CIRCULAR

AMENDING TO PREFERENTIAL IMPORT TAX RATES APPLICABLE TO A NUMBER OF ITEMS 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. 83/2014/NĐ-CP dated September 03, 2014 by the Government on petrol and oil trading;

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;

Pursuant to the Decision No. 53/2012/QĐ-TTg dated November 22, 2012 by the Prime Minister on the promulgation of the roadmap for application of ratios for blending biofuels with traditional fuels;

Pursuant to the Announcement No. 481/TB-VPCP dated 31/12/2014 by Office of the Government about the conclusion of Hoang Trung Hai, the Deputy Prime Minister, at the session about the price structure of biofuels (E5 biogasoline);

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The Minister of Finance promulgates the Circular providing amendments to preferential import tax rates applicable to a number of items in subheading 27.10 of preferential import tariff.

Article 1. Amendments to preferential import tax rates applicable to a number of items in subheading 27.10

The preferential import tax rates applicable to a number of items in subheading 27.10 of preferential import tariff enclosed with the Circular No. 03/2015/TT-BTC dated 6/01/2015 by the Minister of Finance are replaced by the new ones in the list of preferential import tax rates enclosed herewith.

Article 2. Amendments to preferential import tax rates applicable to biogasoline and biodiesel in Chapter 98.

1. The preferential import tax rates applicable to a number of items of biogasoline and biodiesel in Chapter 98 of preferential import tariff enclosed with the Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Minister of Finance are replaced by the new ones in the list of preferential import tax rates enclosed herewith.

2. Point 1.38 is added to clause 1 of the Chapter Notation in Section I as follows:

“1.38. Subheading 98.38 - biogasoline (E5, E10); biodiesel (B5, B10)”.

Article 3. Effect

1. This Circular comes into effect from 14/04/2015.

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3. The Official Dispatch No. 17728/BTC-CST dated the Ministry of Finance and the Official Dispatch No. 16661/BTC-CST dated 29/11/2012 by the Ministry of Finance are annulled.

PP. THE MINISTER
THE DEPUTY MINISTER




Vu Thi Mai

THE PREFERENTIAL IMPORT TAX RATES APPLICABLE TO A NUMBER OF ITEMS IN SUBHEADING 27.10

(Enclosed with the Circular No. 48/2015/TT-BTC dated 13/04/2015 by the Minister of Finance )

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Preferential import tax rates applicable to 97 Chapters according to List of Vietnam’s import

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.

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2710.12

- - Light oils and preparations:

- - - Motor sprint:

2710.12.11

- - - - Of RON 97 and above, leaded

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2710.12.12

- - - - Of RON 97 and above, unleaded

20

2710.12.13

- - - - Of RON 90 and above, but below RON 97, leaded

20

2710.12.14

- - - - Of RON 90 and above, but below RON 97, unleaded

20

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- - - - Other, leaded

20

2710.12.16

- - - - Other, unleaded

20

2710.12.20

- - - Aviation spirit, not of a kind used as jet fuel

10

2710.12.30

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20

2710.12.40

- - - White spirit

20

2710.12.50

- - - Low aromatic solvents containing by weight less than 1% aromatic content

20

2710.12.60

- - - Other solvent spirits

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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

2710.12.90

- - - Other

20

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- - Other:

2710.19.20

- - - Topped crudes

5

2710.19.30

- - - Carbon black feedstock

5

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2710.19.41

- - - - Lubricating oil feedstock

5

2710.19.42

- - - - Lubricating oils for aircraft engines

5

2710.19.43

- - - - Other lubricating oils

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2710.19.44

- - - - Lubricating greases

5

2710.19.50

- - - Hydraulic brake fluid

3

2710.19.60

- - - Transformer and circuit breakers oils

5

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- - - Diesel fuel; fuel oils:

2710.19.71

- - - - Automotive diesel fuel

20

2710.19.72

- - - - Other diesel fuels

20

2710.19.79

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25

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

10

2710.19.83

- - - Other kerosene

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2710.19.89

- - - 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

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- Waste oils:

2710.91.00

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

20

2710.99.00

- - Other

20

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Chapter 98 – Code and preferential import tax rates for particular subheadings and items

Code

Description

Corresponding code in section I and section II

Tax

(%)

9838

00

00

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2710

2710

12

20

14

00

20

Biodiesel (B5, B10)

2710

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00

20