THE MINISTRY OF FINANCE

Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Ministry of Finance amending the 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/ND-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/ND-CP dated September 03, 2014 by the Government on petrol and oil trading;
Pursuant to the Decree No. 215/2013/ND-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/QD-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);
At the request of the Director of the Tax Policy Department,

>> See also:  Circular No. 154/2012/TT-BTC dated September 18, 2012 of the Ministry

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.