VietnameseCircular No. 33/2009/TT-BTC dated February 19, 2009 of the Ministry of Finance guiding preferential import duty rates applicable to gasoline and oil1 on the preferential import tariff list
ATTRIBUTE
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 33/2009/TT-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 19/02/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Enterprise , Export - Import , Policy , Tax - Fee - Charge |
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 33/2009/TT-BTC | Hanoi, February 19, 2009 |
CIRCULAR
GUIDING PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GASOLINE AND OIL1 ON THE PREFERENTIAL IMPORT TARIFF LIST
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295-2007-NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Import and Export Tariff List and the Preferential Import and Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149-2005-ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 118-2008-ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
The Minister of Finance provides the following guidelines on preferential import duty rates applicable to Group 2710 goods on the preferential import tariff list:
Article 1. To amend in the List attached, the preferential import duty rates applicable to Group 2710 goods on the Preferential Import Tariff List as stipulated in Decision 106-2007-QD-BTC of the Minister of Finance dated 20 December 2007 (as amended).
Article 2. To repeal Circular 24-2009-TT-BTC dated 5 February 20092 and Circular 30-2009-TT-BTC dated 11 February 2009 of the Ministry of Finance on preferential import duty rates applicable to Group 2710 goods on the preferential import tariff list.
Article 3. This Circular shall be of full force and effect as from the date of its signing, and shall apply to import goods' customs declarations registered with the customs office as from 23 February 2009.
| FOR THE MINISTER OF FINANCE |
LIST
OF AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Circular 33-2009-TT-BTC of the Ministry of Finance dated 20 February 2009)
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 constituents of the preparations; waste oils. |
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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 constituents of the preparations, other than waste oils: |
|
2710 | 11 |
|
| - - Light oils and preparations: |
|
|
|
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| - - - Motor spirit: |
|
2710 | 11 | 11 | 00 | - - - - Premium leaded | 20 |
2710 | 11 | 12 | 00 | - - - - Premium unleaded | 20 |
2710 | 11 | 13 | 00 | - - - - Regular leaded | 20 |
2710 | 11 | 14 | 00 | - - - - Regular unleaded | 20 |
2710 | 11 | 15 | 00 | - - - - Other, leaded | 20 |
2710 | 11 | 16 | 00 | - - - - Other, unleaded | 20 |
2710 | 11 | 20 | 00 | - - - Aviation spirit | 20 |
2710 | 11 | 30 | 00 | - - - Tetrapropylene | 20 |
2710 | 11 | 40 | 00 | - - - White spirit | 20 |
2710 | 11 | 50 | 00 | - - - Low aromatic solvents containing by weight less than 1% aromatic content | 20 |
2710 | 11 | 60 | 00 | - - - Other solvent spirits | 20 |
2710 | 11 | 70 | 00 | - - - Naphtha, reformate and preparations for preparing spirits | 20 |
2710 | 11 | 90 | 00 | - - - Other | 20 |
2710 | 19 |
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| - - Other: |
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|
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| - - - Medium oils and preparations: |
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2710 | 19 | 13 | 00 | - - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 230C | 25 |
2710 | 19 | 14 | 00 | - - - - Aviation turbine fuel (jet fuel) having a flash point of less than 230C | 25 |
2710 | 19 | 16 | 00 | - - - - Kerosene | 40 |
2710 | 19 | 19 | 00 | - - - - Other | 15 |
2710 | 19 | 20 | 00 | - - - - Topped crudes | 5 |
2710 | 19 | 30 | 00 | - - - - Carbon black feedstock | 5 |
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|
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| - - - Lubricating oils and greases: |
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2710 | 19 | 41 | 00 | - - - - Lubricating oil feedstock | 5 |
2710 | 19 | 42 | 00 | - - - - Lubricating oils for aircraft engines | 5 |
2710 | 19 | 43 | 00 | - - - - Other lubricating oils | 10 |
2710 | 19 | 44 | 00 | - - - - Lubricating greases | 5 |
2710 | 19 | 50 | 00 | - - - Hydraulic brake fluid | 3 |
2710 | 19 | 60 | 00 | - - - Transformer and circuit breakers oils | 5 |
|
|
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| - - - Fuel oils: |
|
2710 | 19 | 71 | 00 | - - - - High speed diesel fuel | 25 |
2710 | 19 | 72 | 00 | - - - - Other diesel fuel | 25 |
2710 | 19 | 79 | 00 | - - - - Other fuel oils | 35 |
2710 | 19 | 90 | 00 | - - - Other | 35 |
|
|
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| - Waste oils: |
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2710 | 91 | 00 | 00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710 | 99 | 00 | 00 | - - Other | 20 |
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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