Circular No. 06/2015/TT-BTC Amending the preferential import tax rate for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule

CIRCULAR

Amend the preferential import tax rate for certain petroleum products

 such as gasoline and diesel oil under subheading 27.10 in the Preferential Import Tariff Schedule

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

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on the issuance of the Export Tariff Schedule according to the list of taxable goods categories and the tax rate range for each category, the Preferential Import Tariff Schedule according to the list of taxable goods categories and the preferential tax rate range for each category;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the preferential import tax rates for petroleum products corresponding to the prices of such products on the world market as stated in Circular No. 17728/BTC-CST dated December 4, 2014 of the Ministry of Finance, and the preferential import tax rates for aviation gasoline and fuel corresponding to the prices of aviation gasoline and fuel on the world market as stated in Circular No. 16661/BTC-CST dated November 29, 2012 of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance hereby promulgates this Circular amending the preferential import tax rate for certain gasoline and diesel products under subheading 27.10 in the Preferential Import Tariff Schedule.

Article 1. Amend the preferential import tax rate for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule

Amend the preferential import tax rate for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule attached to Circular No. 03/2015/TT-BTC dated January 6, 2015 of the Minister of Finance to the new preferential import tax rate specified in the Preferential Import Tariff Rate List issued together with this Circular.

Article 2. Effective Date

1. This Circular takes effect from January 21, 2015.

2. This Circular replaces Circular No. 03/2015/TT-BTC dated January 6, 2015 of the Minister of Finance amending the preferential import tax rate for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule./.