Circular No. 109/2012/TT-BTC guides the preferential import tax rates for certain goods under subheading 2710, replacing previous circulars. The new tax rates are detailed in the attached list.
适用范围
Enterprises importing petroleum products and related derivatives from abroad into Vietnam.
要点
- Enterprises importing oil derived from petroleum and oils obtained from bituminous minerals (excluding crude oil) must pay a tax rate of 12% for motor gasoline, 10% for automotive diesel fuel, and 5% for lubricating oil.
- Waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs) are subject to a tax rate of 20%, while other types are subject to a tax rate of 20%.
- Crude oil that has been fractionated to remove lighter components, raw materials for producing coke, refined mineral oils for producing lubricating oils are subject to a tax rate of 5%. Hydraulic brake fluid oil (brake fluid) is subject to a tax rate of 3%, transformer oil and oil used for circuit breakers is subject to a tax rate of 5%.
- Aircraft engine fuels (jet fuel) with a flash point of 23°C or higher are subject to a tax rate of 12%, those below 23°C are also subject to a tax rate of 12%. Other kerosenes are subject to a tax rate of 15%, other types are subject to a tax rate of 3%.
- Petroleum and oils obtained from bituminous minerals (excluding crude oil) and their derivatives not specifically mentioned or listed elsewhere, containing 70% or more by weight of petroleum or oils obtained from bituminous minerals are subject to a tax rate of 5%, those containing biodiesel are subject to a tax rate of 5%. Other goods under subheading 2710 are subject to a tax rate of 12%.
🌐 本文件的社会影响
- Positive impact: Enterprises will have to comply with tax regulations, reducing legal risks and management costs.
- Negative impact: Import costs increase due to higher new tax rates compared to before, affecting the final product cost of enterprises.
- Enterprises may need to adjust their business strategies to align with new regulations.
❓ 常见问题
What is the tax rate for motor gasoline with an octane rating of RON 97 or higher?
The tax rate for motor gasoline with an octane rating of RON 97 or higher is 12% (including both leaded and unleaded gasoline).
What is the tax rate for waste oils containing polychlorinated biphenyls?
Waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs) are subject to a tax rate of 20%. Other types of waste oils are subject to a tax rate of 20%.
What is the tax rate for aircraft engine lubricating oil?
Aircraft engine lubricating oil is subject to a tax rate of 5%. Hydraulic brake fluid oil (brake fluid) is subject to a tax rate of 3%, transformer oil and oil used for circuit breakers is subject to a tax rate of 5%.
What is the tax rate for aircraft engine fuels with a flash point of 23°C or higher?
Aircraft engine fuels with a flash point of 23°C or higher are subject to a tax rate of 12%. Other types of fuels in this category are subject to a tax rate of 12%.
What is the tax rate for petroleum and oils obtained from bituminous minerals (excluding crude oil)?
Petroleum and oils obtained from bituminous minerals (excluding crude oil) are subject to a tax rate of 5%. Other goods in this category are subject to a tax rate of 12%.
全文
CIRCULAR
Guidelines for implementing preferential import tax rates
for 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 tax rate brackets for each commodity group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate brackets for each commodity 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 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
Adjust the preferential import tax rates for certain goods under subheading 2710 specified in the Preferential Import Tariff Schedule issued by Circular No. 103/2012/TT-BTC dated June 22, 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 the new preferential import tax 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. 103/2012/TT-BTC dated June 22, 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. 109/2012/TT-BTC dated July 3, 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, except crude oil; undifferentiated 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 (except crude oil) and undifferentiated 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 |
12 |
|
2710.12.12 |
- - - - RON 97 and higher, unleaded |
12 |
|
2710.12.13 |
- - - - RON 90 and higher, but below RON 97, leaded |
12 |
|
2710.12.14 |
- - - - RON 90 and higher, but below RON 97, unleaded |
12 |
|
2710.12.15 |
- - - - Other types, leaded |
12 |
|
2710.12.16 |
- - - - Other types, unleaded |
12 |
|
2710.12.20 |
- - - Aviation gasoline, except that used as jet fuel |
12 |
|
2710.12.30 |
- - - Tetrapropylene |
12 |
|
2710.12.40 |
- - - White spirit |
12 |
|
2710.12.50 |
- - - Solvent having less than 1% by weight of aromatic hydrocarbons |
12 |
|
2710.12.60 |
- - - Other light solvents |
12 |
|
2710.12.70 |
- - - Naphtha, reformate and other products for blending motor gasoline |
12 |
|
2710.12.80 |
- - - Other alpha olefins |
12 |
|
2710.12.90 |
- - Of chickens of the species Gallus domesticus |
12 |
|
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 |
10 |
|
2710.19.72 |
- - - - Other diesel fuel |
10 |
|
2710.19.79 |
- - - - Heavy fuel oils |
12 |
|
2710.19.81 |
- - - Aircraft engine fuel (jet fuel) with a flash point of 23°C or higher° - - - Aircraft engine fuel (jet fuel) with a flash point below 23°C |
12 |
|
2710.19.82 |
- Crude oil and other oils obtained from bituminous minerals (except crude oil) and undifferentiated 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, containing biodiesel, except waste oils° C |
12 |
|
2710.19.83 |
- - Other kerosenes |
12 |
|
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 |
- Crude oil and oils obtained from bituminous minerals (except crude oil) and undetailed or unspecified preparations containing seventy percent or more by weight of crude oil or oils obtained from bituminous minerals, which are basic components of such preparations, including biodiesel, except waste oil |
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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