CIRCULAR

GUIDING THE IMPLEMENTATION OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF COMMODITIES UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFF

Pursuant to June 14, 2005 Law No. 45/2005/ QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Stan ding Committee's Resolution No. 295/2007/NQ-UBTVQH12 of 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 Government's Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to 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-CPof November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
On the basis of the Ministry of Finance's Official Letter No. 837/BTC-CST of January 19, 2010, the Ministry of Finance guides the implementation of preferential import duty rates applicable to a number of commodities under Heading 2710 in the Preferential Import Tariff as follows:

Article 1. Duty rates

To adjust preferential import duty rates applicable to a number of petrol and oil under Heading 2710 in the Preferential Import Tariff into new ones on the list attached to this Circular.

Article 2. Effect

1. This Circular takes effect from the date of its signing and supersedes the Ministry of Finance's Circular No. 59/2010/TT-BTC of April 19, 2010, guiding the implementation of preferential import duty rates applicable to a number of commodities under Heading 2710 in the Preferential Import Tariff.

2. From January 1, 2011, preferential import duly rates applicable to a number of petrol and oil commodities under Heading 2710 continue to comply with this Circular, superseding regulations on preferential import duty rates applicable to a number of petrol and oil commodities under Heading 2710 specified in the Ministry of Finance's Circular No. 184/2010/ TT-BTC of November 15, 2010, providing duty rates in the Export Tariff and Preferential Import Tariff according to the list of dutiable commodities.

...

...

...

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Tran Van Hieu

LIST

OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF COMMODITIES UNDER HEADING 2710
(Attached to the Ministry of Finance's Circular No. 190/2010/TT-BTC of December 1, 2010)

Heading

Description

Duty rate (%)

27.10

...

...

...

Oil originated from petroleum oil and oils obtained from bituminous minerals, other than crude oil; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oil or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; oil residues.

Oil originated from petroleum oil and oils obtained from bituminous minerals (other than crude oil); preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oil or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than oil residues:

...

...

...

2710

11

- - Light oils and preparations:

...

...

...

- - - Motor gasoline:

2710

11

11

'00

- - - - - Lead mixture, high-class kind

12

2710

...

...

...

12

00

- - - - - Non-lead mixture, high-class kind

12

2710

11

13

00

- - - - Lead mixture, common kind

...

...

...

2710

11

14

00

-- - - Non-lead mixture, common kind

12

2710

11

15

...

...

...

- - - - Other, lead mixture

12

2710

11

16

00

- - - - Other, non-lead mixture

12

2710

...

...

...

20

00

- - - Aviation spirit

12

2710

11

30

00

- - - Tetrapropylene

...

...

...

2710

11

40

00

- - - White spirit

12

2710

11

50

...

...

...

- - - Spirit with aromatic constituent of less than 1%

12

2710

11

60

00

- - - Other spirits

12

2710

...

...

...

70

00

- - - Naphtha, reformate and other preparations for petrol preparation

12

2710

1.1

90

00

- - - Other

...

...

...

2710

19

- - Other:

...

...

...

- - - Medium oils (with medium boil) and preparations:

2710

19

13

00

- - - - Aviation turbo engine fuel (jet fuel) with flash-degree of 23 C or more

12

2710

...

...

...

14

00

- - - - Aviation turbo engine fuel (jet fuel) with flash-degree of less than 23 C

12

2710

19

16

00

- - - - Kerosene

...

...

...

2710

19

19

00

- - - - - Other

15

2710

19

20

...

...

...

- - - - - Crude oil with light split

5

2710

19

30

00

- - - - Raw material for black coal production

5

...

...

...

- - - Lubricant oil and grease:

2710

19

41

00

- - - - Mineral oil for lubricant oil production

...

...

...

2710

19

42

00

- - - - Lubricant oil for jet engine

5

2710

19

43

...

...

...

- - - - Other lubricant oil

10

2710

19

44

00

- - - - Lubricant grease

5

2710

...

...

...

50

00

- - - Oil used in hydraulic brake (brake fluid)

2710

19

60

00

- - - Transformer oil and oil used for switch part

...

...

...

- - - Fuel oil:

2710

19

71

...

...

...

- - - - Diesel fuel used for high-speed engine

5

2710

19

72

00

- - - - Other diesel fuel

5

2710

...

...

...

79

00

- - - - Other fuel

7

2710

19

90

- - - Other

...

...

...

2710

19

90

10

- - - - Anti-sticky agent for DAP fertilizer production

1

2710

91

90

...

...

...

- - - - Other

5

- Oil residues:

2710

...

...

...

00

00

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

20

2710

99

00

00

- - Other

...

...

...