Decision No. 28/2008/QD-BTC Regarding the Amendment of Preferential Import Tariff Rates for Jet Engine Fuel Used in the Aviation Industry in the List of Preferential Import Tariffs

Pursuant to …;

REGARDING THE AMENDMENT OF THE IMPORT DUTY RATE FOR PREFERENTIAL IMPORT TAX ON CERTAIN ITEMS

USED AS TURBINE ENGINE FUEL IN THE AVIATION INDUSTRY

IN THE LIST OF PREFERENTIAL IMPORT TAX RATES

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THE MINISTER OF FINANCE

Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;

WHEREAS Decision No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tax Tariff according to the List of Goods Subject to Tax and the Tax Rate Range for Each Group of Goods, the Preferential Import Tax Tariff according to the List of Goods Subject to Tax and the Preferential Tax Rate Range for Each Group of Goods;

WHEREAS Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

WHEREAS Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

DECISION:

Article 1. AMENDS THE PREFERENTIAL IMPORT DUTY RATE FOR TURBINE ENGINE FUEL USED IN AVIATION (JET FUEL) BELONGING TO SUB-CATEGORIES 2710.19.13.00 AND 2710.19.14.00 AS PROVIDED IN THE PREFERENTIAL IMPORT TAX LIST ISSUED ALONG WITH DECISION NO. 106/2007/QD-BTC DATED DECEMBER 20, 2007 OF THE MINISTER OF FINANCE TO A NEW PREFERENTIAL IMPORT DUTY RATE OF 5% (FIVE PERCENT).

Article 2. THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO CUSTOMS DECLARATIONS FOR IMPORTED GOODS AFTER 15 DAYS FROM THE DATE OF PUBLICATION IN THE OFFICIAL GAZETTE.