Quyết định 46/2003/QĐ-BTC

DECISION No. 46/2003/QD-BTC OF APRIL 9, 2003 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 structure 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 brackets specified 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; Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax; 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 under Heading No. 2710 specified in Decision No. 27/2003/QD-BTC of March 13, 2003 of the Finance Minister into the following new ones: Code Description of commodity groups and items Tax rate (%) Heading Sub-heading 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 oils obtained from bituminous minerals, with 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, with these oils being the basic constituents of the preparations, excluding waste oils: 2710 11 - - Light oils and preparations: 2710 11 11 - - - Lead engine petrol, of high-class category 20 2710 11 12 - - - Non-lead engine petrol, of high-class category 20 2710 11 13 - - - Lead engine petrol, of common category 20 2710 11 14 - - - Non-lead engine petrol, of common category 20 2710 11 15 - - - Other engine petrol, lead 20 2710 11 16 - - - Other engine petrol, non-lead 20 2710 11 17 - - - Aircraft petrol 15 2710 11 21 - - - White spirit 10 2710 11 22 - - - Solvent with low content of aroma (under 1%) 10 2710 11 23 - - - Other solvents 10 2710 11 24 - - - Naphtha, reformate and other preparations for mixing petrol 20 2710 11 25 - - - Other light oils 20 2710 11 29 - - - Other 20 2710 19 - - Other: - - - Medium oils (with medium boiling temperature range)and preparations: 2710 19 11 - - - - Kerosene 10 2710 19 12 - - - - Other kerosene including vaporizing oil 10 2710 19 13 - - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of 23o C or higher 20 2710 19 14 - - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of under 23oC 20 2710 19 15 - - - - Straight-circuit paraffin 10 2710 19 19 - - - - Other medium oils and preparations 10 - - - Other: 2710 19 21 - - - - Original oils for making lubricants 10 2710 19 22 - - - - Lubricating oils for airplane engines 5 2710 19 23 - - - - Other lubricating oils 20 2710 19 24 - - - - Lubricating grease 10 2710 19 25 - - - - Oils used in hydraulic brakes (brake oils) 3 2710 19 26 - - - - Transformer oils or oils for circuit breakers 10 2710 19 27 - - - - Diesel fuel used for high-speed engines 5 2710 19 28 - - - - Other diesel fuels 5 2710 19 29 - - - - Other combustible fuel 5 2710 19 30 - - - - Other 10 - Waste oils: 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 and applies to import goods declaration forms already submitted to the customs offices as from April 10, 2003. The previous stipulations which are contrary to this Decision are all hereby annulled. For the Minister of Finance Vice Minister TRUONG CHI TRUNG