Quyết định 64/2003/QĐ-BTC

DECISION No DECISION No. 64/2003/QD-BTC OF MAY 5, 2003 AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADINGS No. 2709 AND 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. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance; Pursuant to the tax rate brackets 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; Pursuant to Article 1 of the Government’s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of May 20, 1998 Law No. 04/1998/QH10 on Import Tax and Export 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 Headings No. 2709 and 2710 prescribed in the Finance Minister’s Decision No. 162/2002/QD-BTC of December 26, 2002 and Decision No. 46/2003/QD-BTC of April 9, 2003 into new ones as follows: Code number Description of commodity groups/items Tax rate (%) Heading Subheading 2709 Petroleum oils and oils obtained from bituminous minerals, crude 2709 00 10 Crude (Petroleum) oils 15 2709 00 20 - Condensate 5 2709 00 90 - Other 15 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, excluding waste oils: 2710 11 - - Light oils and preparations: 2710 11 11 - - - Lead petrol for engines, of high-grade type 30 2710 11 12 - - -Non-lead petrol for engines, of high-grade type 30 2710 11 13 - - - Lead petrol for engines, of common type 30 2710 11 14 - - - Non-lead petrol for engines, of common type 30 2710 11 15 - - - Other lead petrol for engines 30 2710 11 16 - - - Other non-lead petrol for engines 30 2710 11 17 - - - Aircraft gasoline 15 2710 11 21 - - - White spirit 10 2710 11 22 - - - Solvent petrol with a low content of aroma, under 1% 10 2710 11 23 - - - Other solvent petrol 10 2710 11 24 - - - Naptha, reformate and other preparations for preparing petrol 30 2710 11 25 - - - Other light oils 30 2710 11 29 - - - Other 30 2710 19 - - Other: - - - Medium oils (with average boiling range) and preparations: 2710 19 11 - - - - Lighting kerosene 15 2710 19 12 - - - - Other kerosene, including vaporized oils 15 2710 19 13 - - - - Jet fuel, with a flash point at 230C or higher 20 2710 19 14 - - - - Jet fuel, with a flash point at under 230C 20 2710 19 15 - - - - Straight-circuit paraffin 10 2710 19 19 - - - - Other medium oils and preparations - - - Other: 10 2710 19 21 - - - - Original oil for preparing lubricants 10 2710 19 22 - - - - Lubricating oils used for aircraft engines 5 2710 19 23 - - - - Other lubricating oils 20 2710 19 24 - - - - Lubricating grease 10 2710 19 25 - - - - Oil used in hydraulic arresters (brake oil) 3 2710 19 26 - - - - Transformer oil or oil for circuit breakers 10 2710 19 27 - - - - Diesel fuel for high-speed engines 10 2710 19 28 - - - - Other diesel fuel 10 2710 19 29 - - - - Other fuel oil 5 2710 19 30 - - - - Other - Waste oils: 10 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 implementation effect and applies to the import goods declarations already submitted to the customs offices as from May 6, 2003. All previous stipulations contrary to this Decision are hereby annulled. For the Minister of Finance Vice Minister TRUONG CHI TRUNG