Thông tư 103/2012/TT-BTC Thuế suất thuế nhập khẩu ưu đãi hàng thuộc nhóm 2710
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translation is only for reference -
THE MINISTRY OF FINANCE |
THE SOCIALIST REPUBLIC OF VIETNAM |
No. 103/2012/TT-BTC |
Hanoi, June 22, 2012 |
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, of June 14, 2005;
Pursuance to the Resolution No.295/2007/NQ-UBTVQH12, of September 28, 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, of August 13, 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, of October 15, 2009 of the Government on petrol and oil trading;
Pursuance to the Decree No.118/2008/ND-CP,of November 27, 2008 of the Government on providing functions, duties, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director general of Tax Policy;
The Ministry of Finance promulgates the Circular guiding 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. The rates of referential import tariff for a number of commodities under the group 2710 in the referential import tariff
Adjusting preferential import tax rates of some commodities under the group 2710 in the referential import tariff as prescribed in the Circular No. 94/2012/TT-BTC of June 08, 2012 of the Ministry of Finance guiding the implementation of rates of referential import tariff for a number of commodities under the group 2710 in the referential 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 form signing and replaces the Circular No.94/2012/TT-BTCof June 08, 2012 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./.
|
FOR THE MINISTER |
LIST
PREFERENTIAL IMPORT TAX RATE FOR A NUMBER OF COMMODITIES UNDER THE
HEADING 2710
(Issuing together with the Circular
No.103/2012/TT-BTC, of June 22, 2012 of the Ministry of Finance)
HS code |
Description |
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 waste oil: |
|
2710.12 |
-- Light oils and preparations: |
|
|
- - - Motor spirit: |
|
2710.12.11 |
---- RON 97 and oils with level more high, leaded |
10 |
2710.12.12 |
---- RON 97 and oils with level more high, unleaded |
10 |
2710.12.13 |
---- RON 90 and oils with level more high, but lower than Ron 97, leaded |
10 |
2710.12.14 |
---- RON 90 and oils with level more high, but lower than Ron 97, unleaded |
10 |
2710.12.15 |
---- Others, leaded |
10 |
2710.12.16 |
---- Others, unleaded |
10 |
2710.12.20 |
- - - Aviation gasoline, other than oils for fuel of jet plane |
10 |
2710.12.30 |
- - - Tetrapropylene |
10 |
2710.12.40 |
- - - Solvent blank (white spirit) |
10 |
2710.12.50 |
- - - Solvents with low aromatic content of less than 1% |
10 |
2710.12.60 |
- - - other solvent |
10 |
2710.12.70 |
- - - Naphtha, reformate and other preparations for mixing gasoline |
10 |
2710.12.80 |
- - - Other Alpha olefin |
10 |
2710.12.90 |
- - Other: |
|
2710.19.20 |
- - - - Crude oil non light-weight |
5 |
2710.19.30 |
- - - - Raw materials for black coal production |
5 |
|
- - - Oils and greases: |
|
2710.19.41 |
- - - - Refined mineral oils producing lubricating oils |
5 |
2710.19.42 |
- - - - Lubricating oils for aircraft engines |
5 |
2710.19.43 |
- - - - Other Lubricating oils |
5 |
2710.19.44 |
- - - - Lubricating greases |
5 |
2710.19.50 |
- - - Oil used in hydraulic arresters (brake oil) |
3 |
2710.19.60 |
- - - Oil for transformer or circuit breakers |
5 |
|
--- Diesel fuel; fuel oil |
|
2710.19.71 |
- - - - Diesel fuel used for automobile |
8 |
2710.19.72 |
- - - - Other diesel fuel |
8 |
2710.19.79 |
- - - - Fuel oil |
10 |
2710.19.81 |
--- Fuel for airplane engine (jet fuel) having a flash point from 23o C or more |
10 |
2710.19.82 |
--- Fuel for airplane engine (jet fuel) having a flash point less than 23o C |
10 |
2710.19.83 |
- - - - Other Kerosene |
10 |
2710.19.89 |
--- Other medium oil and preparations |
15 |
2710.19.90 |
--- Other |
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 |
|
- Waste oil |
|
2710.91.00 |
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
2710.99.00 |
-- Other |
20 |