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Circular No. 13/2010/TT-BTC guiding the application of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.

Circular No. 13/2010/TT-BTC guides the preferential import tax rate for certain gasoline and diesel products under subheading 2710. The new tax rate will be applied from February 1, 2010.

Document No.13/2010/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated27/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date26/01/2010
Effective date01/02/2010
Expiry date—
StatusIn effect
✦ Smart summary

Circular No. 13/2010/TT-BTC guides the preferential import tax rate for certain gasoline and diesel products under subheading 2710. The new tax rate will be applied from February 1, 2010.

Key points

  • Pursuant to the Law on Export Duties and Import Duties and related Decrees, the Ministry of Finance adjusts the preferential import tax rate for gasoline and diesel products under subheading 2710.
  • The new tax rate will be applied from February 1, 2010, for customs declarations of imported goods.

🌐 Social impact of this document

  • Businesses engaged in the sale of gasoline and diesel must comply with the new tax rate, which may affect production costs and product prices.
  • End consumers may be affected by price changes if businesses pass on all or part of the increased costs to buyers.

❓ Frequently asked questions

From what date is the new tax rate applied?

The new tax rate will be applied from February 1, 2010.

Which group of goods is affected by this Circular?

This Circular only adjusts the preferential import tax rate for gasoline and diesel products under subheading 2710.

How many days do businesses have to prepare for the implementation of the new tax rate?

Businesses have approximately 31 days (from February 1, 2010) to prepare for the implementation of the new tax rate.

What is the new tax rate?

The Circular does not specify the exact tax rate, only stating that the new tax rate has been adjusted for gasoline and diesel products under subheading 2710.

What impact does it have on end consumers?

End consumers may be affected by price changes if businesses pass on all or part of the increased costs to buyers.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 13/2010/TT-BTC
Hanoi, January 26, 2010

CIRCULAR
Guidelines for implementing the preferential import tax rate for certain goods undersubheading 2710 in the Preferential Import Tariff Schedule
_______________
 
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 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 tariff range applicable to each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tariff range applicable to each group;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
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;
Based on Circular No. 837/BTC-CST dated January 19, 2010 of the Ministry of Finance, the Ministry of Finance hereby issues guidelines for implementing the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:

Article 1. Tax Rate Level

Adjusting the preferential import tax rate for certain gasoline and oil products under subheading 2710 specified in the List of Tax Rates of the Preferential Import Tariff Schedule issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance to the new preferential import tax rate specified in the List issued together with this Circular.

Article 2. Effective Date

This Circular takes effect and applies to customs declarations for imported goods registered with customs authorities from February 1, 2010.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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↑ Basis & documents that affect this document
Based on 5
295/2007/NQ-UBTVQH12 Nghị quyết số 295/2007/NQ-UBTVQH12 Về việc ban hành biểu thuế xuất khẩu theo danh mục nhóm hàng chịu thuế và khung thuế suất đối với từng nhóm hàng, biểu thuế nhập khẩu ưu đãi theo danh mục nhóm hàng chịu thuế và khung thuế suất ưu đãi đối với từng nhóm hàng In effect 84/2009/NĐ-CP Nghị định số 84/2009/NĐ-CP Về kinh doanh xăng dầu Expired 45/2005/QH11 Nghị quyết số 45/2005/QH11 Về việc thi hành Bộ luật Dân sự Expired 149/2005/NĐ-CP Nghị định số 149/2005/NĐ-CP Quy định chi tiết thi hành Luật Thuế xuất khẩu, Thuế nhập khẩu Expired 118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired
13/2010/TT-BTC
Circular No. 13/2010/TT-BTC guiding the application of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
In effect
↓ Documents affected by this document
Amends 2
216/2009/TT-BTC Thông tư số 216/2009/TT-BTC Quy định mức thuế suất của Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế Expired 59/2010/TT-BTC Thông tư số 59/2010/TT-BTC Hướng dẫn thực hiện mức thuế suất thuế nhập khẩu ưu đãi đối với một số mặt hàng thuộc nhóm 2710 tại Biểu thuế nhập khẩu ưu đãi Expired

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