Circular No. 100/2012/TT-BTC guides the preferential import tax rates for certain goods under subheading 2711, specifically natural petroleum gas and other hydrocarbon gases. The new tax rates are specified in the List attached to this Circular.
핵심 사항
- Goods under subheading 2711 such as natural petroleum gas, propane, butane, ethylene, propylene, butylene, and butadiene have preferential import tax rates ranging from 0% to 5%.
- Liquefied natural gas has a tax rate of 5%, while natural gas in gaseous form used as engine fuel is exempt from tax (0%).
- Other types of gases under subheading 2711 have a tax rate of 0%.
- This Circular replaces Circular No. 37/2012/TT-BTC and takes effect from the date of issuance.
- Specific tax rates are stipulated in the List attached to this Circular.
- This Circular guides the preferential import tax rates for certain goods under subheading 2711 in the Preferential Import Tariff Schedule.
🌐 이 문서의 사회적 영향
- Enterprises engaged in the business of oil and gasoline will bear increased costs if they must pay higher tax rates than those previously stipulated.
- Consumers may be affected by increased product prices due to import taxes.
- Factories using liquefied natural gas as engine fuel will not be subject to tax, creating a competitive advantage.
❓ 자주 묻는 질문
What is the preferential import tax rate for natural petroleum gas?
The preferential import tax rate for natural petroleum gas under subheading 2711 ranges from 0% to 5%, depending on the specific type.
Is liquefied natural gas subject to tax?
No, liquefied natural gas used as engine fuel is exempt from tax (0%).
What is the tax rate for propane and butane?
The preferential import tax rate for propane and butane under subheading 2711 is 5%.
What is the tax rate for other types of gases besides ethylene, propylene, butylene, and butadiene?
The preferential import tax rate for other types of gases under subheading 2711 is 5%.
Which circular does this replace?
This Circular replaces Circular No. 37/2012/TT-BTC guiding the implementation of preferential import tax rates for certain goods under subheading 2711 in the Preferential Import Tariff Schedule.
전문
CIRCULAR
Guidelines for implementing preferential import tariff rates for certain goods under subheading 2711 in the Preferential Import Tariff Schedule
goods belonging to subheading 2711 in the Preferential Import Tariff Schedule
_________________________
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 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and tax rate brackets for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate brackets for each group;
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;
PURSUANTPursuant to Decree No. 84/2009/NĐ-CP dated October 15, 2009 of the Government on petroleum products trading;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Upon Pursuant to the decision of the Director of the Tax Policy Department;
Article 1. Amending and supplementing some articles of Circular No. 21/2023/TT-BTTTT dated December 31, 2023 of the Ministry of Information and Communications on functions and technical features of the Administrative Procedure Handling Information System at the ministerial and provincial levels (hereinafter referred to as Circular No. 21/2023/TT-BTTTT) as follows: AND The Ministry of Finance issues Circular guidelines for implementing preferential import tariff rates for certain goods under subheading 2711 in the Preferential Import Tariff Schedule as follows.
Article 1. Preferential import tariff rates
Adjust the preferential import tariff rates for certain petroleum gases and other hydrocarbon gases under subheading 2711 in the Preferential Import Tariff Schedule according to the list of taxable items in Circular No. 37/2012/TT-BTC dated March 2, 2012 of the Ministry of Finance to new preferential import tariff rates specified in the list attached to this Circular.
Article 2. Effective Date
This Circular takes effect from the date of signature and replaces Circular No. 37/2012/TT-BTC dated March 2, 2012 of the Ministry of Finance guiding the implementation of preferential import tariff rates for certain goods under subheading 2711 in the Preferential Import Tariff Schedule./.
|
DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Thi Mai
|
LIST
PREFERENTIAL IMPORT TAX RATES FOR CERTAIN GOODS UNDER SUBHEADING 2711
(Issued together with Circular No. 100/2012/TT-BTC dated June 20, 2012 of the Ministry of Finance)
|
Item Code |
Description of Goods |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
||
|
27.11 |
Petroleum gases and other hydrocarbon gases. |
|||
|
- Liquid form: |
||||
|
2711 |
11 |
00 |
- - Natural gas |
5 |
|
2711 |
12 |
00 |
- - Propane |
5 |
|
2711 |
13 |
00 |
- - Butane |
5 |
|
2711 |
14 |
- - Ethylene, propylene, butylene, and butadiene: |
5 |
|
|
2711 |
14 |
10 |
- - - Ethylene |
5 |
|
2711 |
14 |
90 |
- - Of chickens of the species Gallus domesticus |
5 |
|
2711 |
19 |
00 |
- Paddy: |
5 |
|
- Gas form: |
||||
|
2711 |
21 |
- - Natural gas: |
||
|
2711 |
21 |
10 |
- - - Type used as engine fuel |
0 |
|
2711 |
21 |
90 |
- - Of chickens of the species Gallus domesticus |
0 |
|
2711 |
29 |
00 |
- Paddy: |
0 |
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