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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
213/2014/TT-BTC
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Hanoi, December
31, 2014
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CIRCULAR
PROVIDING
AMENDMENTS TO PREFERENTIAL IMPORT TAX RATES APPLICABLE TO A NUMBER OF ITEMS ON
AIR GAS AND JET FUEL IN SUBHEADING 27.10 OF PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on Export and import tax
dated June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12
dated September 28th 2007 of the Standing committee of the National Assembly,
promulgating the Export tariff according to the list of taxable headings and
the tax bracket on each heading, the preferential import tariff according to
the list of taxable headings and preferential tax bracket on each heading;
Pursuant to the Decree No. 87/2010/NĐ-CP dated
August 13, 2010 by the Government detailing the implementation of a number of
articles of the Law on Export and import tax;
Pursuant to the Decree No. 215/2013/NĐ-CP dated
December 23, 2013 by the Government defining the functions, tasks, entitlements
and organizational structure of the Ministry of Finance;
On the basis of the preferential import tax
rates applicable to air gas, jet fuel in proportion to the price of air gas,
jet fuel in international market in the Official Dispatch No. 16661/BTC-CST
dated 21/11/2012 by the Ministry of Finance;
At the request of the Director of the Tax Policy
Department,
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Article 1. Amendments to
preferential import tax rates applicable to a number of items in subheading
27.10 of preferential import tariff
The preferential import tax rates applicable to a
number of items on air gas and jet fuel in subheading 27.10 of preferential
import tariff enclosed with the Circular No. 185/2014/TT-BTC dated 5/12/2014 by
the Minister of Finance are replaced by the new ones in the list of
preferential import tax rates enclosed herewith.
Article 2. Effect
This Circular comes into effect from 01/01/2015./.
PP. THE
MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
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THE PREFERENTIAL IMPORT TAX RATES APPLICABLE TO A NUMBER
OF ITEMS IN SUBHEADING 27.10
(Enclosed with the Circular No. 213/2014/TT-BTC dated 31/12/2014 by the
Minister of Finance )
Code
Description
Tax
(%)
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) 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:
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2710.12
- - Light oils and preparations:
- - - Motor sprint:
2710.12.11
- - - - Of RON 97 and above, leaded
27
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- - - - Of RON 97 and above, unleaded
27
2710.12.13
- - - - Of RON 90 and above, but below RON
97, leaded
27
2710.12.14
- - - - Of RON 90 and above, but below RON
97, unleaded
27
2710.12.15
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27
2710.12.16
- - - - Other, unleaded
27
2710.12.20
- - - Aviation spirit, not of a kind used
as jet fuel
20
2710.12.30
- - - Tetrapropylene
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2710.12.40
- - - White spirit
27
2710.12.50
- - - Low aromatic solvents containing by weight
less than 1% aromatic content
27
2710.12.60
- - - Other solvent spirits
27
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- - - Naphtha, reformates and other preparations
of a kind used for blending into motor spirits
27
2710.12.80
- - - Other alpha olefins
27
2710.12.90
- - - Other
27
2710.19
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2710.19.20
- - Topped crudes
5
2710.19.30
- - - Carbon black feedstock
5
- - - Lubricating oils and greases:
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2710.19.41
- - - - Lubricating oil feedstock
5
2710.19.42
- - - - Lubricating oils for aircraft
engines
5
2710.19.43
- - - - Other lubricating oils
5
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- - - - Lubricating greases
5
2710.19.50
- - - Hydraulic brake fluid
3
2710.19.60
- - - Transformer and circuit breakers oils
5
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2710.19.71
- - - - Automotive diesel fuel
23
2710.19.72
- - - - Other diesel fuels
23
2710.19.79
- - - - Fuel oils
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2710.19.81
- - - Aviation turbine fuel (jet fuel)
having a flash point of 23°C or more
20
2710.19.82
- - - Aviation turbine fuel (jet fuel)
having a flash point of less than 23°C
20
2710.19.83
- - - Other kerosene
26
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- - - 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
5
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2710.91.00
- - Containing polyclorinated biphenyl (PCBs),
polyclorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710.99.00
- - Other
20
