THE MINISTRY OF FINANCE

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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 82/2008/QD-BTC

Hanoi, September 30, 2008

 

DECISION

AMENDING PREFERENTIAL IMPORT DUTY RATE APPLICABLE TO KEROSENE ON THE PREFERENTIAL IMPORT TARIFF LIST

THE MINISTER OF FINANCE

Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;
Having considered the proposal of the Director of the Tax Policy Department;

DECIDES:

Article 1.- To amend the preferential import duty rate applicable to kerosene in Group 2710.19.16.00 from five per cent (5%) (as stipulated in Decision 76/2008/QD-BTC of the Minister of Finance dated 11 September 2008) to the new rate of ten per cent (10%) applicable to import goods' customs declarations registered with the customs office as from 1 October 2008.

Article 2.- This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER



Tran Xuan Ha