Tiếng Việt| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 73/2009/TT-BTC | Hanoi, April 13, 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 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.- 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 20 April 2009.
Circular 33/2009/TT-BTC of the Minister of Finance dated 19 February 2009 on preferential import duty rates applicable to Group 2710 goods on the preferential import tariff list is hereby repealed.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 73/2009/TT-BTC of the Ministry of Finance dated 13 April 2009)
Code
Description
Tax Rate
(%)
27.10
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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:
...
...
...
11
- - Light oils and preparations:
...
...
...
2710
11
11
00
- - - - Premium leaded
20
2710
11
...
...
...
00
- - - - Premium unleaded
20
2710
11
13
00
- - - - Regular leaded
20
...
...
...
11
14
00
- - - - Regular unleaded
20
2710
11
15
00
...
...
...
20
2710
11
16
00
- - - - Other, unleaded
20
2710
11
...
...
...
00
- - - Aviation spirit
20
2710
11
30
00
- - - - Tetra propylene
20
...
...
...
11
40
00
- - - White spirit
20
2710
11
50
00
...
...
...
20
2710
11
60
00
- - - - Other solvent spirits
20
2710
11
...
...
...
00
- - - - Naphtha, reformate and preparations for preparing spirits
20
2710
11
90
00
- - - - Other
20
...
...
...
19
-- Other:
...
...
...
2710
19
13
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 23°C
25
2710
19
...
...
...
00
- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23°C
25
2710
19
16
00
- - - - Kerosene
35
...
...
...
19
19
00
- - - - Other
15
2710
19
20
00
...
...
...
5
2710
19
30
00
- - - - Carbon black feedstock
5
...
...
...
- - - Lubricating oils and greases:
2710
19
41
00
- - - - Lubricating oil feedstock
5
...
...
...
19
42
00
- - - - Lubricating oils for aircraft engines
5
2710
19
43
00
...
...
...
10
2710
19
44
00
- - - - Lubricating greases
5
2710
19
...
...
...
00
- - - - Hydraulic brake fluid
3
2710
19
60
00
- - - - Transformer and circuit breakers oils
5
...
...
...
- - - - Fuel oils:
2710
19
71
00
...
...
...
20
2710
19
72
00
- - - - Other diesel fuel
20
2710
19
...
...
...
00
- - - - Other fuel oils
35
2710
19
90
00
- - - Other
40
...
...
...
- Waste oils:
2710
91
00
00
...
...
...
20
2710
99
00
00
- - Other
20
- 1 Circular No. 33/2009/TT-BTC of February 19, 2009, guiding preferential import duty rates applicable to gasoline and oil1 on the preferential import tariff list.
- 2 Circular No. 33/2009/TT-BTC of February 19, 2009, guiding preferential import duty rates applicable to gasoline and oil1 on the preferential import tariff list.