THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 61/2015/TT-BTC
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Hanoi, April 27,
2015
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CIRCULAR
CHANGES IN
PREFERENTIAL IMPORT TAX RATES ON PETROLEUM ARTICLES IN HEADING 27.10 IN
PREFERENTIAL IMPORT TARIFF SCHEDULE
Pursuant to the Law on imported and exported
taxes dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12
dated September 28, 2007 of Standing Committee of the National Assembly on
issuance of Export tariff schedule imposed on taxable headings and tax rate
bracket imposed on each heading, Import tariff schedule imposed on taxable
headings and tax rate bracket imposed on each heading;
Pursuant to
Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government on providing
guidance on the Law on Export and import tax;
Pursuant to Decree No. 83/2014/NĐ-CP dated
September 3, 2014 of the Government on petroleum trading;
Pursuant to Decree No. 215/2013/ND-CP dated
December 23, 2013 of the Government on defining functions, tasks, entitlements,
and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 53/2012/QĐ-TTg dated
November 22, 2012 of the Prime Minister on issuance of the roadmap for
application of ratios for blending biospirit and traditional fuels;
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The Minister of Finance issues the Circular on
changes in preferential import tax rates on petroleum articles in heading 27.10
in preferential import tariff schedule.
Article 1. Changes in preferential import tax
rates on petroleum articles in heading 27.10
1. The preferential import tax rates of petroleum
articles in heading 27.10 in Preferential import tariff schedule issued
together with Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Ministry
of Finance shall be changed into new preferential import tax rates as
prescribed in the List of preferential import tax rates enclosed herewith.
2. The preferential import tax rates of biodiesel
in heading 98 in Preferential import tariff schedule issued together with
Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Ministry of Finance
shall be changed into new preferential import tax rates as prescribed in the
List of preferential import tax rates enclosed herewith.
Article 2. Effect
1. This Circular shall take effect from May 4,
2015.
2. This Circular shall replace the Circular No.
48/2015/TT-BTC dated April 13, 2015 of the Minister of Finance on changes in
preferential import tax rates on petroleum articles in heading 27.10 in the
Preferential import tariff schedule.
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LIST OF
PREFERENTIAL IMPORT
TAX RATES OF PETROLEUM ARTICLES IN HEADING 27.10
(Issued together with Circular No. 61/2015/TT-BTC dated April 27, 2015 of
the Ministry of Finance)
Section I
Preferential
import tax rates applying for 97 headings according to List of import
commodities in Vietnam
Hs code
Description
Tax rate
27.10
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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; other than those containing biodiesel and other than waste
oils:
2710.12
- - Light oils and preparations:
- - - Motor spirit:
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2710.12.11
- - - - Of RON 97 and above, leaded
20
2710.12.12
- - - - Of RON 97 and above, unleaded
20
2710.12.13
- - - - Of RON 90 and above, but below RON 97,
leaded
20
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- - - - Of RON 90 and above, but below RON 97,
unleaded
20
2710.12.15
- - - - Other, leaded
20
2710.12.16
- - - - Other, unleaded
20
2710.12.20
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10
2710.12.30
- - - Tetrapropylen
20
2710.12.40
- - - White spirit
20
2710.12.50
- - - Low aromatic solvents containing by weight
less than 1% aromatic content
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2710.12.60
- - - Other solvent spirits
20
2710.12.70
- - - Naphtha, reformates and other
preparations of a kind used for blending into motor spirits
20
2710.12.80
- - - Other alpha olefins
20
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- - - Other
20
2710.19
- - Other:
2710.19.20
- - - Topped crude
5
2710.19.30
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5
- - - Lubricating oils and greases:
2710.19.41
- - - - Lubricating oil feedstock
5
2710.19.42
- - - - Lubricating oils for aircraft engines
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2710.19.43
- - - - Other lubricating oils
5
2710.19.44
- - - - Lubricating greases
5
2710.19.50
- - - Hydraulic brake fluid
3
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- - - Transformer and circuit breakers oils
5
- - - Diesel fuel; fuel oils:
2710.19.71
- - - - Automobile diesel fuels
12
2710.19.72
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12
2710.19.79
- - - - Fuel oils
13
2710.19.81
- - - Aviation turbine fuel (jet fuel) having a
flash point of 23°C or more
10
2710.19.82
- - - Aviation turbine fuel (jet fuel) having a
flash point of less than 23°C
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2710.19.83
- - - Other kerosene
20
2710.19.89
- - - Other medium oils and preparations
15
2710.19.90
- - - Other
3
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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; containing biodiesel, other than waste oils.
5
- Waste oils:
2710.91.00
- - Containing polychlorinated biphenyls (PCBs),
polychlorinated terphenyls (PCTs) or polybromminated biphenyls (PBBs)
20
2710.99.00
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20
Section II
Chapter 98 - HS
code and special preferential import tax rates on several groups of articles
and several articles
Hs code
Description
Hs code
equivalent to Section I of Appendix II
Tax rate (%)
9838
00
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Biospirit (E5, E10)
2710
2710
12
20
14
00
20
Biodiesel (B5, B10)
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20
00
12