Circular No. 148/2009/TT-BTC guides the preferential import tariff rates for certain gasoline and diesel products under subheading 2710 in the Preferential Import Tariff Schedule. The new tariff rates shall be applied from July 26, 2009.
핵심 사항
- Enterprises importing gasoline and diesel products under subheading 2710 must adjust the preferential import tariff rates according to the List attached to this Circular.
- New tariff rates: Premium leaded motor gasoline 20%, premium unleaded motor gasoline 20%; aviation gasoline 20%; other types of oil from 5% to 30%.
- This Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered with customs authorities from July 26, 2009.
- Repeal Circular No. 133/2009/TT-BTC guiding the preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
- The new List provides detailed information on types of gasoline and diesel and specific tariff rates for each type.
🌐 이 문서의 사회적 영향
- Enterprises importing gasoline and diesel will need to adjust their import plans according to the new tariff rates, which may affect production costs.
- End consumers may be affected by changes in product prices using gasoline and diesel.
- Enterprises must comply with the new regulations to avoid legal violations and penalties.
❓ 자주 묻는 질문
When does the new tariff rate take effect?
The new tariff rate shall be applied from July 26, 2009.
Which group of goods is affected by this Circular?
This Circular only applies to gasoline and diesel products under subheading 2710.
What are the specific tariff rates?
Premium leaded motor gasoline 20%, premium unleaded motor gasoline 20%; aviation gasoline 20%; other types of oil from 5% to 30%.
Which circular does this Circular revoke?
Circular No. 133/2009/TT-BTC guiding the preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
What types of gasoline and diesel does the new List specify?
The new List specifies detailed information on premium leaded and unleaded motor gasoline, aviation gasoline, kerosene, naphtha, reformate, middle distillates, mineral oils, lubricating oils, fuel oils, and waste oils.
전문
|
MINISTRY OF FINANCE ---------- Number: 148/2009/TT-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ----------------------------------- Hanoi, July 21, 2009 |
CIRCULAR
Guidelines for implementing preferential import tariff rates for certain goods under subheading 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 items and tax rate brackets for each item category, the Preferential Import Tariff Schedule according to the list of taxable items and preferential tax rate brackets for each item category;
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 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;
The Ministry of Finance issues guidelines for implementing preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:
Article 1. Tariff Rates
Adjust the preferential import tariff rates for certain gasoline and oil products under subheading 2710 specified in the Preferential Import Tariff Schedule issued with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance to the new preferential import tariff rates specified in the List attached hereto.
Article 2. Effectiveness
1. This Circular takes effect from the date of signature and applies to customs declarations for imported goods registered with customs authorities from July 26, 2009.
2. Repeal Circular No. 133/2009/TT-BTC dated June 30, 2009 of the Ministry of Finance guiding the implementation of preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule./.
|
Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and agencies under the Government; - People's Committees of provinces and centrally governed cities; - DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE; - Units under and directly affiliated with the Ministry of Finance; - Customs Departments of provinces and cities; - Official Gazette; ||| - Government website and Ministry of Finance website; - To be filed: VT, Department of Customs (Import and Export). |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
LIST OF PREFERENTIAL IMPORT TAX RATES FOR CERTAIN GOODS UNDER SUBHEADING 2710
(Annexed to Circular No. 148/2009/TT-BTC dated July 21, 2009 of the Ministry of Finance)
|
Item Code |
Description of Goods |
Tax Rate (%) |
|||
|---|---|---|---|---|---|
|
27.10 |
|
|
|
Crude oil and other oils obtained from bituminous minerals, except crude oil; undetailed preparations or preparations not elsewhere specified 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 undetailed preparations or preparations not elsewhere specified containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, which are basic components of such preparations, except waste oils: |
|
|
2710 |
11 |
|
|
- - Light oils and products derived therefrom: |
|
|
|
|
|
|
- - - Motor gasoline: |
|
|
2710 |
11 |
11 |
00 |
- - - - Containing lead, high grade |
20 |
|
2710 |
11 |
12 |
00 |
- - - - Not containing lead, high grade |
20 |
|
2710 |
11 |
13 |
00 |
- - - - Containing lead, regular grade |
20 |
|
2710 |
11 |
14 |
00 |
- - - - Not containing lead, regular grade |
20 |
|
2710 |
11 |
15 |
00 |
- - - - Other, containing lead |
20 |
|
2710 |
11 |
16 |
00 |
- - - - Other, not containing lead |
20 |
|
2710 |
11 |
20 |
00 |
- - - Aviation gasoline |
20 |
|
2710 |
11 |
30 |
00 |
- - - Tetrapropylene |
20 |
|
2710 |
11 |
40 |
00 |
- - - White spirit |
20 |
|
2710 |
11 |
50 |
00 |
- - - Solvents with aromatic content less than 1% |
20 |
|
2710 |
11 |
60 |
00 |
- - - Other solvents |
20 |
|
2710 |
11 |
70 |
00 |
- - - Naphtha, reformate and other preparations for blending motor gasoline |
20 |
|
2710 |
11 |
90 |
00 |
- - Of chickens of the species Gallus domesticus |
20 |
|
2710 |
19 |
|
|
- - - Other |
|
|
|
|
|
|
- - - Middle distillates (with medium boiling range) and other preparations: |
|
|
2710 |
19 |
13 |
00 |
- - - - Jet fuel for turbojet engines (kerosene type) with flash point of 23°C or higher |
20 |
|
2710 |
19 |
14 |
00 |
- - - - Jet fuel for turbojet engines (kerosene type) with flash point below 23°C |
20 |
|
2710 |
19 |
16 |
00 |
- - - - Kerosene |
30 |
|
2710 |
19 |
19 |
00 |
- - - - Other |
15 |
|
2710 |
19 |
20 |
00 |
- - - - Light distillates removed from crude oil |
5 |
|
2710 |
19 |
30 |
00 |
- - - - Raw materials for producing coke |
5 |
|
|
|
|
|
- - - Lubricating oils and greases: |
|
|
2710 |
19 |
41 |
00 |
- - - - Mineral oils for lubricating greases |
5 |
|
2710 |
19 |
42 |
00 |
- - - - Lubricating oils for aircraft engines |
5 |
|
2710 |
19 |
43 |
00 |
- - - - Other lubricating oils |
10 |
|
2710 |
19 |
44 |
00 |
- - - - Greases |
5 |
|
2710 |
19 |
50 |
00 |
- - - Brake fluid |
3 |
|
2710 |
19 |
60 |
00 |
- - Transformer oils and oils for circuit breakers |
5 |
|
|
|
|
|
- - Fuel oils: |
|
|
2710 |
19 |
71 |
00 |
- - - High-speed diesel fuel |
20 |
|
2710 |
19 |
72 |
00 |
- - - - Other diesel fuel |
20 |
|
2710 |
19 |
79 |
00 |
- - - Other fuels |
25 |
|
2710 |
19 |
90 |
00 |
- - Of chickens of the species Gallus domesticus |
25 |
|
|
|
|
|
- Waste oils: |
|
|
2710 |
91 |
00 |
00 |
- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
00 |
- Paddy: |
20 |
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