Nội dung toàn văn Circular No. 180/2009/TT-BTC, guiding the application of preferential import duty rates to a number of commodity items under heading 2710
THE MINISTER OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 180/2009/TT-BTC | Hanoi, September 14, 2009 |
CIRCULAR
GUIDING THE APPLICATION OF PREFERENTIAL IMPORT DUTY RATES TO A NUMBER OF COMMODITY ITEMS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFF
Pursuant to June 14, 2004 Law No. 45/2005/QH11 on Import Duty and Export Duty;
Pursuant to the National Assembly Standing Committee's Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, 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;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the application of preferential import duty rates to a number of commodity items of heading 2710 in the Preferential Import Tariff as follows:
Article 1. Duty rates
To adjust preferential import duty rates for a number of petrol and oil commodity items under heading 2710 specified in the list of preferential import duty rates for a number of commodity items under heading 2710 attached to the Finance Ministry's Circular No. 148/2009/TT-BTC of July 21, 2009, into new preferential import duty rates specified in the list attached to this Circular.
Article 2. Effect
1. This Circular takes effect and applies to customs declarations of imports registered with customs offices from September 21, 2009.
2. To annul the Finance Ministry's Circular No. 148/2009/TT-BTC of July 21, 2009, guiding the application of preferential import duty rates to a number of commodity items under heading 2710 in the Preferential Import Tariff.
| FOR THE MINISTER OF FINANCE |
LIST
OF PREFERENTIAL IMPORT DUTY RATES FOR A NUMBER OF COMMODITY ITEMS UNDER HEADING 2710
(Attached to the Finance Ministry's Circular No. 180/2009/TT-BTC of September 14, 2009)
Code | Description | Duty rate (%) | |||
27.10 |
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| 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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| - 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, other than waste oils: |
|
2710 | 11 |
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| - - Light oils and preparations: |
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| ---- Motor spirit: |
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2710 | 11 | 11 | 00 | ---- Premium leaded | 20 |
2710 | 11 | 12 | 00 | ---- Premium unleaded | 20 |
2710 | 11 | 13 | 00 | ---- Regular leaded | 20 |
2710 | 11 | 14 | 00 | ---- Regular unleaded | 20 |
2710 | 11 | 15 | 00 | ---- Other motor spirit, leaded | 20 |
2710 | 11 | 16 | 00 | ---- Other motor spirit, unleaded | 20 |
2710 | 11 | 20 | 00 | ---- Aviation spirit | 20 |
2710 | 11 | 30 | 00 | ---- Tetrapropylene | 20 |
2710 | 11 | 40 | 00 | ---- White spirit | 20 |
2710 | 11 | 50 | 00 | Low aromatic solvents containing by weight below 1% aromatic content | 20 |
2710 | 11 | 60 | 00 | ---- Other solvents | 20 |
2710 | 11 | 70 | 00 | ---- Naphtha, reformate and other preparations for mixing spirits | 20 |
2710 | 11 | 90 | 00 | - - - Other | 20 |
2710 | 19 |
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| - - Other: |
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| --- Medium oils (with average boiling range) and preparations: |
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2710 | 19 | 13 | 00 | ---- Aviation turbine fuel (jet fuel) having a flash point of not less than 23°C | 20 |
2710 | 19 | 14 | 00 | ---- Aviation turbine fuel (jet fuel) having a flash point of less than 23°C | 20 |
2710 | 19 | 16 | 00 | ---- Kerosene | 30 |
2710 | 19 | 19 | 00 | ---- Other | 15 |
2710 | 19 | 20 | 00 | ---- Topped crudes | 5 |
2710 | 19 | 30 | 00 | ---- Carbon black feedstock | 5 |
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| ---- Lubricating oils and greases: |
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2710 | 19 ' | 41 | 00 | ---- Lubricating oil basestock | 5 |
2710 | 19 | 42 | 00 | ---- Lubricating oils for aircraft engines | 5 |
2710 | 19 | 43 | 00 | ---- Other lubricating oils | 10 |
2710 | 19 | 44 | 00 | ---- Lubricating greases | 5 |
2710 | 19 | 50 | 00 | ---- Hydraulic brake fluid (brake oil) | 3 |
2710 | 19 | 60 | 00 | ---- Oils for transformers or circuit breakers | 5 |
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| ---- Fuel oil: |
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2710 | 19 | 71 | 00 | ---- High speed diesel fuel | 20 |
2710 | 19 | 72 | 00 | ---- Other diesel fuel | 20 |
2710 | 19 | 79 | 00 | ---- Other fuel oils | 20 |
2710 | 19 | 90 |
| - - - Other: |
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