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

Thuộc tính văn bản

Số ký hiệu: 48/2004/QĐ-BTC
Loại văn bản: Bản dịch văn bản
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 24/05/2004
Ngày có hiệu lực: 16/06/2004
Ngày hết hiệu lực: 15/09/2006
Tình trạng hiệu lực: Hết hiệu lực toàn bộ
Phạm vi: Trung ương
Lĩnh vực: Chưa phân loại
Chức danh người ký: Thứ trưởng
Người ký: Trương Chí Trung

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