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THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 70/2013/TT-BTC
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Hanoi, May 22,
2013
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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;
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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. 58/2013/TT-BTC dated 8/5/2013 of the Ministry of Finance
on amending 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 May 23,
2013.
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai
LIST OF
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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:
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2710.12
- - Light oils and preparations:
- - - Motor spirit:
2710.12.11
- - - - RON 97 and oils with level more
high, leaded
18
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- - - - RON 97 and oils with level more
high, unleaded
18
2710.12.13
- - - - RON 90 and oils with level more
high, but lower than Ron 97, leaded
18
2710.12.14
- - - - RON 90 and oils with level more
high, but lower than Ron 97, unleaded
18
2710.12.15
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18
2710.12.16
- - - - Others, unleaded
18
2710.12.20
- - - Aviation gasoline, other than oils for
fuel of jet plane
7
2710.12.30
- - - Tetrapropylen
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2710.12.40
- - - White solvent (white spirit)
18
2710.12.50
- - - Solvent with under 1% of aromatic
content by weight
18
2710.12.60
- - - Other solvent spirits
18
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- - - Naphtha, reformate and preparations for preparing
motor spirits
18
2710.12.80
- - - Other Alpha
olefins
18
2710.12.90
- - - Others
18
2710.19
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2710.19.20
- - - Topped crude oil
5
2710.19.30
- - - Carbon black feedstock oil
5
- - - Lubrication oil and grease:
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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
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- - - - Lubrication grease
5
2710.19.50
- - - Oil for hydraulic brake fluid (brake
oil)
3
2710.19.60
- - - Transformer oil and circuit breaker oil
5
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2710.19.71
- - - - Diesel fuel
for cars
14
2710.19.72
- - - - Other diesel fuel
14
2710.19.79
- - - - Fuel oils
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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
16
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- - - 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
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2710.91.00
- - Containing polychlorinated biphenyls
(PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
20
2710.99.00
- - Others
20
