THE MINISTRY OF FINANCE
Circular No. 47/2013/TT-BTC dated April 26, 2013 of the Ministry of Finance amending, supplementing the preferential import tax for some commodities in the heading 2710 in the Preferential Export and Import Tariff
Pursuant to the Law on Export and Import dated June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated 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 Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to the Decree No. 84/2009/ND-CP dated October 15, 2009 of the Government on petrol and oil trading;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Head of Tax Policy Department,
The Minister of Finance issues the Circular amending, supplementing preferential import tax for some commodities in the heading 2710 at the Preferential Import Tariff,
Article 1. To amend the preferential import tax rate for some commodities in the heading 2710 at the Preferential Import Tariff
To amend the preferential import tax for some commodities at the heading 2710 prescribed at the Preferential Import Tariff issued with the Circular No. 43/2013/TT-BTC dated April 18, 2013 of the Ministry of Finance amending, supplementing preferential import tax for some commodities in the heading 2710 at the Preferential Import Tariff to the new preferential import tariff prescribed at the List issued with this Circular.
Article 2. Effect
This Circular takes effect on April 26, 2013 and replaces Circular No. 43/2013/TT-BTC dated April 18, 2013 of the Ministry of Finance
For the Minister
Deputy Minister
Vu Thi Mai
LIST OF
PREFERENTIAL IMPORT TAX RATES TO SOME COMMODITIESIN THEHEADING 2710
(Issuedwith the Circular No. 47/2013/TT-BTCdatedApril26, 2013, of the Ministry of Finance)
Heading | 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 element of those preparations; waste oil. | |
| - Petroleum oils and oils obtained from bituminous minerals (other than crude oil) 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 biological fuels and waste oil: | |
2710.12 | - - Light oils and preparations: | |
| - - - Motor spirit: | |
2710.12.11 | - - - - RON 97 and oils with level more high, leaded | 16 |
2710.12.12 | - - - - RON 97 and oils with level more high, unleaded | 16 |
2710.12.13 | - - - - RON 90 and oils with level more high, but lower than Ron 97, leaded | 16 |
2710.12.14 | - - - - RON 90 and oils with level more high, but lower than Ron 97, unleaded | 16 |
2710.12.15 | - - - - Others, leaded | 16 |
2710.12.16 | - - - - Others, unleaded | 16 |
2710.12.20 | - - - Aviation gasoline, other than oils for fuel of jet plane | 7 |
2710.12.30 | - - - Tetrapropylen | 16 |
2710.12.40 | - - - White solvent (white spirit) | 16 |
2710.12.50 | - - - Solvent with under 1% of aromatic content by weight | 16 |
2710.12.60 | - - - Other solvent spirits | 16 |
2710.12.70 | - - - Naphtha, reformate and preparations for preparing motor spirits | 16 |
2710.12.80 | - - - OtherAlphaolefins | 16 |
2710.12.90 | - - - Others | 16 |
2710.19 | - - Others: | |
2710.19.20 | - - - Topped crude oil | 5 |
2710.19.30 | - - - Carbon black feedstock oil | 5 |
| - - - Lubrication oil and grease: | |
2710.19.41 | - - - - Refined-mineral oil for the lubrication oil production | 5 |
2710.19.42 | - - - - Lubrication oils for aircraft engines | 5 |
2710.19.43 | - - - - Other lubrication oil | 5 |
2710.19.44 | - - - - Lubrication grease | 5 |
2710.19.50 | - - - Oil for hydraulic brake fluid (brake oil) | 3 |
2710.19.60 | - - - Transformer oil and circuit breaker oil | 5 |
| - - - Diesel fuel; fuel oils: | |
2710.19.71 | - - - -Diesel fuel for cars | 12 |
2710.19.72 | - - - - Other diesel fuel | 12 |
2710.19.79 | - - - - Fuel oils | 14 |
2710.19.81 | - - - Plane fuel (jet fuel) with flash point from 23oC or higher | 7 |
2710.19.82 | - - - Plane fuel (jet fuel) with flash point under 23oC | 7 |
2710.19.83 | - - - Other Kerosenes | 14 |
2710.19.89 | - - - Other medium oils and preparations | 15 |
2710.19.90 | - - - Others | 3 |
2710.20.00 | - Petroleum oils and oils obtained from bituminous minerals (other than crude oil) 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, containing biology diesel, other than waste oil | 5 |
| - Waste oil: | |
2710.91.00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710.99.00 | - - Others | 20 |
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