Nội dung toàn văn Circular No. 48/2016/TT-BTC preferential import tax rates oils spirit
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No.: 48/2016/TT-BTC | Hanoi, March 17, 2016 |
CIRCULAR
ON AMENDMENTS TO PREFERENTIAL IMPORT TAX RATES APPLICABLE TO CERTAIN ARTICLES OF OILS AND SPIRIT IN HEADING 27.10 OF THE PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on import tax and export tax dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly promulgating the export tariff according to the list of taxable commodity headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable commodity headings and preferential tax bracket on each heading;
Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010 providing in detailed for the implementation of the Law on import tax and export tax;
Pursuant to the Government’s Decree No. 83/2014/ND-CP dated September 03, 2014 on spirit and oil trading;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director General of the Department of tax policy,
The Minister of Finance promulgates a Circular to amend preferential import tax rates applicable to certain articles of oils and spirit in heading 27.10 of the preferential import tariff.
Article 1. Amendments to preferential import tax rates applicable to certain articles of oils and spirit in heading 27.10
1. Preferential import tax rates applicable to certain articles of oils in heading 27.10 of the preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance shall be replaced by the new ones as regulated in the List of preferential import tax rates enclosed herewith.
2. Preferential import tax rates applicable to biodiesel articles in Chapter 98 of the preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance shall be replaced by the new ones as regulated in the List of preferential import tax rates enclosed herewith.
Article 2. Effect
This Circular shall take effect as of March 18, 2016.
| PP. MINISTER |
LIST
OF PREFERENTIAL IMPORT TAX RATES APPLICABLE TO CERTAIN ARTICLES IN HEADING 27.10
(Promulgated under the Circular No. 48/2016/TT-BTC dated March 17, 2016 of the Minister of Finance)
Section I
PREFERENTIAL IMPORT TAX RATES APPLICABLE TO 97 CHAPTERS ACCORDING TO VIETNAM’S LIST OF IMPROTED GOODS
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 constituents of the preparations; waste oils. |
|
| - 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: |
|
| - - - Motor spirit: |
|
2710.12.11 | - - - - Of RON 97 and above, leaded | 20 |
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 | 7 |
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 |
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: |
|
2710.19.71 | - - - - Automotive diesel fuel | 7 |
2710.19.72 | - - - - Other diesel fuels | 7 |
2710.19.79 | - - - - Fuel oils | 7 |
2710.19.81 | - - - Aviation turbine fuel (jet fuel) having a flash point of 23oC or more | 7 |
2710.19.82 | - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23o C | 7 |
2710.19.83 | - - - Other kerosene | 7 |
2710.19.89 | - - - Other medium oils and preparations | 15 |
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: |
|
2710.91.00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710.99.00 | - - Other | 20 |
Section II
CHAPTER 98 – CODE AND SPECIFIC PREFERENTIAL IMPORT TAX RATES APPLICABLE TO CERTAIN COMMODITY HEADINGS AND ARTICLES
Code | Description | Corresponding code in Section I Appendix II | Tax rate (%) | ||||
9838 | 00 | 00 | Biogasoline (E5, E10) | 2710 | 12 | 14 | 20 |
Biodiesel (B5, B10) | 2710 | 20 | 00 | 7 | |||
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