- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 119/2009/TT-BTC | Hanoi, June 10th, 2009 |
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2009 on preferential import duty rates applicable to Group 2710 goods on the preferential import tariff list is hereby repealed.
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
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:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2710
11
- - Light oils and preparations:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - - Motor spirit:
2710
11
11
00
- - - - Premium leaded
20
2710
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
12
00
- - - - Premium unleaded
20
2710
11
13
00
- - - - Regular leaded
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2710
11
14
00
- - - - Regular unleaded
20
2710
11
15
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - - - Other, leaded
20
2710
11
16
00
- - - - Other, unleaded
20
2710
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
20
00
- - - Aviation spirit
20
2710
11
30
00
- - - Tetrapropylene
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2710
11
40
00
- - - White spirit
20
2710
11
50
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - - Low aromatic solvents containing by weight less than 1% aromatic content
20
2710
11
60
00
- - - Other solvent spirits
20
2710
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
70
00
- - - Naphtha, reformate and preparations for preparing spirits
20
2710
11
90
00
- - - Other
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2710
19
- - Other:
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - - Medium oils and preparations:
2710
19
13
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 230C
25
2710
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
14
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C
25
2710
19
16
00
- - - - Kerosene
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2710
19
19
00
- - - - Other
15
2710
19
20
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - - - Topped crudes
5
2710
19
30
00
- - - - Carbon black feedstock
5
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - - Lubricating oils and greases:
2710
19
41
00
- - - - Lubricating oil feedstock
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2710
19
42
00
- - - - Lubricating oils for aircraft engines
5
2710
19
43
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - - - Other lubricating oils
10
2710
19
44
00
- - - - Lubricating greases
5
2710
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
50
00
- - - Hydraulic brake fluid
3
2710
19
60
00
- - - Transformer and circuit breakers oils
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - - Fuel oils:
2710
19
71
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - - - High speed diesel fuel
20
2710
19
72
00
- - - - Other diesel fuel
20
2710
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
79
00
- - - - Other [mazut] fuel oils
252
2710
19
90
00
- - - Other
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Waste oils:
2710
91
00
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Mọi chi tiết xin liên hệ: ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710
99
00
00
- - Other
20
- 1 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 2 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.