Nội dung toàn văn Circular No. 47/2013/TT-BTC preferential import tax rates applicable
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 47/2013/TT-BTC | Hanoi, April 26, 2013 |
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;
The Minister of Finance promulgates the Circular amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff.
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 18, 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 April 26, 2013 and replaces the Circular No. 43/2013/TT-BTC, of April 18, 2013, of the Ministry of Finance.
| FOR THE MINISTER OF FINANCE |
LIST OF
PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADING 2710
(Promulgated together with the Circular No. 47/2013/TT-BTC, of April 26, 2013, of the Ministry of Finance)
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: |
|
2710.12 | - - Light oils and preparations: |
|
| - - - Motor spirit: |
|
2710.12.11 | - - - - RON 97 and oils with level more high, leaded | 16 |
2710.12.12 | - - - - RON 97 and oils with level more high, unleaded | 16 |
2710.12.13 | - - - - RON 90 and oils with level more high, but lower than Ron 97, leaded | 16 |
2710.12.14 | - - - - RON 90 and oils with level more high, but lower than Ron 97, unleaded | 16 |
2710.12.15 | - - - - Others, leaded | 16 |
2710.12.16 | - - - - Others, unleaded | 16 |
2710.12.20 | - - - Aviation gasoline, other than oils for fuel of jet plane | 7 |
2710.12.30 | - - - Tetrapropylen | 16 |
2710.12.40 | - - - White solvent (white spirit) | 16 |
2710.12.50 | - - - Solvent with under 1% of aromatic content by weight | 16 |
2710.12.60 | - - - Other solvent spirits | 16 |
2710.12.70 | - - - Naphtha, reformate and preparations for preparing motor spirits | 16 |
2710.12.80 | - - - Other Alpha olefins | 16 |
2710.12.90 | - - - Others | 16 |
2710.19 | - - Others: |
|
2710.19.20 | - - - Topped crude oil | 5 |
2710.19.30 | - - - Carbon black feedstock oil | 5 |
| - - - Lubrication oil and grease: |
|
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 |
2710.19.44 | - - - - Lubrication grease | 5 |
2710.19.50 | - - - Oil for hydraulic brake fluid (brake oil) | 3 |
2710.19.60 | - - - Transformer oil and circuit breaker oil | 5 |
| - - - Diesel fuel; fuel oils: |
|
2710.19.71 | - - - - Diesel fuel for cars | 12 |
2710.19.72 | - - - - Other diesel fuel | 12 |
2710.19.79 | - - - - Fuel oils | 14 |
2710.19.81 | - - - Plane fuel (jet fuel) with flash point from 23o C or higher | 7 |
2710.19.82 | - - - Plane fuel (jet fuel) with flash point under 23o C | 7 |
2710.19.83 | - - - Other Kerosenes | 14 |
2710.19.89 | - - - 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 |
| - Waste oil: |
|
2710.91.00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710.99.00 | - - Others | 20 |
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