Thông tư 213/2014/TT-BTC sửa đổi mức thuế suất thuế nhập khẩu ưu đãi xăng máy bay nhiên liệu bay nhóm 27.10

• Số hiệu: 213/2014/TT-BTC
• Loại văn bản: Thông tư
• Nơi ban hành: Bộ Tài chính
• Người ký: Vũ Thị Mai
• Ngày ban hành: 31/12/2014

THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 213/2014/TT-BTC	Hanoi, December 31, 2014

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:

...

...

...

2710.12

- - Light oils and preparations:

- - - Motor sprint:

2710.12.11

- - - - Of RON 97 and above, leaded

27

...

...

...

- - - - 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

...

...

...

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

...

...

...

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

...

...

...

- - - 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

...

...

...

2710.19.20

- - Topped crudes

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

...

...

...

- - - - Lubricating greases

5

2710.19.50

- - - Hydraulic brake fluid

3

2710.19.60

- - - Transformer and circuit breakers oils

5

...

...

...

2710.19.71

- - - - Automotive diesel fuel

23

2710.19.72

- - - - Other diesel fuels

23

2710.19.79

- - - - Fuel oils

...

...

...

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

...

...

...

- - - 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

...

...

...

2710.91.00

- - Containing polyclorinated biphenyl (PCBs), polyclorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

20

2710.99.00

- - Other

20