THE MINISTRY OF FINANCE | VIETNAM SOCIALIST REPUBLIC |
No. 24/2011/TT-BTC | Hanoi, February 23, 2011 |
CIRCULAR
GUIDING THE IMPLEMENTATION OF PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF COMMODITIES UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFF
Pursuance to the Law on Import Duty and Export Duty No.45/2005/QH11 dated 14/6/2005;
Pursuance to the Resolution No.295/2007/NQ-UBTVQH12 dated 28/9/2007of the Standing Committee of National Assembly on promulgating the Export Tariff according to the List of dutiable commodity groups and the duty rate bracket for each commodity group and the Preferential Import Tariff according to the List of dutiable commodity groups and the preferential duty rate bracket for each commodity group;
Pursuance to the Decree No.87/2010/ND-CP dated 13/8/2010 of the Government on detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuance to the Decree No.84/2009/ND-CP dated 15/10/2009 of the Government on trading Gasoline, oil;
Pursuance to the Decree No.118/2008/ND-CP dated 27/11/2008 of the Government on providing functions, duties, powers and organizational structure of the Ministry of Finance;
On the basis of the official Dispatch No.837/BTC-CST dated 19/1/2010 of the Ministry of Finance, the Ministry of Finance guides the implementation of rates of referential import tariff for a number of commodities under the group 2710 in the referential import tariffas follows:
Article 1. Tax rate
Adjusting preferential import tax rates of some commodities of gasoline, oil under the Heading 2710 specified in the preferential import tariff into new rates for preferential import tariff specified in the List issuing together with this Circular.
Article 2.Effect
This Circular takes effect on 24/2/2011 and replaces the Circular No.07/2011/TT-BTC dated 14/1/2011 of the Ministry of Finance on guiding the implementation of preferential import tax rates for a number of commodities under the Heading 2710 in the referential import tariff./.
| FOR THE MINISTER |
LIST
PREFERENTIAL IMPORT TAX RATE FOR A NUMBER OF COMMODITIES UNDER THE HEADING 2710
(Issuing together with the Circular No.24/2011/TT-BTC dated 23/2/2011 of the Ministry of Finance)
HS code | HS code | HS code | HS 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 element of those preparations; waste oil. |
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| - 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 element of those preparations, other than waste oil: |
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2710 | 11 |
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| - Light oils and preparations: |
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| - - - Motor spirit: |
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2710 | 11 | 11 | 00 | - - - - premium leaded | 0 |
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2710 | 11 | 12 | 00 | - - - - Motor spirit, premium unleaded | 0 |
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2710 | 11 | 13 | 00 | - - - - regular leaded | 0 |
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2710 | 11 | 14 | 00 | - - - - regular unleaded | 0 |
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2710 | 11 | 15 | 00 | - - - - other, leaded | 0 |
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2710 | 11 | 16 | 00 | - - - - Other motor spirit, unleaded | 0 |
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2710 | 11 | 20 | 00 | - - - Aviation gasoline | 0 |
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2710 | 11 | 30 | 00 | - - - Tetrapropylene | 0 |
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2710 | 11 | 40 | 00 | - - - Solvent blank (white spirit) | 0 |
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2710 | 11 | 50 | 00 | - - - Solvents with low aromatic content of less than 1% | 0 |
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2710 | 11 | 60 | 00 | - - - other solvent | 0 |
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2710 | 11 | 70 | 00 | - - - Naphtha, reformate and other preparations for mixing gasoline
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2710 | 11 | 90 | 00 | - - - Other | 0 |
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2710 | 19 |
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| - - Other: |
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| - - - Medium oil (average boiling) and other preparations: |
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2710 | 19 | 13 | 00 | - - - - Aviation turbine fuel (jet fuel) having a flash point from 23oC or more | 0 |
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2710 | 19 | 14 | 00 | - - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC | 0 |
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2710 | 19 | 16 | 00 | - - - - Kerosene | 0 |
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2710 | 19 | 19 | 00 | - - - - Other | 15 |
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2710 | 19 | 20 | 00 | - - - - Crude oil non light-weight | 5 |
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2710 | 19 | 30 | 00 | - - - - Raw materials for black coal production | 5 |
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| - - - oils and greases: |
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2710 | 19 | 41 | 00 | - - - - Mineral oils producing lubricating oils | 5 |
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2710 | 19 | 42 | 00 | - - - - Lubricating oils for aircraft engines | 5 |
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2710 | 19 | 43 | 00 | - - - - Other Lubricating oils | 5 |
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2710 | 19 | 44 | 00 | - - - - Lubricating greases | 5 |
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2710 | 19 | 50 | 00 | - - - Oil used in hydraulic arresters (brake oil) | 3 |
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2710 | 19 | 60 | 00 | - - - Oil for transformer or circuit breakers | 5 |
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| - - - Fuel oil: |
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2710 | 19 | 71 | 00 | - - - - diesel fuel used for speed engine | 0 |
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2710 | 19 | 72 | 00 | - - - - other diesel fuel | 0 |
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2710 | 19 | 79 | 00 | - - - - Other fuel | 0 |
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2710 | 19 | 90 |
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2710 | 19 | 90 | 10 | - - - - Anti-adhesive fertilizer production | 1 |
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2710 | 19 | 90 | 90 | - - - - Other | 5 |
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| - Waste oil: |
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2710 | 91 | 00 | 00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
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2710 | 99 | 00 | 00 | - - Other | 20 |
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