Quyết định 48/2004/QĐ-BTC

DECISION No. 48/2004/QD-BTC OF MAY 24, 2004 AMENDING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF THE MINISTER OF FINANCE Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies; Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry; Pursuant to the tax rate bracket prescribed in the Import Tariff according to 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, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the XIth National Assembly Standing Committee; Pursuant to Article 1 of Decree No. 94/1998/ND-CP of November 17, 1998 detailing 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 Government Office's Official Dispatch No. 2333/VPCP of KTTH of May 12, 2004 announcing the Prime Minister's opinions on the handling of losses and management of petrol and oil trading activities, At the proposal of the director of the Tax Policy Department, DECIDES: Article 1.- To amend the preferential import tax rates of a number of commodity items under Heading No. 2710 prescribed in the Finance Minister's Decision No. 224/2003/QD-BTC of December 25, 2003 into the following new preferential import tax rates: Codes Description of commodities Tax rates (%) 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude oil; 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 form) 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; excluding waste oils: 2710 11 - - Light oils and preparations thereof: 2710 11 11 - - - Leaded engine petrol, high class 0 2710 11 12 - - - Non-leaded engine petrol, high class 0 2710 11 13 - - - Leaded engine petrol, ordinary class 0 2710 11 14 - - - Non-leaded engine petrol, ordinary class 0 2710 11 15 - - - Other engine petrol, leaded 0 2710 11 16 - - - Other engine petrol, non-leaded 0 2710 11 17 - - - Aviation spirit 10 2710 11 18 - - - Tetrapropylene 5 2710 11 21 - - - White spirit 5 2710 11 22 - - - Spirit containing by less than 1% aromatic substances 5 2710 11 23 - - - Other spirits 5 2710 11 24 - - - Naphtha, reformate and other preparations for making petrol 0 2710 11 25 - - - Other light oils 0 2710 11 29 - - - Other 0 2710 19 - - Other: - - - Medium oils (having a medium boiling range) and preparations: 2710 19 11 - - - - Kerosene for lighting 0 2710 19 12 - - - - Other kerosene, including volatile oils 0 2710 19 13 - - - - Fuels of turbine engines for aviation (jet fuels) with a flash point of 23oC or higher 10 2710 19 14 - - - - Fuels of turbine engines for aviation (jet fuels) with a flash point of under 23oC 10 2710 19 15 - - - - Paraffin 5 2710 19 19 - - - - Other medium oils and preparations 5 - - - Other: 2710 19 21 - - - - Crude oils with light constituents separated 5 2710 19 22 - - - - Raw material oil for producing coal soot 5 2710 19 23 - - - - Base oils for mixing lubricating oils 5 2710 19 24 - - - - Lubricating oils for craft engines 5 2710 19 25 - - - - Other lubricating oils 10 2710 19 26 - - - - Lubricating grease 5 2710 19 27 - - - - Oil used in hydraulic brakes (brake oil) 3 2710 19 28 - - - - Transformer oil or oil used in circuit breakers 5 2710 19 31 - - - - Diesel fuel for high-speed engines 0 2710 19 32 - - - - Other diesel fuels 0 2710 19 33 - - - - Other combustion fuels 0 2710 19 39 - - - - Other 5 - Waste oil: 2710 91 00 - - Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs) 20 2710 99 00 - Other 20 Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette and applies to declarations of import goods submitted to the customs offices as from May 25, 2004. For the Minister of Finance Vice Minister TRUONG CHI TRUNG