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)
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