Tiếng Việt- 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. 33/2009/TT-BTC | Hanoi, February 19, 2009 |
CIRCULAR
GUIDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GASOLINE AND OIL1 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 Group 2710 goods on the preferential import tariff list:
Article 1. To amend in the List attached, the preferential import duty rates applicable to 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. To repeal Circular 24-2009-TT-BTC dated 5 February 20092 and Circular 30-2009-TT-BTC dated 11 February 2009 of the Ministry of Finance on preferential import duty rates applicable to Group 2710 goods on the preferential import tariff list.
Article 3. 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 23 February 2009.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
...
...
...
OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Circular 33-2009-TT-BTC of the Ministry of Finance dated 20 February 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
00
- - - - Premium leaded
20
2710
11
12
00
- - - - Premium unleaded
...
...
...
2710
11
13
00
- - - - Regular leaded
20
2710
11
14
...
...
...
- - - - Regular unleaded
20
2710
11
15
00
- - - - Other, leaded
20
2710
...
...
...
16
00
- - - - Other, unleaded
20
2710
11
20
00
- - - Aviation spirit
...
...
...
2710
11
30
00
- - - Tetrapropylene
20
2710
11
40
...
...
...
- - - White spirit
20
2710
11
50
00
- - - Low aromatic solvents containing by weight less than 1% aromatic content
20
2710
...
...
...
60
00
- - - Other solvent spirits
20
2710
11
70
00
- - - Naphtha, reformate and preparations for preparing spirits
...
...
...
2710
11
90
00
- - - Other
20
2710
19
...
...
...
- - Other:
- - - Medium oils and preparations:
2710
...
...
...
13
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 230C
25
2710
19
14
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C
...
...
...
2710
19
16
00
- - - - Kerosene
40
2710
19
19
...
...
...
- - - - Other
15
2710
19
20
00
- - - - Topped crudes
5
2710
...
...
...
30
00
- - - - Carbon black feedstock
5
- - - Lubricating oils and greases:
...
...
...
2710
19
41
00
- - - - Lubricating oil feedstock
5
2710
19
42
...
...
...
- - - - Lubricating oils for aircraft engines
5
2710
19
43
00
- - - - Other lubricating oils
10
2710
...
...
...
44
00
- - - - Lubricating greases
5
2710
19
50
00
- - - Hydraulic brake fluid
...
...
...
2710
19
60
00
- - - Transformer and circuit breakers oils
5
...
...
...
- - - Fuel oils:
2710
19
71
00
- - - - High speed diesel fuel
25
2710
...
...
...
72
00
- - - - Other diesel fuel
25
2710
19
79
00
- - - - Other fuel oils
...
...
...
2710
19
90
00
- - - Other
35
...
...
...
- Waste oils:
2710
91
00
00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710
...
...
...
00
00
- - Other
20
- 1 Circular No. 73/2009/TT-BTC of April 13, 2009, guiding preferential import duty rates applicable to gasoline and oil being group 2710 goods on the preferential import tariff list
- 2 Circular No. 73/2009/TT-BTC of April 13, 2009, guiding preferential import duty rates applicable to gasoline and oil being group 2710 goods on the preferential import tariff list
- 1 Circular No. 109/2012/TT-BTC of July 03, 2012, guiding the application of the preferential import tax rates on a number of items belonging to group 2710 in the preferential import tariff
- 2 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 3 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 4 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.