CIRCULAR

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

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,

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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.

Article 2. Effect

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
DEPUTY MINISTER




Vu Thi Mai

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LIST OF TAX RATES

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.

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- 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

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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

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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

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- - - 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

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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

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2710.19

- - Other

2710.19.20

- - - Topped crude

5

2710.19.30

- - - Carbon black feedstock

5

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- - - Lubricating oils and greases

2710.19.41

- - - - Lubricating oil feedstock

5

2710.19.42

- - - - Lubricating oils for aircraft engines

5

2710.19.43

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5

2710.19.44

- - - - Lubricating greases

5

2710.19.50

- - - Hydraulic brake fluid

3

2710.19.60

- - - Transformer and circuit breakers oils

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- - - Diesel fuel; fuel oils

2710.19.71

- - - - Automobile diesel fuels

30

2710.19.72

- - - - Other diesel fuels

30

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- - - - 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

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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.

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- 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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