THE MINISTRY OF FINANCE
-------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
No. 49/2006/QD-BTC
Hanoi, September 15, 2006
 
DECISION
ON PROMULGATING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING NO. 2710 IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the National Assembly Standing Committee promulgating the export tariff according to the List of taxable commodity groups and tax rate bracket on each commodity group, the preferential import tariff according to the List of taxable commodity groups and preferential tax rate bracket on each commodity group; 
Pursuant to Decree No.86/2002/ND-CP dated November 5, 2002 of the Government defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to Decree No.77/2003/ND-CP dated July 1, 2003 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to Decree No.149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
At the proposal of the Director of the Tax Policy Department,
DECIDES:
Article 1.
To promulgate the preferential import tax rates of a number of commodity items under Heading No.2710 in the Preferential Import Tariff according to the List issued together.

>> See also:  Circular No. 154/2012/TT-BTC dated September 18, 2012 of the Ministry

Article 2.
This Decision takes effect 15 days after its publication in CONG BAO and applies to Declarations of import goods registered at the customs offices as from September 18, 2006.
To annul Decision No. 45/2006/QD-BTC dated August 31, 2006 of the Minister of Finance on amending the preferential import tax rates of a number of commodity items under Heading No. 2710.
 
 
FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung
 
LIST
OF AMENDED PREFERENTIAL IMPORT TAX RATES OF COMMODITY ITEMS UNDER HEADING No. 2710
(Issued together with Decision No. 49/2006/QD-BTC dated September 15, 2006 of the Minister of Finance)

 

Codes
Description of commodity groups and items
Tax rates (%)
2710
 
 
 
Petroleum oils and oils obtained from bituminous minerals, excluding 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; waste oils 
 
 
 
 
 
- Petroleum oils and oils obtained from bituminous minerals, excluding 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, excluding waste oils: 
 
2710
11
 
 
--Light oils and preparations thereof:   
 
2710
11
11
00
---Lead engine petrol, high class  
10
2710
11
12
00
---Non-lead engine petrol, high class  
10
2710
11
13
00
--- Lead engine petrol, ordinary class  
10
2710
11
14
00
--- Non-lead engine petrol, ordinary class  
10
2710
11
15
00
---Other engine petrol, leaded  
10
2710
11
16
00
---Other engine petrol, non-leaded  
10
2710
11
17
00
--- Aviation spirit
10
2710
11
18
00
--- Tetrapropylene
10
2710
11
21
00
--- White spirit
10
2710
11
22
00
--- Spirit containing by less than 1% aromatic substances
10
2710
11
23
00
---Other spirits
10
2710
11
24
00
--- Naptha, reformate and other preparations for making petrol
10
2710
11
25
00
--- Other light oils
10
2710
11
29
00
--- Other
10
2710
19
 
 
-- Other:
 
 
 
 
 
--- Medium oils (having a medium boiling range) and preparations:
 
2710
19
11
00
---- Kerosene for lighting
0
2710
19
12
00
---- Other kerosene, including volatile oils
0
2710
19
13
00
----Fuels of turbine engines for aviation (jet fuels) with a flash point of 23oC or higher
10
2710
19
14
00
----Fuels of turbine engines for aviation (jet fuels) with a flash point of under 23o
10
2710
19
15
00
----Paraffin
10
2710
19
19
00
---- Other medium oils and preparations
10
 
 
 
 
--- Other:
 
2710
19
21
00
---- Crude oils with light constituents separated
5
2710
19
22
00
---- Raw material oil for producing coal soot
5
2710
19
23
00
---- Base oils for mixing lubricating oils
5
2710
19
24
00
----Lubricating oils for craft engines
5
2710
19
25
00
----Other lubricating oils
10
2710
19
26
00
---- Lubricating grease
5
2710
19
27
00
---- Oils used in hydraulic brakes (brake oil)
3
2710
19
28
00
---- Transformer oil or oil used in circuit breakers
5
2710
19
31
00
---- Diesel fuel for high-speed engines
0
2710
19
32
00
---- Other diesel fuels
0
2710
19
33
00
---- Other combustion fuels
5
2710
19
39
00
---- Other
5
 
 
 
 
- Waste oils:
 
2710
91
00
00
-- Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybrominated biphenyl (PBBs)
20
2710
99
00
00
- Other
20