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AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF

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THE MINISTRY OF FINANCE
 
No: 154/2000/QD-BTC
 
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----- o0o -----
Ha Noi , Day 22 month 09 year 2000

THE MINISTRY OF FINANCE

THE MINISTRY OF FINANCE

DECISION No. 154/2000/QD-BTC OF SEPTEMBER 22, 2000 AMENDING THE IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS OF HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities 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 bracket specified in the Import Tariff for 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, which details 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 Prime Minister’s directing opinions in his Decision No. 111/2000/QD-TTg of September 20, 2000 on the management of petroleum business;

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 of Heading No. 2710, specified in the Finance Minister’s Decision No. 130/2000/QD-BTC of August 24, 2000, into new ones as follows:

Code number

Description of commodity groups or items

Tax rate (%)

Heading

Subheading

   

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 are the basic constituents of the preparations

 
     

- Gasoline of all kinds:

 

2710

00

11

- - Aircraft gasoline

15

2710

00

12

- - Solvent gasoline

10

2710

00

19

- - Gasoline of other kinds

0

2710

00

20

- Diesel

0

2710

00

30

- Fuel oil

0

2710

00

40

- Jet fuel (TC1, ZA1...)

25

2710

00

50

- Kerosene of common type

0

2710

00

60

- Naphtha, Reformate and other preparations for mixing gasoline

0

2710

00

70

- Condensate and similar preparations

0

2710

00

90

- Other

10

Article 2.- This Decision takes effect and applies to import goods declarations already submitted to the customs offices from September 21st, 2000. The previous stipulations, which are contrary to this Decision, are now all annulled.

For the Minister of Finance
Vice Minister
VU VAN NINH

 


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