| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No: 154/2000/QD-BTC | Hanoi, September 22, 2000 |
DECISION
AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket specified in the Import Tariff for 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;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998, which details the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;
Pursuant to the Prime Minister’s directing opinions in his Decision No. 111/2000/QD-TTg of September 20, 2000 on the management of petroleum business;
At the proposal of the General Director of Tax,
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket specified in the Import Tariff for 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;
Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998, which details the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;
Pursuant to the Prime Minister’s directing opinions in his Decision No. 111/2000/QD-TTg of September 20, 2000 on the management of petroleum business;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To amend the preferential import tax rates of a number of commodity items of Heading No. 2710, specified in the Finance Minister’s Decision No. 130/2000/QD-BTC of August 24, 2000, into new ones as follows:
| Code number | Description of commodity groups or items | Tax rate (%) | ||
| Heading | Subheading | | | |
| 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 are the basic constituents of the preparations | |
| | | | - Gasoline of all kinds: | |
| 2710 | 00 | 11 | - - Aircraft gasoline | 15 |
| 2710 | 00 | 12 | - - Solvent gasoline | 10 |
| 2710 | 00 | 19 | - - Gasoline of other kinds | 0 |
| 2710 | 00 | 20 | - Diesel | 0 |
| 2710 | 00 | 30 | - Fuel oil | 0 |
| 2710 | 00 | 40 | - Jet fuel (TC1, ZA1...) | 25 |
| 2710 | 00 | 50 | - Kerosene of common type | 0 |
| 2710 | 00 | 60 | - Naphtha, Reformate and other preparations for mixing gasoline | 0 |
| 2710 | 00 | 70 | - Condensate and similar preparations | 0 |
| 2710 | 00 | 90 | - Other | 10 |
Article 2.- This Decision takes effect and applies to import goods declarations already submitted to the customs offices from September 21st, 2000. The previous stipulations, which are contrary to this Decision, are now all annulled.
| | FOR THE MINISTER OF FINANCE VICE MINISTER Vu Van Ninh |
