Circular No. 61/2015/TT-BTC amends the preferential import tax rate for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule.

CIRCULAR

Amend the preferential import tariff rates for certain gasoline and diesel products under subheading 27.10 in the Preferential Import Tariff Schedule

belonging to group 27.10 at Biitem of preferential import tariff

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Based on the Law on Export Tax and Import Tax dated 14/6/2005;

Based on Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the ExportdevelopmentTariff List according to the list of goods subject to taxpolicies and tax raterange for 每个 for goods groups, ExportdevelopmentTariff Listof preferential import tariffs according to the list of goods subject to taxpolicies and preferential tariff rate for 每个 groups;

On the basis of Decree No. 87/2010 of the Government detailing the implementation of certain provisions of the Law on Competition and Reward and the Law Amending and Supplementing Certain Provisions of the Law on Competition and Reward; 13/8/2010 of the Government detailing This Circular applies to individuals who have worked at the Ministry of Justice, Provincial Legal Departments, and relevant agencies and organizations that perform tasks within one of the fields listed in Article 3 of this Circular after ceasing to hold their positions. implementation of some articles of the Law on Export Tax and Import Tax;

Pursuant to DecreeNo. 83/2014/ND-CP dated September 3, 2014 of the Government on gasoline businessầu;

/NĐ-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;15/2013/ND-CP dated November 23/12/2013 of This Circular stipulates technical regulations for the operation of automatic meteorological and hydrological stations. Automatic meteorological and hydrological stations include stations for meteorology, hydrology, rainfall measurement, radiation, marine hydrology, and air environment.onState Property.

Based on Decision No. 53/2012/Article 24TTg dated January 221/2012 of the Prime Minister on issuing the roadmap for applying the blending ratio of bio organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.ướfuels with traditional luse,No.fuels materials fuels IN;

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;on at the request of the Director of the Tax Policy Department,

The Minister of Finance issues this Circular to amend and supplement certain Articles of Circular No. 12/2015/, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPthe preferential import tariff rate priority for certain types of gasoline and diesel oil belonging to group 27.No. 1010 at the Preferential Import Tariff List.developmentArticle 1. Amending the preferential import tariff rate priority for certain types of gasoline and diesel oil belonging to group 27.10

1. Amend the preferential import tariff rate for certain goods, gasoline, and diesel oil belonging to group 27.10 in the Preferential Import Tariff List attached to Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Minister of Finance to the new preferential import tariff rate specified in the Preferential Import Tariff Rate List issued together with this Circular. priority hasi 2. Amend the preferential import tariff rate for biodiesel products in Chapter 98 of the Preferential Import Tariff List attached to Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Minister of Finance to the new tariff rate specified in the Preferential Import Tariff Rate List issued together with this Circular.

1. This Circular takes effect from May 4, 2015.

2. This Circular replaces Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Minister of Finance amending the preferential import tariff rate for certain types of gasoline and diesel oil belonging to group 27.10 in the Preferential Import Tariff List.

Article 2. eff lImplementation

1. This Circular takes effect from May 4, 2015.

2. This Circular replaces Circular No. 48/2015/TT-BTC dated April 13, 2015, issued by the Minister of Finance, amending the preferential import tariff rates for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule.