THE MINISTRY OF FINANCE
Circular No. 190/2010/TT-BTC of December 1, 2010, guiding the implementation of preferential import duty rates applicable to a number of commodities under Heading 2710 in the Preferential Import Tariff
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, 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;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to Government’s Decree No. 84/2009/ND-CP of October 15, 2009 on petrol and oil trading;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
On the basis of the Ministry of Finance’s Official Letter No. 837/BTC-CST of January 19, 2010, the Ministry of Finance guides the implementation of preferential import duty rates applicable to a number of commodities under Heading 2710 in the Preferential Import Tariff as follows:
Article 1. Duty rates
To adjust preferential import duty rates applicable to a number of petrol and oil under Heading 2710 in the Preferential Import Tariff into new ones on the list attached to this Circular.
Article 2. Effect
1. This Circular takes effect from the date of its signing and supersedes the Ministry of Finance’s Circular No. 59/2010/TT-BTC of April 19, 2010, guiding the implementation of preferential import duty rates applicable to a number of commodities under Heading 2710 in the Preferential Import Tariff.
2. From January 1, 2011, preferential import duty rates applicable to a number of petrol and oil commodities under Heading 2710 continue to comply with this Circular, superseding regulations on preferential import duty rates applicable to a number of petrol and oil commodities under Heading 2710 specified in the Ministry of Finance’s Circular No. 184/2010/TT-BTC of November 15, 2010, providing duty rates in the Export Tariff and Preferential Import Tariff according to the list of dutiable commodities.
For the Minister of Finance
Deputy Minister
TRAN VAN HIEU
List of preferential import duty rates applicable to a number of commodities under Heading 2710
(Attached to the Ministry of Finance’s Circular No. 190/2010/TT-BTC of December 1, 2010)
Heading | Description | Duty rate (%) |
27.10 | | | | Oil originated from petroleum oil and oils obtained from bituminous minerals, other than crude oil; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oil or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; oil residues. | |
| | | | Oil originated from petroleum oil and oils obtained from bituminous minerals (other than crude oil); preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oil or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than oil residues: | |
2710 | 11 | | | - - Light oils and preparations: | |
| | | | - - - Motor gasoline: | |
2710 | 11 | 11 | 00 | - - - - Lead mixture, high-class kind | 12 |
2710 | 11 | 12 | 00 | - - - - Non-lead mixture, high-class kind | 12 |
2710 | 11 | 13 | 00 | - - - - Lead mixture, common kind | 12 |
2710 | 11 | 14 | 00 | - - - - Non-lead mixture, common kind | 12 |
2710 | 11 | 15 | 00 | - - - - Other, lead mixture | 12 |
2710 | 11 | 16 | 00 | - - - - Other, non-lead mixture | 12 |
2710 | 11 | 20 | 00 | - - - Aviation spirit | 12 |
2710 | 11 | 30 | 00 | - - - Tetrapropylene | 12 |
2710 | 11 | 40 | 00 | - - - White spirit | 12 |
2710 | 11 | 50 | 00 | - - - Spirit with aromatic constituent of less than 1% | 12 |
2710 | 11 | 60 | 00 | - - - Other spirits | 12 |
2710 | 11 | 70 | 00 | - - - Naphtha, reformate and other preparations for petrol preparation | 12 |
2710 | 11 | 90 | 00 | - - - Other | 12 |
2710 | 19 | | | - - Other: | |
| | | | - - - Medium oils (with medium boil) and preparations: | |
2710 | 19 | 13 | 00 | - - - - Aviation turbo engine fuel (jet fuel) with flash-degree of 230C or more | 12 |
2710 | 19 | 14 | 00 | - - - - Aviation turbo engine fuel (jet fuel) with flash-degree of less than 230C | 12 |
2710 | 19 | 16 | 00 | - - - - Kerosene | 10 |
2710 | 19 | 19 | 00 | - - - - Other | 15 |
2710 | 19 | 20 | 00 | - - - - Crude oil with light split | 5 |
2710 | 19 | 30 | 00 | - - - - Raw material for black coal production | 5 |
| | | | - - - Lubricant oil and grease: | |
2710 | 19 | 41 | 00 | - - - - Mineral oil for lubricant oil production | 5 |
2710 | 19 | 42 | 00 | - - - - Lubricant oil for jet engine | 5 |
2710 | 19 | 43 | 00 | - - - - Other lubricant oil | 10 |
2710 | 19 | 44 | 00 | - - - - Lubricant grease | 5 |
2710 | 19 | 50 | 00 | - - - Oil used in hydraulic brake (brake fluid) | 3 |
2710 | 19 | 60 | 00 | - - - Transformer oil and oil used for switch part | 5 |
| | | | - - - Fuel oil: | |
2710 | 19 | 71 | 00 | - - - - Diesel fuel used for high-speed engine | 5 |
2710 | 19 | 72 | 00 | - - - - Other diesel fuel | 5 |
2710 | 19 | 79 | 00 | - - - - Other fuel | 7 |
2710 | 19 | 90 | | - - - Other | |
2710 | 19 | 90 | 10 | - - - - Anti-sticky agent for DAP fertilizer production | 1 |
2710 | 91 | 90 | 90 | - - - - Other | 5 |
| | | | - Oil residues: | |
2710 | 91 | 00 | 00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
THE END
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