THE MINISTRY OF FINANCE
------- | SOCIALISTREPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------- |
No. 109/2012/TT-BTC | Hanoi, July 03, 2012 |
CIRCULAR
GUIDING THE APPLICATION OF THE PREFERENTIAL IMPORT TAX RATES ON A NUMBER OF ITEMS BELONGING TO GROUP 2710 IN THE PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on Export, import tax on June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 on September 28, 2007 by the Standing committee of the National Assembly of the Socialist Republic of Vietnam on the promulgation of the export tariff on each group of goods, the preferential import tariff by the list of taxable group of goods and the preferential tax bracket on each group of goods;
Pursuant to the Government s Decree No. 87/2010/ND-CP on August 13, 2010 on detailing the implementation of a number of articles of the Law on Export, import tax;
Pursuant to the Government s Decree No. 84/2009/ND-CP on September 15, 2009 on fuel trading;
Pursuant to the Government s Decree No. 118/2008/ND-CP on defining the functions, tasks, powers and organizational structure by the Ministry of Finance;
At the proposal of the Director of the Tax policy department;
The Minister of Finance promulgates the Circular on guiding the application of the preferential import tax rates on a number of items belonging to group 2710 in the preferential import tariff
Article 1. The preferential import tax rates on a number of items belonging to group 2710 in the preferential import tariff
Changing the preferential import tax rates on a number of items belonging to Group 2710 in the preferential import tariff promulgated together with the Circular No. 103/2012/TT-BTC on June 22, 2012 of the Ministry of Finance on guiding the application of preferential import tax rates on a number of items belonging to Group 2710 in the preferential import tariff into the new preferential import tax rates specified in the list promulgated together with this Circular.
Article 2. Effect
This Circular takes effect as from the date of its signing and supersedes the Circular No. 103/2012/TT-BTC on June 22, 2012 of the Ministry of Finance on guiding the application of preferential import tax rates on a number of items belonging to Group 2710 in the preferential import tariff./.
| FOR THE MINISTER
DEPUTY MINISTER
Vu Thi Mai |
LIST
PREFERENTIAL IMPORT TAX RATES ON A NUMBER OF ITEMS BELONGING TO GROUP 2710
Promulgated together with the Circular No. 109/2012/TT-BTC on July 03, 2012 of the Ministry of Finance)
Code | Description | Tax rate (%) |
27.10 | Petroleum oil and oil from bituminous mineral, except for crude oil; unspecified preparations or preparations specified at other places that 70% and above thereof is petroleum oil or oil from bituminous mineral. These kinds of oil are primary composition of such preparations; waste oil. | |
| - Petroleum oil and oil from bituminous mineral (except for crude oil) and unspecified preparations or preparations specified at other places that 70% and above thereof is petroleum oil or oil from bituminous mineral. These kinds of oil are primary composition of such preparations, except for bio-fuel and waste oil. | |
2710.12 | - - Light oil and its preparations: | |
| - - - Petrol | |
2710.12.11 | - - - - RON 97 and above, leaded | 12 |
2710.12.12 | - - - - RON 97 and above, unleaded | 12 |
2710.12.13 | - - - - Above RON 90, under RON 9, leaded | 12 |
2710.12.14 | - - - - Above RON 90, under RON 97, unleaded | 12 |
2710.12.15 | - - - - Other kinds, leaded | 12 |
2710.12.16 | - - - - Other kinds, unleaded | 12 |
2710.12.20 | - - - Aviation petrol, except for jet plane fuel | 12 |
2710.12.30 | - - - Tertaprolylene | 12 |
2710.12.40 | - - - White spirit | 12 |
2710.12.50 | - - - Solvent with under 1% of aromatics by weight | 12 |
2710.12.60 | - - - Other light solvents | 12 |
2710.12.70 | - - - Naphtha, reformate and other preparations for making petrol | 12 |
2710.12.80 | - - - Other alpha olefin | 12 |
2710.12.90 | - - - Other kinds | 12 |
2710.19 | - - Other kinds: | |
2710.19.20 | - - - Topped crude oil | 5 |
2710.19.30 | - - - Carbon black feedstock oil | 5 |
| - - - Lubrication oil and grease | |
2710.19.41 | - - - - Lubrication oil base stock | 5 |
2710.19.42 | - - - - Plane engine lubrication oil | 5 |
2710.19.43 | - - - - Other lubrication oil | 5 |
2710.19.44 | - - - - Lubrication grease | 5 |
2710.19.50 | - - - Hydraulic brake fluid | 3 |
2710.19.60 | - - - Transformer oil and circuit breaker oil | 5 |
| - - - Diesel fuel; fuel oil: | |
2710.19.71 | - - - - Diesel fuel for cars | 10 |
2710.19.72 | - - - - Other diesel fuel | 10 |
2710.19.79 | - - - - Fuel oil | 12 |
2710.19.81 | - - - Plane fuel (jet fuel) with flash point from 23oC or above | 12 |
2710.19.82 | - - - Plane fuel (jet fuel) with flash point under 23oC | 12 |
2710.19.83 | - - - Other kerosene | 12 |
2710.19.89 | - - - Other medium oil and its preparations | 15 |
2710.19.90 | - - - Other kinds | 3 |
2710.20.00 | - Petroleum oil and oil from bituminous mineral (except for crude oil) and unspecified preparations or preparations specified at other places that 70% and above thereof is petroleum oil or oil from bituminous mineral. These kinds of oil are primary composition of such preparations that contain bio-diesel, except for waste oil. | 5 |
| - Waste oil: | |
2710.91.00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710.99.00 | - - Other kinds | 20 |
Vietnamese
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