Circular No. 103/2012/TT-BTC guides the preferential import tariff rates for certain goods under subheading 2710, replacing Circular No. 94/2012/TT-BTC. Goods such as motor gasoline, crude oil, and derivatives have preferential import tariff rates ranging from 3% to 20%. This circular takes effect from the date of issuance.
适用范围
Enterprises importing goods under subheading 2710
要点
- Enterprises importing crude oil and derivatives have a preferential import tariff rate ranging from 3% to 20%
- The specific tariff rates for each type of motor gasoline, diesel fuel, lubricating oil, other kerosene are 8%, 10%, 5%...
- Waste oil has the highest tariff rate of 20%
- This circular applies to goods under subheading 2710 in the Preferential Import Tariff Schedule
- Replacing Circular No. 94/2012/TT-BTC
🌐 本文件的社会影响
- Reducing import costs for enterprises, particularly for motor gasoline with a tariff rate of 10%
- Increasing state budget revenue through higher tariff rates on waste oil
- May affect the final product cost for enterprises and consumers
❓ 常见问题
What is the tariff rate for motor gasoline?
The specific tariff rate for motor gasoline with an octane rating of RON 97 or higher, whether leaded or unleaded, is 10%.
What is the tariff rate for waste oil?
The specific tariff rate for waste oil containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs) is 20%, while other types also have a tariff rate of 20%.
To which goods does this circular apply?
This circular applies to goods under subheading 2710, specifically crude oil and derivatives not otherwise specified or mentioned elsewhere, containing at least 70% by weight of crude oil or oils obtained from bituminous minerals.
Which circular does this replace?
This circular replaces Circular No. 94/2012/TT-BTC guiding the preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
What are the specific tariff rates for crude oil and derivatives?
The specific tariff rates for crude oil and derivatives range from 3% to 20%, depending on the product type.
全文
CIRCULAR
Guidelines for implementing preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
certain goods under subheading 2710 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 the tax rate framework for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate framework 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;
Pursuant to the Government Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international trade activities and foreign-related agency purchase, sale, processing, and transit of goods;
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;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular guiding the implementation of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
Article 1. Preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
Adjusting the preferential import tax rates for certain goods under subheading 2710 as stipulated in the Preferential Import Tariff Schedule issued by Circular No. 94/2012/TT-BTC dated June 8, 2012 of the Ministry of Finance guiding the implementation of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule to new preferential import tax rates as specified in the List attached to this Circular.
Article 2. Effectiveness
This Circular takes effect from the date of signature and replaces Circular No. 94/2012/TT-BTC dated June 8, 2012 of the Ministry of Finance guiding the implementation of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule./.
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DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Thi Mai
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LIST
PREFERENTIAL IMPORT TAX RATES FOR CERTAIN GOODS UNDER SUBHEADING 2710
(Issued together with Circular No. 103/2012/TT-BTC dated June 22, 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. (%) |
|
27.10 |
Crude oil and other oils obtained from bituminous minerals, excluding crude oil; undetailed or unspecified preparations containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, which are basic components of such preparations; waste oils. |
|
|
- Crude oil and other oils obtained from bituminous minerals (excluding crude oil) and undetailed or unspecified preparations containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, which are basic components of such preparations, excluding biofuels and waste oils: |
||
|
2710.12 |
- - Light oils and products derived therefrom: |
|
|
- - - Motor gasoline: |
||
|
2710.12.11 |
- - - - RON 97 and higher, leaded |
10 |
|
2710.12.12 |
- - - - RON 97 and higher, unleaded |
10 |
|
2710.12.13 |
- - - - RON 90 and higher but below RON 97, leaded |
10 |
|
2710.12.14 |
- - - - RON 90 and higher but below RON 97, unleaded |
10 |
|
2710.12.15 |
- - - - Other types, leaded |
10 |
|
2710.12.16 |
- - - - Other types, unleaded |
10 |
|
2710.12.20 |
- - - Aviation gasoline, excluding that used as jet fuel |
10 |
|
2710.12.30 |
- - - Tetrapropylene |
10 |
|
2710.12.40 |
- - - White spirit |
10 |
|
2710.12.50 |
- - - Solvent having less than 1% by weight of aromatic hydrocarbons |
10 |
|
2710.12.60 |
- - - Other light solvents |
10 |
|
2710.12.70 |
- - - Naphtha, reformate and other products for blending motor gasoline |
10 |
|
2710.12.80 |
- - - Other alpha olefins |
10 |
|
2710.12.90 |
- - Of chickens of the species Gallus domesticus |
10 |
|
2710.19 |
- - - Other |
|
|
2710.19.20 |
- - - Crude oil, naphthas and other light oils, having been subjected to distillation |
5 |
|
2710.19.30 |
- - - Raw materials for the production of coke |
5 |
|
- - - Lubricating oils and greases: |
||
|
2710.19.41 |
- - - - Refined mineral oils for the manufacture of lubricating oils |
5 |
|
2710.19.42 |
- - - - Lubricating oils for aircraft engines |
5 |
|
2710.19.43 |
- - - - Other lubricating oils |
5 |
|
2710.19.44 |
- - - - Greases |
5 |
|
2710.19.50 |
- - - Brake fluid |
3 |
|
2710.19.60 |
- - - Transformer oil and circuit breaker oil |
5 |
|
- - - Diesel fuel and other heavy oils: |
||
|
2710.19.71 |
- - - - Diesel fuel for automobiles |
8 |
|
2710.19.72 |
- - - - Other diesel fuel |
8 |
|
2710.19.79 |
- - - - Heavy fuel oils |
10 |
|
2710.19.81 |
- - - Aircraft engine fuel (jet fuel) with a flash point of 23° degrees Celsius or higher |
10 |
|
2710.19.82 |
- - - Aircraft engine fuel (jet fuel) with a flash point below 23° C |
10 |
|
2710.19.83 |
- - Other kerosenes |
10 |
|
2710.19.89 |
- - Other middle oils and products derived therefrom |
15 |
|
2710.19.90 |
- - Of chickens of the species Gallus domesticus |
3 |
|
2710.20.00 |
degrees Celsius |
5 |
|
- Waste oils: |
||
|
2710.91.00 |
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710.99.00 |
- Paddy: |
20 |
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