Circular No. 61/2015/TT-BTC changes in preferential import tax rates on petroleum articles in heading 27.10 đã được thay thế bởi Circular No. 78/2015/TT-BTC preferential import tax rates Subheading 27.10 Preferential Import Tariff Schedule và được áp dụng kể từ ngày 21/05/2015.
Nội dung toàn văn Circular No. 61/2015/TT-BTC changes in preferential import tax rates on petroleum articles in heading 27.10
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 61/2015/TT-BTC | Hanoi, April 27, 2015 |
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 of Standing Committee of the National Assembly 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. 83/2014/NĐ-CP dated September 3, 2014 of the Government on petroleum trading;
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;
Pursuant to Decision No. 53/2012/QĐ-TTg dated November 22, 2012 of the Prime Minister on issuance of the roadmap for application of ratios for blending biospirit and traditional fuels;
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 on petroleum articles in heading 27.10
1. The preferential import tax rates of petroleum articles in heading 27.10 in Preferential import tariff schedule issued together with Circular No. 48/2015/TT-BTC dated April 13, 2015 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.
2. The preferential import tax rates of biodiesel in heading 98 in Preferential import tariff schedule issued together with Circular No. 48/2015/TT-BTC dated April 13, 2015 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 May 4, 2015.
2. This Circular shall replace the Circular No. 48/2015/TT-BTC dated April 13, 2015 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.
| PP. MINISTER |
LIST OF
PREFERENTIAL IMPORT TAX RATES OF PETROLEUM ARTICLES IN HEADING 27.10
(Issued together with Circular No. 61/2015/TT-BTC dated April 27, 2015 of the Ministry of Finance)
Section I
Preferential import tax rates applying for 97 headings according to List of import commodities in Vietnam
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, 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 | 20 |
2710.12.12 | - - - - Of RON 97 and above, unleaded | 20 |
2710.12.13 | - - - - Of RON 90 and above, but below RON 97, leaded | 20 |
2710.12.14 | - - - - Of RON 90 and above, but below RON 97, unleaded | 20 |
2710.12.15 | - - - - Other, leaded | 20 |
2710.12.16 | - - - - Other, unleaded | 20 |
2710.12.20 | - - - - Aviation spirit, not of a kind used as jet fuel | 10 |
2710.12.30 | - - - Tetrapropylen | 20 |
2710.12.40 | - - - White spirit | 20 |
2710.12.50 | - - - Low aromatic solvents containing by weight less than 1% aromatic content | 20 |
2710.12.60 | - - - Other solvent spirits | 20 |
2710.12.70 | - - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits | 20 |
2710.12.80 | - - - Other alpha olefins | 20 |
2710.12.90 | - - - Other | 20 |
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 | 12 |
2710.19.72 | - - - - Other diesel fuels | 12 |
2710.19.79 | - - - - Fuel oils | 13 |
2710.19.81 | - - - Aviation turbine fuel (jet fuel) having a flash point of 23°C or more | 10 |
2710.19.82 | - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23°C | 10 |
2710.19.83 | - - - Other kerosene | 20 |
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, 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 |
Section II
Chapter 98 - HS code and special preferential import tax rates on several groups of articles and several articles
Hs code | Description | Hs code equivalent to Section I of Appendix II | Tax rate (%) | ||||
9838 | 00 | 00 | Biospirit (E5, E10) | 2710 2710 | 12 20 | 14 00 | 20 |
Biodiesel (B5, B10) | 2710 | 20 | 00 | 12 | |||
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