Thông tư 103/2012/TT-BTC

Circular No. 103/2012/TT-BTC of June 22, 2012, guiding the implementation of preferential import tax rates for a number of commodities under heading 2710 in the preferential import tariff

Circular No. 103/2012/TT-BTC guiding the implementation of preferential import đã được thay thế bởi Circular No. 109/2012/TT-BTC guiding the application of the preferential import và được áp dụng kể từ ngày 03/07/2012.

Nội dung toàn văn Circular No. 103/2012/TT-BTC guiding the implementation of preferential import


THE MINISTRY OF FINANCE
-------

THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
---------------

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-CPof 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
DEPUTY MINISTER




Vu Thi Mai

 

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

 


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