Thông tư 24/2011/TT-BTC hướng dẫn thực hiện mức thuế suất thuế nhập khẩu ưu đãi

• Số hiệu: 24/2011/TT-BTC
• Loại văn bản: Thông tư
• Nơi ban hành: Bộ Tài chính
• Người ký: Đỗ Hoàng Anh Tuấn
• Ngày ban hành: 23/02/2011

THE MINISTRY OF FINANCE --------	VIETNAM SOCIALIST REPUBLIC Independence – Freedom - Happiness ----------------
No. 24/2011/TT-BTC	Hanoi, February 23, 2011

CIRCULAR

GUIDING THE IMPLEMENTATION OF PREFERENTIAL IMPORT TAX RATES FOR A NUMBER OF COMMODITIES UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFF

Pursuance to the Law on Import Duty and Export Duty No.45/2005/QH11 dated 14/6/2005;
Pursuance to the Resolution No.295/2007/NQ-UBTVQH12 dated 28/9/2007 of the Standing Committee of National Assembly on 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;
Pursuance to the Decree No.87/2010/ND-CP dated 13/8/2010 of the Government on detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuance to the Decree No.84/2009/ND-CP dated 15/10/2009 of the Government on trading Gasoline, oil;
Pursuance to the Decree No.118/2008/ND-CP dated 27/11/2008 of the Government on providing functions, duties, powers and organizational structure of the Ministry of Finance;
On the basis of the official Dispatch No.837/BTC-CST dated 19/1/2010 of the Ministry of Finance, the Ministry of Finance guides the implementation of rates of referential import tariff for a number of commodities under the group 2710 in the referential import tariff as follows:

Article 1. Tax rate

Adjusting preferential import tax rates of some commodities of gasoline, oil under the Heading 2710 specified in the preferential import tariff into new rates for preferential import tariff specified in the List issuing together with this Circular.

Article 2. Effect

This Circular takes effect on 24/2/2011 and replaces the Circular No.07/2011/TT-BTC dated 14/1/2011 of the Ministry of Finance on guiding the implementation of preferential import tax rates for a number of commodities under the Heading 2710 in the referential import tariff./.

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FOR THE MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan

LIST

PREFERENTIAL IMPORT TAX RATE FOR A NUMBER OF COMMODITIES UNDER THE HEADING 2710
(Issuing together with the Circular No.24/2011/TT-BTC dated 23/2/2011 of the Ministry of Finance)

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 element of those preparations; waste oil.

- 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 element of those preparations, other than waste oil:

...

...

...

2710

11

- Light oils and preparations:

...

...

...

- - - Motor spirit:

2710

11

11

00

- - - - premium leaded

0

2710

...

...

...

12

00

- - - - Motor spirit, premium unleaded

0

2710

11

13

00

- - - - regular leaded

...

...

...

2710

11

14

00

- - - - regular unleaded

0

2710

11

15

...

...

...

- - - - other, leaded

0

2710

11

16

00

- - - - Other motor spirit, unleaded

0

2710

...

...

...

20

00

- - - Aviation gasoline

0

2710

11

30

00

- - - Tetrapropylene

...

...

...

2710

11

40

00

- - - Solvent blank (white spirit)

0

2710

11

50

...

...

...

- - - Solvents with low aromatic content of less than 1%

0

2710

11

60

00

- - - other solvent

0

2710

...

...

...

70

00

- - - Naphtha, reformate and other preparations for mixing gasoline

0

2710

11

90

00

...

...

...

0

2710

19

- - Other:

...

...

...

- - - Medium oil (average boiling) and other preparations:

2710

19

13

00

- - - - Aviation turbine fuel (jet fuel) having a flash point from 23^oC or more

0

...

...

...

19

14

00

- - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23^oC

0

2710

19

16

00

...

...

...

0

2710

19

19

00

- - - - Other

15

2710

19

...

...

...

00

- - - - Crude oil non light-weight

5

2710

19

30

00

- - - - Raw materials for black coal production

5

...

...

...

- - - oils and greases:

2710

19

41

00

...

...

...

5

2710

19

42

00

- - - - Lubricating oils for aircraft engines

5

2710

19

...

...

...

00

- - - - Other Lubricating oils

5

2710

19

44

00

- - - - Lubricating greases

5

...

...

...

19

50

00

- - - Oil used in hydraulic arresters (brake oil)

3

2710

19

60

00

...

...

...

5

- - - Fuel oil:

2710

19

...

...

...

00

- - - - diesel fuel used for speed engine

0

2710

19

72

00

- - - - other diesel fuel

0

...

...

...

19

79

00

- - - - Other fuel

0

2710

19

90

...

...

...

2710

19

90

10

- - - - Anti-adhesive fertilizer production

1

2710

19

...

...

...

90

- - - - Other

5

- Waste oil:

...

...

...

91

00

00

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

20

2710

99

00

00

...

...

...

20