Tiếng Việt- 1 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 2 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 3 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No. 03/2015/TT-BTC | Hanoi, January 6, 2015 |
Pursuant to the Law on imported and exported taxes dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on issuance of Export tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading, Import tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading;
Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government on providing guidance on the Law on Export and import tax;
Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government on defining functions, tasks, entitlements, and organizational structure of the Ministry of Finance;
On the basis of preferential import tax rates on petroleum articles in equivalent to petroleum article prices on the international market prescribed in the Official Dispatch No. 17728/BTC-CST dated December 4, 2014 of the Ministry of Finance and preferential import tax rates on articles of aviation spirits in equivalent to aviation spirit prices on the international market prescribed in the Official Dispatch No. 16661/BTC-CST dated November 29, 2012 of the Ministry of Finance;
At the request of the Director of the Tax Policy Department,
The Minister of Finance issues the Circular on changes in preferential import tax rates on petroleum articles in heading 27.10 in preferential import tariff schedule.
Article 1. Changes in preferential import tax rates regarding to petroleum articles in heading 27.10 in preferential import tariff schedule
The preferential import tax rates of petroleum articles in heading 27.10 in Preferential import tariff schedule issued together with Circular No. 213/2014/TT-BTC dated December 31, 2014 of the Ministry of Finance shall be changed into new preferential import tax rates as prescribed in the List of preferential import tax rates enclosed herewith.
1. This Circular shall take effect from January 7, 2015./.
2. This Circular shall replace the Circular No. 185/2014/TT-BTC dated December 5, 2014 of the Minister of Finance on changes in preferential import tax rates on petroleum articles in heading 27.10 in the Preferential import tariff schedule; the Circular No. 213/2014/TT-BTC dated December 31, 2014 of the Minister of Finance on changes in preferential import tax rates on articles of aviation spirits in heading 27.10 in the Preferential import tariff schedule./.
|
| PP. MINISTER |
PREFERENTIAL IMPORT TAX RATES ON ARTICLES IN 2710 HEADING 27.10
(Issued together with Circular No. 03/2015/TT-BTC dated January 6, 2015 of the Minister of Finance)
| HS code | 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 constituents of the preparations; waste oils. |
|
|
| - 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 those containing biodiesel and other than waste oils. |
|
| 2710.12 | - - Light oils and preparations |
|
|
| - - - Motor spirit |
|
| 2710.12.11 | - - - - Of RON 97 and above, leaded | 35 |
| 2710.12.12 | - - - - Of RON 97 and above, unleaded | 35 |
| 2710.12.13 | - - - - Of RON 90 and above, but below RON 97, leaded | 35 |
| 2710.12.14 | - - - - Of RON 90 and above, but below RON 97, unleaded | 35 |
| 2710.12.15 | - - - - Other, leaded | 35 |
| 2710.12.16 | - - - - Other, unleaded | 35 |
| 2710.12.20 | - - - Aviation spirit, not of a kind used as jet fuel | 25 |
| 2710.12.30 | - - - Tetrapropylen | 35 |
| 2710.12.40 | - - - White spirit | 35 |
| 2710.12.50 | - - - Low aromatic solvents containing by weight less than 1% aromatic content | 35 |
| 2710.12.60 | - - - Other solvent spirits | 35 |
| 2710.12.70 | - - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits | 35 |
| 2710.12.80 | - - - Other alpha olephins | 35 |
| 2710.12.90 | - - - Other | 35 |
| 2710.19 | - - Other |
|
| 2710.19.20 | - - - Topped crude | 5 |
| 2710.19.30 | - - - Carbon black feedstock | 5 |
|
| - - - Lubricating oils and greases |
|
| 2710.19.41 | - - - - Lubricating oil feedstock | 5 |
| 2710.19.42 | - - - - Lubricating oils for aircraft engines | 5 |
| 2710.19.43 | - - - - Other lubricating oils | 5 |
| 2710.19.44 | - - - - Lubricating greases | 5 |
| 2710.19.50 | - - - Hydraulic brake fluid | 3 |
| 2710.19.60 | - - - Transformer and circuit breakers oils | 5 |
|
| - - - Diesel fuel; fuel oils |
|
| 2710.19.71 | - - - - Automobile diesel fuels | 30 |
| 2710.19.72 | - - - - Other diesel fuels | 30 |
| 2710.19.79 | - - - - Fuel oils | 35 |
| 2710.19.81 | - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23° C | 25 |
| 2710.19.82 | - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23° C | 25 |
| 2710.19.83 | - - - Other kerosine | 35 |
| 2710.19.89 | - - - Other medium oils and preparations | 15 |
| 2710.19.90 | - - - Other | 3 |
| 2710.20.00 | - 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, containing biodiesel, other than waste oils. | 5 |
|
| - Waste oils |
|
| 2710.91.00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybromminated biphenyls (PBBs) | 20 |
| 2710.99.00 | - - Other | 20 |
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- 1 Circular No. 185/2014/TT-BTC dated December 5, 2014, on changes in preferential import tax rates imposed on petroleum articles in heading 27.10 in preferential import tariff schedule
- 2 Circular No. 48/2015/TT-BTC dated April 13, 2015,
- 3 Circular No. 213/2014/TT-BTC dated December 31, 2014,
- 4 Circular No. 213/2014/TT-BTC dated December 31, 2014,
- 1 Circular No. 44/2015/TT-BTC dated March 30, 2015,
- 2 Circular No. 24/2015/TT-BTC dated February 14, 2015,
- 3 Circular No. 173/2014/TT-BTC dated November 14, 2014, changes in preferential import tax rates imposed on articles in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015
- 4 Circular No. 139/2014/TT-BTC dated September 23, 2014, on changes in rates of preferential import tax on articles of heading 84.58 and 84.59 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC
- 5 Circular No. 122/2014/TT-BTC dated August 27, 24, amendments to list of headings and rates of preferential import tax on articles of chassis fitted with engine, including cabin, with gross vehicle weight exceeding 20 metric tons but not exceeding 45 metric tons prescribed in Circular No. 164/2013/TT-BTC
- 6 Circular No. 80/2014/TT-BTC dated June 23, 2014, amending Circular No. 111/2012/TT-BTC promulgating the list of commodities and their import duty rates for application of tariff quotas
- 7 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
- 8 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 9 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 1 Circular No. 44/2015/TT-BTC dated March 30, 2015,
- 2 Circular No. 24/2015/TT-BTC dated February 14, 2015,
- 3 Circular No. 173/2014/TT-BTC dated November 14, 2014, changes in preferential import tax rates imposed on articles in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015
- 4 Circular No. 139/2014/TT-BTC dated September 23, 2014, on changes in rates of preferential import tax on articles of heading 84.58 and 84.59 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC
- 5 Circular No. 122/2014/TT-BTC dated August 27, 24, amendments to list of headings and rates of preferential import tax on articles of chassis fitted with engine, including cabin, with gross vehicle weight exceeding 20 metric tons but not exceeding 45 metric tons prescribed in Circular No. 164/2013/TT-BTC
- 6 Circular No. 80/2014/TT-BTC dated June 23, 2014, amending Circular No. 111/2012/TT-BTC promulgating the list of commodities and their import duty rates for application of tariff quotas