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

Thuộc tính văn bản

Số ký hiệu: 46/2003/QĐ-BTC
Loại văn bản: Bản dịch văn bản
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 09/04/2003
Ngày có hiệu lực: 10/04/2003
Ngày hết hiệu lực: 08/08/2004
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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