CIRCULAR

ON CHANGES IN PREFERENTIAL IMPORT TAX RATES IMPOSED ON PETROLEUM ARTICLES IN HEADING 27.10 IN PREFERENTIAL IMPORT TARIFF SCHEDULE

Pursuant to the Law on import and export 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 imposed on petroleum articles in equivalent to petroleum article prices on the international market prescribed in Dispatch No. 17728/BTC-CST dated December 4, 2014 of the Ministry of Finance and at the request of the Director of the Tax Policy Department,

The Minister of Finance issues a Circular on changes in preferential import tax rates imposed on petroleum articles in Heading 27.10 in Preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.

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The preferential import tax rates imposed on petroleum articles in Heading 27.10 in Preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance shall be changed into new preferential import tax rates as prescribed in the List enclosed herewith.

Article 2. Effect

This Circular shall take effect from December 6, 2014./.

PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai

LIST

ON PREFERENTIAL IMPORT TAX RATES IMPOSED ON ARTICLES IN HEADING 27.10
(Issued together with Circular No. 185/2014/TT-BTC dated December 5, 2014 of the Minister of Finance)

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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

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- - - Motor spirit

2710.12.11

 - - - - Of RON 97 and above, leaded

27

2710.12.12

 - - - - Of RON 97 and above, unleaded

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2710.12.13

 - - - - Of RON 90 and above, but below RON 97, leaded

27

2710.12.14

 - - - - Of RON 90 and above, but below RON 97, unleaded

27

2710.12.15

 - - - - Other, leaded

27

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 - - - - Other, unleaded

27

2710.12.20

- - - Aviation spirit, not of a kind used as jet fuel

7

2710.12.30

- - - Tetrapropylen

27

2710.12.40

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27

2710.12.50

- - - Low aromatic solvents containing by weight less than 1% aromatic content

27

2710.12.60

- - - Other solvent spirits

27

2710.12.70

- - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits

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2710.12.80

- - - Other alpha olephins

27

2710.12.90

- - - Other

27

2710.19

- - Other

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- - Topped crude

5

2710.19.30

- - - Carbon black feedstock

5

- - - Lubricating oils and greases

2710.19.41

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5

2710.19.42

 - - - - Lubricating oils for aircraft engines

5

2710.19.43

 - - - - Other lubricating oils

5

2710.19.44

 - - - - Lubricating greases

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2710.19.50

- - - Hydraulic brake fluid

3

2710.19.60

- - - Transformer and circuit breakers oils

5

- - - Diesel fuel; fuel oils

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- - - - Automobile diesel fuels

23

2710.19.72

- - - - Other diesel fuels

23

2710.19.79

- - - - Fuel oils

24

2710.19.81

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7

2710.19.82

- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23° C

7

2710.19.83

- - - Other kerosine

26

2710.19.89

- - - Other medium oils and preparations

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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

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

20

2710.99.00

- - Other

20