Quyết định số 86/2005/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: 86/2005/QD-BTC Hanoi, dated 30 November 2005 DECISION ON AMENDMENT OF THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFFS THE MINISTER OF FINANCE Pursuant to Decree 86/2002/ND-CP of the Government dated 5 November 2002 regulating the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies; Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance; Pursuant the import tariffs on the basis of the List of groups of goods subject to Import Duties issued with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 as amended by the Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003; Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detail provisions for implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998; At the request of the Director of Tax Policy Department; DECIDES: Article 1. To amend the preferential rates of import duty applicable to a number of goods under Heading 2710 stipulated in the Decision No. 78/2008/QD-BTC dated 7 November 2005 of the Finance Minister as follows: Heading Description Tax 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 10 2710 11 12 - - - Motor spirit, premium unleaded 10 2710 11 13 - - - Motor spirit, regular leaded 10 2710 11 14 - - - Motor spirit, regular unleaded 10 2710 11 15 - - - Other motor spirit, leaded 10 2710 11 16 - - - Other motor spirit, unleaded 10 2710 11 17 - - - Aviation spirit 10 2710 11 18 - - - Tetrapropylene 10 2710 11 21 - - - White spirit 10 2710 11 22 - - - Low aromatic solvents containing by weight less than 1% aromatic content 10 2710 11 23 - - - Other solvent spirits 10 2710 11 24 - - - Naphtha, reformate or preparations for preparing spirits 10 2710 11 25 - - - Other light oil 10 2710 11 29 - - - Other 10 2710 19 - - Other: - - - Medium oils and preparations: 2710 19 11 - - - - Lamp kerosene 0 2710 19 12 - - - - Other kerosene, including vaporising oil 0 2710 19 13 - - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 23oC 10 2710 19 14 - - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC 10 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 transformer 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 shall take effects 15 days from the date of its publication on the official Gazette and shall be applicable to declarations of imported goods registered with the Customs Offices as from 2 December 2005./. FOR THE MINISTER OF FINANCE DEPUTY MINISTER (Signed and Stamped) Truong Chi Trung