Circular 61/2015/TT-BTC amending preferential import tax rates for gasoline and oil products in group 27.10 in the Preferential Import Tariff promulgated by the Ministry of Finance

Số hiệu	61/2015/TT-BTC
Loại văn bản	Thông tư
Cơ quan	Bộ Tài chính
Ngày ban hành	27/04/2015
Người ký	Vũ Thị Mai
Ngày hiệu lực	Đã biết Để xem thông tin này, vui lòng đăng nhập tài khoản gói nâng cao. Nếu chưa có tài khoản vui lòng đăng ký.
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Theo dõi
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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 61/2015/TT-BTC	Hanoi, April 27, 2015

CIRCULAR

CHANGES IN PREFERENTIAL IMPORT TAX RATES ON PETROLEUM ARTICLES IN HEADING 27.10 IN PREFERENTIAL IMPORT TARIFF SCHEDULE

Pursuant to the Law on imported and exported taxes dated June 14, 2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of Standing Committee of the National Assembly on issuance of Export tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading, Import tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading;

Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government on providing guidance on the Law on Export and import tax;

Pursuant to Decree No. 83/2014/NĐ-CP dated September 3, 2014 of the Government on petroleum trading;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government on defining functions, tasks, entitlements, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 53/2012/QĐ-TTg dated November 22, 2012 of the Prime Minister on issuance of the roadmap for application of ratios for blending biospirit and traditional fuels;

At the request of the Director of the Tax Policy Department,

The Minister of Finance issues the Circular on changes in preferential import tax rates on petroleum articles in heading 27.10 in preferential import tariff schedule.

Article 1. Changes in preferential import tax rates on petroleum articles in heading 27.10

1. The preferential import tax rates of petroleum articles in heading 27.10 in Preferential import tariff schedule issued together with Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Ministry of Finance shall be changed into new preferential import tax rates as prescribed in the List of preferential import tax rates enclosed herewith.

2. The preferential import tax rates of biodiesel in heading 98 in Preferential import tariff schedule issued together with Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Ministry of Finance shall be changed into new preferential import tax rates as prescribed in the List of preferential import tax rates enclosed herewith.

Article 2. Effect

1. This Circular shall take effect from May 4, 2015.

2. This Circular shall replace the Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Minister of Finance on changes in preferential import tax rates on petroleum articles in heading 27.10 in the Preferential import tariff schedule.

PP. MINISTER
DEPUTY MINISTER

Vu Thi Mai

LIST OF

PREFERENTIAL IMPORT TAX RATES OF PETROLEUM ARTICLES IN HEADING 27.10(Issued together with Circular No. 61/2015/TT-BTC dated April 27, 2015 of the Ministry of Finance)

Section I

Preferential import tax rates applying for 97 headings according to List of import commodities in Vietnam

Hs 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, 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 those containing biodiesel and other than waste oils:
2710.12	- - Light oils and preparations:
	- - - Motor spirit:
2710.12.11	- - - - Of RON 97 and above, leaded	20
2710.12.12	- - - - Of RON 97 and above, unleaded	20
2710.12.13	- - - - Of RON 90 and above, but below RON 97, leaded	20
2710.12.14	- - - - Of RON 90 and above, but below RON 97, unleaded	20
2710.12.15	- - - - Other, leaded	20
2710.12.16	- - - - Other, unleaded	20
2710.12.20	- - - - Aviation spirit, not of a kind used as jet fuel	10
2710.12.30	- - - Tetrapropylen	20
2710.12.40	- - - White spirit	20
2710.12.50	- - - Low aromatic solvents containing by weight less than 1% aromatic content	20
2710.12.60	- - - Other solvent spirits	20
2710.12.70	- - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits	20
2710.12.80	- - - Other alpha olefins	20
2710.12.90	- - - Other	20
2710.19	- - Other:
2710.19.20	- - - Topped crude	5
2710.19.30	- - - Carbon black feedstock	5
	- - - Lubricating oils and greases:
2710.19.41	- - - - Lubricating oil feedstock	5
2710.19.42	- - - - Lubricating oils for aircraft engines	5
2710.19.43	- - - - Other lubricating oils	5
2710.19.44	- - - - Lubricating greases	5
2710.19.50	- - - Hydraulic brake fluid	3
2710.19.60	- - - Transformer and circuit breakers oils	5
	- - - Diesel fuel; fuel oils:
2710.19.71	- - - - Automobile diesel fuels	12
2710.19.72	- - - - Other diesel fuels	12
2710.19.79	- - - - Fuel oils	13
2710.19.81	- - - Aviation turbine fuel (jet fuel) having a flash point of 23°C or more	10
2710.19.82	- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23°C	10
2710.19.83	- - - Other kerosene	20
2710.19.89	- - - Other medium oils and preparations	15
2710.19.90	- - - Other	3
2710.20.00	- 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; containing biodiesel, other than waste oils.	5
	- Waste oils:
2710.91.00	- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybromminated biphenyls (PBBs)	20
2710.99.00	- - Other	20

Section II

Chapter 98 - HS code and special preferential import tax rates on several groups of articles and several articles

Hs code

Description

Hs code equivalent to Section I of Appendix II

Tax rate (%)

9838

Biospirit (E5, E10)

2710

Biodiesel (B5, B10)

2710

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Từ khóa: 61/2015/TT-BTC Thông tư 61/2015/TT-BTC Thông tư số 61/2015/TT-BTC Thông tư 61/2015/TT-BTC của Bộ Tài chính Thông tư số 61/2015/TT-BTC của Bộ Tài chính Thông tư 61 2015 TT BTC của Bộ Tài chính

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