CIRCULAR

GUIDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GASOLINE AND OIL BEING GROUP 2710 GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST

Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance provides the following guidelines on preferential import duty rates applicable to a number of Group 2710 goods on the preferential import tariff list:

Article 1

To amend in the List attached, the preferential import duty rates applicable to a number of gasoline and oil items in Group 2710 goods on the Preferential Import Tariff List as stipulated in Decision 106/2007/QD-BTC of the Minister of Finance dated 20 December 2007 (as amended).

Article 2

1. This Circular shall be of full force and effect as from the date of its signing, and shall apply to import goods' customs declarations registered with the customs office as from 12 June 2009.

2. Circular 108/2009/TT-BTC of the Minister of Finance dated 29 May 2009 on preferential import duty rates applicable to Group 2710 goods on the preferential import tariff list is hereby repealed.

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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

LIST

OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Circular  119/2009/TT-BTC of the Ministry of Finance dated 10 June 2009)

Code

Description

Tax Rate (%)

27.10

...

...

...

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:

...

...

...

- - - Motor spirit:

2710

11

11

00

- - - - Premium leaded

20

2710

...

...

...

12

00

- - - - Premium unleaded

20

2710

11

13

00

- - - - Regular leaded

...

...

...

2710

11

14

00

- - - - Regular unleaded

20

2710

11

15

...

...

...

- - - - Other, leaded

20

2710

11

16

00

- - - - Other, unleaded

20

2710

...

...

...

20

00

- - - Aviation spirit

20

2710

11

30

00

- - - Tetrapropylene

...

...

...

2710

11

40

00

- - - White spirit

20

2710

11

50

...

...

...

- - - Low aromatic solvents containing by weight less than 1% aromatic content

20

2710

11

60

00

- - - Other solvent spirits

20

2710

...

...

...

70

00

- - - Naphtha, reformate and preparations for preparing spirits

20

2710

11

90

00

- - - Other

...

...

...

2710

19

- - Other:

...

...

...

- - - Medium oils and preparations:

2710

19

13

00

- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 230C

25

2710

...

...

...

14

00

- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C

25

2710

19

16

00

- - - - Kerosene

...

...

...

2710

19

19

00

- - - - Other

15

2710

19

20

...

...

...

- - - - Topped crudes

5

2710

19

30

00

- - - - Carbon black feedstock

5

...

...

...

- - - Lubricating oils and greases:

2710

19

41

00

- - - - Lubricating oil feedstock

...

...

...

2710

19

42

00

- - - - Lubricating oils for aircraft engines

5

2710

19

43

...

...

...

- - - - Other lubricating oils

10

2710

19

44

00

- - - - Lubricating greases

5

2710

...

...

...

50

00

- - - Hydraulic brake fluid

3

2710

19

60

00

- - - Transformer and circuit breakers oils

...

...

...

- - - Fuel oils:

2710

19

71

...

...

...

- - - - High speed diesel fuel

20

2710

19

72

00

- - - - Other diesel fuel

20

2710

...

...

...

79

00

- - - - Other [mazut] fuel oils

252

2710

19

90

00

- - - Other

...

...

...

- Waste oils:

2710

91

00

...

...

...

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

20

2710

99

00

00

- - Other

20