|
MINISTRY
OF FINANCE
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence Freedom Happiness
|
|
No.
33/2009/TT-BTC
|
Hanoi,
February 19, 2009
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CIRCULAR
GUIDING
PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GASOLINE AND OIL1 ON THE
PREFERENTIAL IMPORT TARIFF LIST
Pursuant to the Law on Export
and Import Duties dated 14 June 2005;
Pursuant to Resolution 295-2007-NQ-UBTVQH12 of the National Assembly Standing
Committee dated 28 September 2007 promulgating both the Import and Export
Tariff List and the Preferential Import and Export Tariff List for groups of
taxable goods and the tax rate frames applicable to each group in each List;
Pursuant to Decree 149-2005-ND-CP of the Government dated 15 December 2005 on
implementation of the Law on Export and Import Duties;
Pursuant to Decree 118-2008-ND-CP of the Government dated 27 November 2008 on
functions, duties, powers and organizational structure of the Ministry of
Finance;
The Minister of Finance provides the following guidelines on preferential
import duty rates applicable to Group 2710 goods on the preferential import
tariff list:
Article 1. To amend in
the List attached, the preferential import duty rates applicable to Group 2710
goods on the Preferential Import Tariff List as stipulated in Decision
106-2007-QD-BTC of the Minister of Finance dated 20 December 2007 (as amended).
Article 2. To repeal
Circular 24-2009-TT-BTC dated 5 February 20092 and Circular 30-2009-TT-BTC
dated 11 February 2009 of the Ministry of Finance on preferential import duty
rates applicable to Group 2710 goods on the preferential import tariff list.
Article 3. This Circular
shall be of full force and effect as from the date of its signing, and shall
apply to import goods' customs declarations registered with the customs office
as from 23 February 2009.
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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OF
AMENDED PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO GROUP 2710 GOODS
(Issued with Circular 33-2009-TT-BTC of the Ministry of Finance dated 20
February 2009)
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 waste oils:
2710
11
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- - Light oils and
preparations:
- - - Motor spirit:
2710
...
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11
00
- - - - Premium leaded
20
2710
11
12
00
- - - - Premium unleaded
...
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2710
11
13
00
- - - - Regular leaded
20
2710
11
14
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- - - - Regular unleaded
20
2710
11
15
00
- - - - Other, leaded
20
2710
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16
00
- - - - Other, unleaded
20
2710
11
20
00
- - - Aviation spirit
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2710
11
30
00
- - - Tetrapropylene
20
2710
11
40
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- - - White spirit
20
2710
11
50
00
- - - Low aromatic solvents
containing by weight less than 1% aromatic content
20
2710
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60
00
- - - Other solvent spirits
20
2710
11
70
00
- - - Naphtha, reformate and
preparations for preparing spirits
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2710
11
90
00
- - - Other
20
2710
19
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- - Other:
- - - Medium oils and
preparations:
2710
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13
00
- - - - Aviation turbine fuel
(jet fuel) having a flash point of not less than 230C
25
2710
19
14
00
- - - - Aviation turbine fuel
(jet fuel) having a flash point of less than 230C
...
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2710
19
16
00
- - - - Kerosene
40
2710
19
19
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- - - - Other
15
2710
19
20
00
- - - - Topped crudes
5
2710
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30
00
- - - - Carbon black feedstock
5
- - - Lubricating oils and
greases:
...
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2710
19
41
00
- - - - Lubricating oil
feedstock
5
2710
19
42
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- - - - Lubricating oils for
aircraft engines
5
2710
19
43
00
- - - - Other lubricating oils
10
2710
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44
00
- - - - Lubricating greases
5
2710
19
50
00
- - - Hydraulic brake fluid
...
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2710
19
60
00
- - - Transformer and circuit
breakers oils
5
...
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- - - Fuel oils:
2710
19
71
00
- - - - High speed diesel fuel
25
2710
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72
00
- - - - Other diesel fuel
25
2710
19
79
00
- - - - Other fuel oils
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2710
19
90
00
- - - Other
35
...
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- Waste oils:
2710
91
00
00
- - Containing polychlorinated
biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated
biphenyls (PBBs)
20
2710
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00
00
- - Other
20