THE MINISTRY OF FINANCE
Circular No.03/2015/TT-BTC dated January 6, 2015 of the Ministry of Finance amending the preferential import tax rate for some petroleum commodities in the Heading 27.10 in the Preferential Import Tariff
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 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. 215/2013/ND-CP dated December 23, 2013 of the Government on defining functions, tasks, entitlements, and organizational structure of the Ministry of Finance;
On the basis of preferential import tax rates on petroleum articles in equivalent to petroleum article prices on the international market prescribed in the Official Dispatch No. 17728/BTC-CST dated December 4, 2014 of the Ministry of Finance and preferential import tax rates on articles of aviation spirits in equivalent to aviation spirit prices on the international market prescribed in the Official Dispatch No. 16661/BTC-CST dated November 29, 2012 of the Ministry of Finance;
At the request of the Director of the Tax Policy Department,
The Minister of Finance issues the Circular amending the preferential import tax rate for some petroleum commodities in the Heading 27.10 in the Preferential Import Tariff.
Article 1. To amendthe preferential import tax rate for some petroleum commodities in the Heading 27.10 in the Preferential Import Tariff
The preferential import tax rates of petroleum commodities in heading 27.10 in Preferential Import Tariff issued with the Circular No. 213/2014/TT-BTC dated December 31, 2014 of the Ministry of Finance shall be changed into new preferential import tax rates as prescribed in the List of Preferential Import Tariff.
Article 2. Implementation effect
1. This Circular shall take effect on January 07, 2015.
2. This Circular replaces the Circular No. 185/2014/TT-BTC dated December 5, 2014 of the Ministry of Finance on amending the preferential import tax rates imposed on petroleum articles in heading 27.10 in preferential import tariff; the Circular No. 213/2014/TT-BTC dated December 31, 2014 of the Minister of Finance on changes in preferential import tax rates on articles of aviation spirits in heading 27.10 in the Preferential import tariff./.
For the Minister
The Deputy Minister
Vu Thi Mai
LIST OF TAX RATES
PREFERENTIAL IMPORT TAX RATES ON COMMODITIES IN 2710 HEADING 27.10
(Issued with Circular No. 03/2015/TT-BTC dated January 6, 2015 of the Minister of Finance)
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) 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 those containing bio-diesel and other than waste oils. | |
2710.12 | - - Light oils and preparations | |
| - - - Motor spirit | |
2710.12.11 | - - - - Of RON 97 and above, leaded | 35 |
2710.12.12 | - - - - Of RON 97 and above, unleaded | 35 |
2710.12.13 | - - - - Of RON 90 and above, but below RON 97, leaded | 35 |
2710.12.14 | - - - - Of RON 90 and above, but below RON 97, unleaded | 35 |
2710.12.15 | - - - - Other, leaded | 35 |
2710.12.16 | - - - - Other, unleaded | 35 |
2710.12.20 | - - - Aviation spirit, not of a kind used as jet fuel | 25 |
2710.12.30 | - - - Tetrapropylen | 35 |
2710.12.40 | - - - White spirit | 35 |
2710.12.50 | - - - Low aromatic solvents containing by weight less than 1% aromatic content | 35 |
2710.12.60 | - - - Other solvent spirits | 35 |
2710.12.70 | - - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits | 35 |
2710.12.80 | - - - Other alpha olephins | 35 |
2710.12.90 | - - - Other | 35 |
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 | 30 |
2710.19.72 | - - - - Other diesel fuels | 30 |
2710.19.79 | - - - - Fuel oils | 35 |
2710.19.81 | - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23° C | 25 |
2710.19.82 | - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23° C | 25 |
2710.19.83 | - - - Other kerosine | 35 |
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) 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, 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 |
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