Quyết định số 78/2005/QD-BTCDECISION On amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the Preferential Import Tariffs (<font color=red>Content Attached</font>)

THE MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness

No. 78/2005/QD-BTC Hanoi, dated November 7, 2005 DECISION AMENDING THE IMPORT DUTY RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFFS 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 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 Ministry of Finance; Pursuant to the tax duty bracket specified in the Import Tariff according to the List of import dutiable commodity groups, promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998, of the Standing Committee of the X th National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003, of the Standing Committee of the XI th National Assembly; Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending a Number of Articles of the Law on Import Duties and Export Duties; At the proposal of the Director of the Tax Policy Department, DECIDES: Article 1. To amend the preferential import duty rates of a number of commodity items under Heading No. 2710 provided for in the Finance Minister's Decision No. 14/2005/QD-BTC of March 17, 2005, into the following new ones: Code Description Duty rate (%) 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, other than waste oils: 2710 11 - - Light oils and preparations: 2710 11 11 - - - Motor spirit, premium leaded 5 2710 11 12 - - - Motor spirit, premium unleaded 5 2710 11 13 - - - Motor spirit, regular leaded 5 2710 11 14 - - - Motor spirit, regular unleaded 5 2710 11 15 - - - Other motor spirit, leaded 5 2710 11 16 - - - Other motor spirit, unleaded 5 2710 11 17 - - - Aviation spirit 5 2710 11 18 - - - Tetrapropylene 5 2710 11 21 - - - White spirit 5 2710 11 22 - - - Solvents containing by weight less than 1% aromatic content 5 2710 11 23 - - - Other solvents 5 2710 11 24 - - - Naphtha, reformate and other preparations for preparing spirits 5 2710 11 25 - - - Other light oils 5 2710 11 29 - - - Other 5 2710 19 - - Other: - - - Medium oils (with average boiling range) and preparations: 2710 19 11 - - - - Lamp kerosene 0 2710 19 12 - - - - Other kerosene, including vaporizing oil 0 2710 19 13 - - - - Aviation turbine fuel (jet fuel) having a flash point not below 23 o C 5 2710 19 14 - - - Aviation turbine fuel (jet fuel) having a flash point below 23 o C 5 2710 19 15 - - - - Normal paraffin 5 2710 19 19 - - - - Other medium oils and preparations 5 - - - Other: 2710 19 21 - - - - Topped crudes 5 2710 19 22 - - - - Carbon black feedstock oil 5 2710 19 23 - - - - Lubricating oil basestock 5 2710 19 24 - - - - Lubricating oils for aircraft engines 5 2710 19 25 - - - - Other lubricating oil 10 2710 19 26 - - - - Lubricating greases 5 2710 19 27 - - - -Hydraulic brake fluid 3 2710 19 28 - - - - Oil for transformers or circuit breakers 5 2710 19 31 - - - - High speed diesel fuel 0 2710 19 32 - - - - Other diesel fuel 0 2710 19 33 - - - - Other fuel oils 0 2710 19 39 - - - - Other 5 - Waste oils: 2710 91 00 - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 20 2710 99 00 - Other 20 Article 2. This Decision takes effect 15 days after its publication in "CONG BAO" and applies to imports declarations registered with customs offices as from November 9, 2005. FOR THE MINISTER OF FINANCE VICE MINISTER (Signed and Stamped) Truong Chi Trung