Circular No. 48/2015/TT-BTC amending import tax rates applicable to a number of items in 27.10 đã được thay thế bởi Circular No. 61/2015/TT-BTC changes in preferential import tax rates on petroleum articles in heading 27.10 và được áp dụng kể từ ngày 04/05/2015.
Nội dung toàn văn Circular No. 48/2015/TT-BTC amending import tax rates applicable to a number of items in 27.10
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
No. 48/2015/TT-BTC |
Hanoi, April 13, 2015 |
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);
At the request of the Director of the Tax Policy Department,
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.
2. This Circular replaces the Circular No. 03/2015/TT-BTC dated 06/01/2015 by the Minister of Finance providing amendments to the preferential import tax rates applicable to a number of items in subheading 27.10 of preferential import tariff.
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.
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PP. THE MINISTER |
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 )
Section I.
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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|
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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 those containing biodiesel and other than waste oils: |
|
|
2710.12 |
- - Light oils and preparations: |
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|
|
- - - Motor sprint: |
|
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2710.12.11 |
- - - - Of RON 97 and above, leaded |
20 |
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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 |
|
2710.12.15 |
- - - - 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 |
- - - Tetrapropylene |
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 |
20 |
|
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 |
|
2710.19 |
- - Other: |
|
|
2710.19.20 |
- - - Topped crudes |
5 |
|
2710.19.30 |
- - - Carbon black feedstock |
5 |
|
|
- - - Lubricating oils and greases: |
|
|
2710.19.41 |
- - - - Lubricating oil feedstock |
5 |
|
2710.19.42 |
- - - - Lubricating oils for aircraft engines |
5 |
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2710.19.43 |
- - - - Other lubricating oils |
5 |
|
2710.19.44 |
- - - - Lubricating greases |
5 |
|
2710.19.50 |
- - - Hydraulic brake fluid |
3 |
|
2710.19.60 |
- - - Transformer and circuit breakers oils |
5 |
|
|
- - - Diesel fuel; fuel oils: |
|
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2710.19.71 |
- - - - Automotive diesel fuel |
20 |
|
2710.19.72 |
- - - - Other diesel fuels |
20 |
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2710.19.79 |
- - - - Fuel oils |
25 |
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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 |
20 |
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2710.19.89 |
- - - Other medium oils and preparations |
15 |
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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 |
|
|
- Waste oils: |
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2710.91.00 |
- - Containing polyclorinated biphenyl (PCBs), polyclorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
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2710.99.00 |
- - Other |
20 |
Section II.
Chapter 98 – Code and preferential import tax rates for particular subheadings and items
|
Code |
Description |
Corresponding code in section I and section II |
Tax (%) |
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|
9838 |
00 |
00 |
Biogasoline (E5, E10) |
2710 2710 |
12 20 |
14 00 |
20 |
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Biodiesel (B5, B10) |
2710 |
20 |
00 |
20 |
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