CIRCULAR

AMENDING PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFF

Pursuant to the June 14, 2005 Law on export and import tax;

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12, of September 28, 2007 of the National Assembly Standing Committee on promulgating the export tariff in according to list of taxable goods headings and tax rate frame for each goods heading, preferential import tariff in according to list of taxable goods headings and preferential tax rate frame for each goods heading;

Pursuant to the Government’s Decree No. 87/2010/ND-CP, of August 13, 2010 detailing the implementation of a number of articles of Law on export and import tax;

Pursuant to the 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;

At the proposal of director of Tax Policy Department;

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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. 43/2013/TT-BTC, of April 26, 2013, of the Ministry of Finance, guiding realization of 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 08, 2013.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Vu Thi Mai

LIST OF

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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:

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2710.12

- - Light oils and preparations:

- - - Motor spirit:

2710.12.11

- - - - RON 97 and oils with level more high, leaded

19

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- - - - RON 97 and oils with level more high, unleaded

19

2710.12.13

- - - - RON 90 and oils with level more high, but lower than Ron 97, leaded

19

2710.12.14

- - - - RON 90 and oils with level more high, but lower than Ron 97, unleaded

19

2710.12.15

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19

2710.12.16

- - - - Others, unleaded

19

2710.12.20

- - - Aviation gasoline, other than oils for fuel of jet plane

7

2710.12.30

- - - Tetrapropylen

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2710.12.40

- - - White solvent (white spirit)

19

2710.12.50

- - - Solvent with under 1% of aromatic content by weight

19

2710.12.60

- - - Other solvent spirits

19

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- - - Naphtha, reformate and preparations for preparing motor spirits

19

2710.12.80

- - - Other Alpha olefins

19

2710.12.90

- - - Others

19

2710.19

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2710.19.20

- - - Topped crude oil

5

2710.19.30

- - - Carbon black feedstock oil

5

- - - Lubrication oil and grease:

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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

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- - - - Lubrication grease

5

2710.19.50

- - - Oil for hydraulic brake fluid (brake oil)

3

2710.19.60

- - - Transformer oil and circuit breaker oil

5

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2710.19.71

- - - - Diesel fuel for cars

14

2710.19.72

- - - - Other diesel fuel

14

2710.19.79

- - - - Fuel oils

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2710.19.81

- - - Plane fuel (jet fuel) with flash point from 23^o C or higher

7

2710.19.82

- - - Plane fuel (jet fuel) with flash point under 23^o C

7

2710.19.83

- - - Other Kerosenes

16

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- - - 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

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2710.91.00

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

20

2710.99.00

- - Others

20