THE MINISTRY OF FINANCE

Circular No.  70/2013/TT-BTC dated May 22, 2013 of the Ministry of Finance amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff

Pursuant to the Law on Export and Import Duties dated June 14, 2005;

Resolution No.295/2007/NQ-UBTVQH12 dated September 28, 2007 promulgating the Export Tariff on the list of dutiable commodity headings and tax rate bracket for each commodity heading, preferential import tariff by the list of dutiable commodity headings and the preferential tax rate bracket for each commodity heading;

Pursuant to the Decree No.87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of Articles of the Law on Export and Import Duties;

Pursuant to the Decree No. 84/2009/ND-CP dated October 15, 2009 of the Government on petrol and oil trading;

Pursuant to the Decree No.118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of Tax Policy Department,

The Minister of Finance issues the Circular amending export tax rate for coal in the Export Tariff,

Article 1. To amend preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff

Amending preferential import tax rates applicable to some commodities of heading 2710 specified in the preferential import tariff promulgated together with the Circular No. 58/2013/TT-BTC dated 8/5/2013 of the Ministry of Finance on amending preferential import tax rates applicable to some commodities of heading 2710 in the preferential import tariff into the new preferential import tax rates specified in the list enclosed with this Circular.

Article 2. Effect

This Circular takes effect on May 23, 2013.

For the Minister of Finance

Deputy Minister

Vu Thi Mai

 

LIST OF

PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADING 2710 
(Issued with the Circular No. 70/2013/TT-BTC dated 22/5/2013 of the Ministry of Finance)

HS code

Description of commodities

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 biological fuels and waste oil:

 

2710.12

- - Light oils and preparations:

 

 

- - - Motor spirit:

 

2710.12.11

- - - - RON 97 and oils with level more high, leaded

18

2710.12.12

- - - - RON 97 and oils with level more high, unleaded

18

2710.12.13

- - - - RON 90 and oils with level more high, but lower than Ron 97, leaded

18

2710.12.14

- - - - RON 90 and oils with level more high, but lower than Ron 97, unleaded

18

2710.12.15

- - - - Others, leaded

18

2710.12.16

- - - - Others, unleaded

18

2710.12.20

- - - Aviation gasoline, other than oils for fuel of jet plane

7

2710.12.30

- - - Tetrapropylen

18

2710.12.40

- - - White solvent (white spirit)

18

2710.12.50

- - - Solvent with under 1% of aromatic content by weight

18

2710.12.60

- - - Other solvent spirits

18

2710.12.70

- - - Naphtha, reformate and preparations for preparing motor spirits

18

2710.12.80

- - - Other Alpha olefins

18

2710.12.90

- - - Others

18

2710.19

- - Others:

 

2710.19.20

- - - Topped crude oil

5

2710.19.30

- - - Carbon black feedstock oil

5

 

- - - Lubrication oil and grease:

 

2710.19.41

- - - - Refined-mineral oil for the lubrication oil production

5

2710.19.42

- - - - Lubrication oils for aircraft engines

5

2710.19.43

- - - - Other lubrication oil

5

2710.19.44

- - - - Lubrication grease

5

2710.19.50

- - - Oil for hydraulic brake fluid (brake oil)

3

2710.19.60

- - - Transformer oil and circuit breaker oil

5

 

- - - Diesel fuel; fuel oils:

 

2710.19.71

- - - - Diesel fuel for cars

14

2710.19.72

- - - - Other diesel fuel

14

2710.19.79

- - - - Fuel oils

15

2710.19.81

- - - Plane fuel (jet fuel) with flash point from 23o C or higher

7

2710.19.82

- - - Plane fuel (jet fuel) with flash point under 23o C

7

2710.19.83

- - - Other Kerosenes

16

2710.19.89

- - - Other medium oils and preparations

15

2710.19.90

- - - Others

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

- - Others

20