List of Vietnam Law
Circular No. 185/2014/TT-BTC dated December 5, 2014 of the Ministry of Finance on changes in preferential import tax rates imposed on petroleum articles in Heading 27.10 in preferential import tariff schedule
Date: 12/5/2014
THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness --------------- |
No. 185/2014/TT-BTC
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Hanoi, December 5, 2014
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PP. MINISTER
DEPUTY MINISTER (Signed and sealed) Vu Thi Mai (This translation is for reference only)
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(Issued together with Circular No. 185/2014/TT-BTC dated December 5, 2014 of the Minister of Finance)
Code
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Description
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Tax rate
(%) |
27.10
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Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
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- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils.
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2710.12
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- - Light oils and preparations
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- - - Motor spirit
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2710.12.11
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- - - - Of RON 97 and above, leaded
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27
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2710.12.12
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- - - - Of RON 97 and above, unleaded
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27
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2710.12.13
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- - - - Of RON 90 and above, but below RON 97, leaded
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27
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2710.12.14
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- - - - Of RON 90 and above, but below RON 97, unleaded
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27
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2710.12.15
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- - - - Other, leaded
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27
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2710.12.16
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- - - - Other, unleaded
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27
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2710.12.20
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- - - Aviation spirit, not of a kind used as jet fuel
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7
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2710.12.30
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- - - Tetrapropylen
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27
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2710.12.40
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- - - White spirit
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27
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2710.12.50
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- - - Low aromatic solvents containing by weight less than 1% aromatic content
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27
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2710.12.60
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- - - Other solvent spirits
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27
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2710.12.70
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- - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits
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27
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2710.12.80
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- - - Other alpha olephins
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27
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2710.12.90
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- - - Other
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27
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2710.19
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- - Other
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2710.19.20
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- - Topped crude
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5
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2710.19.30
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- - - Carbon black feedstock
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5
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- - - Lubricating oils and greases
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2710.19.41
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- - - - Lubricating oil feedstock
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5
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2710.19.42
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- - - - Lubricating oils for aircraft engines
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5
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2710.19.43
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- - - - Other lubricating oils
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5
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2710.19.44
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- - - - Lubricating greases
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5
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2710.19.50
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- - - Hydraulic brake fluid
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3
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2710.19.60
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- - - Transformer and circuit breakers oils
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5
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- - - Diesel fuel; fuel oils
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2710.19.71
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- - - - Automobile diesel fuels
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23
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2710.19.72
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- - - - Other diesel fuels
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23
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2710.19.79
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- - - - Fuel oils
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24
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2710.19.81
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- - - Aviation turbine fuel (jet fuel) having a flash point of 23° C or more
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7
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2710.19.82
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- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23° C
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7
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2710.19.83
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- - - Other kerosine
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26
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2710.19.89
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- - - Other medium oils and preparations
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15
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2710.19.90
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- - - Other
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3
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2710.20.00
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- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils.
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5
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- Waste oils
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2710.91.00
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- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybromminated biphenyls (PBBs)
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20
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2710.99.00
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- - Other
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20
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