| 2710 | 11 | 40 | 00 | - - - White spirit | 25 |
| 2710 | 11 | 50 | 00 | - - - Low aromatic solvents containing by weight less than 1%aromaticcontent | 25 |
| 2710 | 11 | 60 | 00 | - - - Other solvent spirits | 25 |
| 2710 | 11 | 70 | 00 | - - - Naphtha, reformate and preparations for preparing spirits | 25 |
| 2710 | 11 | 90 | 00 | - - - Other | 25 |
| 2710 | 19 | | | - - Other: | |
| | | | | - - - Mediumoils and preparations: | |
| 2710 | 19 | 13 | 00 | -- - - Aviationturbine fuel(jet fuel)havinga flashpointofnot less than 230C | 25 |
| 2710 | 19 | 14 | 00 | - - -- Aviation turbine fuel (jet fuel) having a flash pointof less than 230C | 25 |
| 2710 | 19 | 16 | 00 | - - - - Kerosene | 25 |
| 2710 | 19 | 19 | 00 | - - - - Other | 15 |
| 2710 | 19 | 20 | 00 | - - - - Topped crudes | 5 |
| 2710 | 19 | 30 | 00 | - - - - Carbonblack feedstock | 5 |
| | | | | - - - Lubricating oils and greases: | |
| 2710 | 19 | 41 | 00 | - - - - Lubricating oil feedstock | 5 |
| 2710 | 19 | 42 | 00 | - - - - Lubricating oils for aircraft engines | 5 |
| 2710 | 19 | 43 | 00 | - - - - Other lubricating oils | 10 |
| 2710 | 19 | 44 | 00 | - - - - Lubricating greases | 5 |
| 2710 | 19 | 50 | 00 | - - - Hydraulicbrake fluid | 3 |
| 2710 | 19 | 60 | 00 | - - - Transformer and circuit breakers oils | 5 |
| | | | | - - - Fuel oils: | |
| 2710 | 19 | 71 | 00 | - - - - High speed diesel fuel | 20 |
| 2710 | 19 | 72 | 00 | - - - - Other diesel fuel | 20 |
| 2710 | 19 | 79 | 00 | - - - - Other fuel oils | 25 |
| 2710 | 19 | 90 | 00 | - - - Other | 20 |
| | | | | - Waste oils: | |
| 2710 | 91 | 00 | 00 | --Containingpolychlorinatedbiphenyls(PCBs),polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
| 2710 | 99 | 00 | 00 | - - Other | 20 |
