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THE
MINISTER OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
180/2009/TT-BTC
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Hanoi,
September 14, 2009
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CIRCULAR
GUIDING
THE APPLICATION OF PREFERENTIAL IMPORT DUTY RATES TO A NUMBER OF COMMODITY
ITEMS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFF
Pursuant to June 14, 2004 Law
No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing 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. 149/2005/ND-CP of December 8, 2005,
detailing the Law on Import Duty and Export Duty;
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;
The Ministry of Finance guides the application of preferential import duty
rates to a number of commodity items of heading 2710 in the Preferential Import
Tariff as follows:
Article 1. Duty rates
To adjust preferential import
duty rates for a number of petrol and oil commodity items under heading 2710
specified in the list of preferential import duty rates for a number of
commodity items under heading 2710 attached to the Finance Ministry's Circular
No. 148/2009/TT-BTC of July 21, 2009, into new preferential import duty rates
specified in the list attached to this Circular.
Article 2. Effect
1. This Circular takes effect
and applies to customs declarations of imports registered with customs offices
from September 21, 2009.
2. To annul the Finance
Ministry's Circular No. 148/2009/TT-BTC of July 21, 2009, guiding the
application of preferential import duty rates to a number of commodity items
under heading 2710 in the Preferential Import Tariff.
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FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
LIST
OF
PREFERENTIAL IMPORT DUTY RATES FOR A NUMBER OF COMMODITY ITEMS UNDER HEADING
2710
(Attached to the Finance Ministry's Circular No. 180/2009/TT-BTC of
September 14, 2009)
Code
Description
Duty
rate
(%)
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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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2710
11
- - Light oils and
preparations:
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---- Motor spirit:
2710
11
11
00
---- Premium leaded
20
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11
12
00
---- Premium unleaded
20
2710
11
13
00
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20
2710
11
14
00
---- Regular unleaded
20
2710
11
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00
---- Other motor spirit,
leaded
20
2710
11
16
00
---- Other motor spirit,
unleaded
20
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11
20
00
---- Aviation spirit
20
2710
11
30
00
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20
2710
11
40
00
---- White spirit
20
2710
11
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00
Low aromatic solvents
containing by weight below 1% aromatic content
20
2710
11
60
00
---- Other solvents
20
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11
70
00
---- Naphtha, reformate and
other preparations for mixing spirits
20
2710
11
90
00
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20
2710
19
- - Other:
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--- Medium oils (with average
boiling range) and preparations:
2710
19
13
00
---- Aviation turbine fuel
(jet fuel) having a flash point of not less than 23°C
20
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19
14
00
---- Aviation turbine fuel
(jet fuel) having a flash point of less than 23°C
20
2710
19
16
00
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30
2710
19
19
00
---- Other
15
2710
19
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00
---- Topped crudes
5
2710
19
30
00
---- Carbon black feedstock
5
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---- Lubricating oils and
greases:
2710
19
'
41
00
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5
2710
19
42
00
---- Lubricating oils for
aircraft engines
5
2710
19
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00
---- Other lubricating oils
10
2710
19
44
00
---- Lubricating greases
5
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19
50
00
---- Hydraulic brake fluid
(brake oil)
3
2710
19
60
00
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5
---- Fuel oil:
2710
19
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00
---- High speed diesel fuel
20
2710
19
72
00
---- Other diesel fuel
20
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19
79
00
---- Other fuel oils
20
2710
19
90
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