THE MINISTRY OF FINANCE
Circular No. 70/2013/TT-BTC dated May 22, 2013 of the Ministry of Finance amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff
Pursuant to the Law on Export and Import Duties dated June 14, 2005;
Resolution No.295/2007/NQ-UBTVQH12 dated September 28, 2007 promulgating the Export Tariff on the list of dutiable commodity headings and tax rate bracket for each commodity heading, preferential import tariff by the list of dutiable commodity headings and the preferential tax rate bracket for each commodity heading;
Pursuant to the Decree No.87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of Articles of the Law on Export and Import Duties;
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 request of the Director of Tax Policy Department,
The Minister of Finance issues the Circular amending export tax rate for coal in the Export Tariff,
Article 1.To amend preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff
Amending preferential import tax rates applicable to some commodities of heading 2710 specified in the preferential import tariff promulgated together with the Circular No. 58/2013/TT-BTC dated 8/5/2013 of the Ministry of Finance on amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff into the new preferential import tax rates specified in the list enclosed with this Circular.
Article 2. Effect
This Circular takes effect on May 23, 2013.
For the Minister of Finance
Deputy Minister
Vu Thi Mai
LIST OF
PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADING 2710
(Issued with the Circular No. 70/2013/TT-BTC dated 22/5/2013 of the Ministry of Finance)
HS code | Description of commodities | 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 | 18 |
2710.12.12 | - - - - RON 97 and oils with level more high, unleaded | 18 |
2710.12.13 | - - - - RON 90 and oils with level more high, but lower than Ron 97, leaded | 18 |
2710.12.14 | - - - - RON 90 and oils with level more high, but lower than Ron 97, unleaded | 18 |
2710.12.15 | - - - - Others, leaded | 18 |
2710.12.16 | - - - - Others, unleaded | 18 |
2710.12.20 | - - - Aviation gasoline, other than oils for fuel of jet plane | 7 |
2710.12.30 | - - - Tetrapropylen | 18 |
2710.12.40 | - - - White solvent (white spirit) | 18 |
2710.12.50 | - - - Solvent with under 1% of aromatic content by weight | 18 |
2710.12.60 | - - - Other solvent spirits | 18 |
2710.12.70 | - - - Naphtha, reformate and preparations for preparing motor spirits | 18 |
2710.12.80 | - - - Other Alpha olefins | 18 |
2710.12.90 | - - - Others | 18 |
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 | 14 |
2710.19.72 | - - - - Other diesel fuel | 14 |
2710.19.79 | - - - - Fuel oils | 15 |
2710.19.81 | - - - Plane fuel (jet fuel) with flash point from 23o C or higher | 7 |
2710.19.82 | - - - Plane fuel (jet fuel) with flash point under 23o C | 7 |
2710.19.83 | - - - Other Kerosenes | 16 |
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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