CIRCULAR

GUIDING THE APPLICATION OF THE PREFERENTIAL IMPORT TAX RATES ON A NUMBER OF ITEMS BELONGING TO GROUP 2710 IN THE PREFERENTIAL IMPORT TARIFF

Pursuant to the Law on Export, import tax on June 14, 2005;

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 on September 28, 2007 by the Standing committee of the National Assembly of the Socialist Republic of Vietnam on the promulgation of the export tariff on each group of goods, the preferential import tariff by the list of taxable group of goods and the preferential tax bracket on each group of goods;

Pursuant to the Government's Decree No. 87/2010/ND-CP on August 13, 2010 on detailing the implementation of a number of articles of  the Law on Export, import tax;

Pursuant to the Government's Decree No. 84/2009/ND-CP on September 15, 2009 on fuel trading;

Pursuant to the Government's Decree No. 118/2008/ND-CP on defining the functions, tasks, powers and organizational structure by the Ministry of Finance;

At the proposal of the Director of the Tax policy department;

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Article 1. The preferential import tax rates on a number of items belonging to group 2710 in the preferential import tariff

Changing the preferential import tax rates on a number of items belonging to Group 2710 in the preferential import tariff promulgated together with the Circular No. 103/2012/TT-BTC on June 22, 2012 of the Ministry of Finance on guiding the application of preferential import tax rates on a number of items belonging to Group 2710 in the preferential import tariff into the new preferential import tax rates specified in the list promulgated together with this Circular.

Article 2. Effect

This Circular takes effect as from the date of its signing and supersedes the Circular No. 103/2012/TT-BTC on June 22, 2012 of the Ministry of Finance on guiding the application of preferential import tax rates on a number of items belonging to Group 2710 in the preferential import tariff./.

FOR THE MINISTER
DEPUTY MINISTER




Vu Thi Mai

LIST

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Code

Description

Tax rate

(%)

27.10

Petroleum oil and oil from bituminous mineral, except for crude oil; unspecified preparations or preparations specified at other places that 70% and above thereof is petroleum oil or oil from bituminous mineral. These kinds of oil are primary composition of such preparations; waste oil.

- Petroleum oil and oil from bituminous mineral (except for crude oil) and unspecified preparations or preparations specified at other places that 70% and above thereof is petroleum oil or oil from bituminous mineral. These kinds of oil are primary composition of such preparations, except for bio-fuel and waste oil.

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2710.12

- - Light oil and its preparations:

- - - Petrol

2710.12.11

- - - - RON 97 and above, leaded

12

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- - - - RON 97 and above, unleaded

12

2710.12.13

- - - - Above RON 90, under RON 9, leaded

12

2710.12.14

- - - - Above RON 90, under RON 97, unleaded

12

2710.12.15

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12

2710.12.16

- - - - Other kinds, unleaded

12

2710.12.20

- - - Aviation petrol, except for jet plane fuel

12

2710.12.30

- - - Tertaprolylene

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2710.12.40

- - - White spirit

12

2710.12.50

- - - Solvent with under 1% of aromatics by weight

12

2710.12.60

- - - Other light solvents

12

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- - - Naphtha, reformate and other preparations for making petrol

12

2710.12.80

- - - Other alpha olefin

12

2710.12.90

- - - Other kinds

12

2710.19

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2710.19.20

- - - Topped crude oil

5

2710.19.30

- - - Carbon black feedstock oil

5

- - - Lubrication oil and grease

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2710.19.41

- - - - Lubrication oil base stock

5

2710.19.42

- - - - Plane engine lubrication oil

5

2710.19.43

- - - - Other lubrication oil

5

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- - - - Lubrication grease

5

2710.19.50

- - - Hydraulic brake fluid

3

2710.19.60

- - - Transformer oil and circuit breaker oil

5

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2710.19.71

- - - - Diesel fuel for cars

10

2710.19.72

- - - - Other diesel fuel

10

2710.19.79

- - - - Fuel oil

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2710.19.81

- - - Plane fuel (jet fuel) with flash point from 23^o C or above

12

2710.19.82

- - - Plane fuel (jet fuel) with flash point under 23^o C

12

2710.19.83

- - - Other kerosene

12

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- - - Other medium oil and its preparations

15

2710.19.90

- - - Other kinds

3

2710.20.00

- Petroleum oil and oil from bituminous mineral (except for crude oil) and unspecified preparations or preparations specified at other places that 70% and above thereof is petroleum oil or oil from bituminous mineral. These kinds of oil are primary composition of such preparations that contain bio-diesel, except for waste oil.

5

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2710.91.00

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

20

2710.99.00

- - Other kinds

20