MINISTRY OF FINANCE
No: 45/2006/QD-BTC
SOCIALIST REPUBLIC OF VIETNAM
Independence Freedom – Happiness
Hanoi, August 31th, 2006
 
DECISION
ON PROMULGATION OF THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Taxes No. 45/2005/QH11 dated 14 June 2005;
Pursuant to the Resolution No. 977/2005/NQ-UBTVQH11 of the National Assemblys Standing Committee dated 13 December 2005 promulgating the Import Tariff according to the List of taxable commodity groups and their tax rate frames, Preferential Import Tariff according to the List of taxable commodity groups and their preferential tax rate frames;
Pursuant to Decree 86/2002/ND-CP of the Government dated 5 November 2002 regulating the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decree 149/2005/ND-CP of the Government dated 8 December 2005 providing detail provisions for implementation of the Law on Export and Import Taxes;
At the request of the Director of Tax Policy Department;
 
DECIDES:
Article 1.To promulgate the preferential rates of import duty applicable to several goods of Heading 2710 in the Preferential Import Tariffs as attached List.
Article 2. The Decision shall take effects 15 days after its publication on the Cong Bao and apply to declarations of imported goods registered with the Customs Offices as from 05 September 2006 and replace the preferential rates of import duty applicable to several goods of Heading 2710 in the Preferential Import Tariffs issued in conjunction with the Decision No. 39/2006/QD-BTC of the Minister of Finance dated 28 July 2006.
To annul the Decision 23/2006/QD-BTC of the Ministry of Finance dated 05 April 2006 on amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the Preferential Import Tariffs./.

 

 
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
 
 
Truong Chi Trung
 
 
LIST OF AMENDED PREFERENTIAL IMPORT TAX RATES APPLICABLE TO GOODS OF HEADING 2710.
(Promulgated together with Decision 45 /2006/QD-BTC of the Ministry of Finance dated 31 August 2006)
 

 

Heading
Goods Description
Tax Rate (%)
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) 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, other than waste oils:
 
2710
11
 
 
- - Light oils and preparations:
 
2710
11
11
00
- - - Motor spirit, premium leaded
5
2710
11
12
00
- - - Motor spirit, premium unleaded
5
2710
11
13
00
- - - Motor spirit, regular leaded
5
2710
11
14
00
- - - Motor spirit, regular unleaded
5
2710
11
15
00
- - - Other motor spirit, leaded
5
2710
11
16
00
- - - Other motor spirit, unleaded
5
2710
11
17
00
- - - Aviation spirit
5
2710
11
18
00
- - - Tetrapropylene
5
2710
11
21
00
- - - White spirit
5
2710
11
22
00
- - - Low aromatic solvents containing by weight less than 1% aromatic content
5
2710
11
23
00
- - - Other solvent spirits
5
2710
11
24
00
- - - Naphtha, reformate or preparations for preparing spirits
5
2710
11
25
00
- - - Other light oil
5
2710
11
29
00
- - - Other
5
2710
19
 
 
- - Other:
 
 
 
 
 
- - - Medium oils and preparations:
 
2710
19
11
00
- - - - Lamp kerosene
0
2710
19
12
00
- - - - Other kerosene, including vaporising oil
0
2710
19
13
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 23oC
5
2710
19
14
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC
5
2710
19
15
00
- - - - Normal paraffin
5
2710
19
19
00
- - - - Other medium oils and preparations
5
 
 
 
 
- - - 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 oils 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 transformer 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
0
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