Thông tư số 03/2015/TT-BTC được ban hành ngày 06 tháng 01 năm 2015 bởi Bộ Tài chính, quy định về việc sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với các mặt hàng xăng, dầu thuộc nhóm 27.10 trong Biểu thuế nhập khẩu ưu đãi.
Phạm vi điều chỉnh và đối tượng áp dụng
Thông tư này áp dụng đối với các thương nhân đầu mối nhập khẩu xăng dầu, các tổ chức, cá nhân hoạt động trong lĩnh vực xuất nhập khẩu, cơ quan hải quan và các cơ quan nhà nước có thẩm quyền liên quan đến quản lý thuế đối với mặt hàng xăng dầu thuộc nhóm 27.10.
Nội dung cốt lõi của văn bản (Điều 1 - Điều 4)
Nội dung chính của Thông tư tập trung vào việc điều chỉnh chính sách thuế đối với mặt hàng xăng dầu thông qua các điều khoản cụ thể sau:
- Điều 1: Sửa đổi mức thuế suất thuế nhập khẩu ưu đãi: Thực hiện điều chỉnh, sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với các mặt hàng xăng, dầu thuộc nhóm 27.10 quy định tại Biểu thuế nhập khẩu ưu đãi. Việc điều chỉnh này nhằm mục đích bình ổn thị trường xăng dầu trong nước, phù hợp với biến động giá dầu thế giới và bảo đảm hài hòa lợi ích giữa nhà nước, doanh nghiệp và người tiêu dùng.
- Điều 2: Hiệu lực thi hành: Xác định rõ thời điểm phát sinh hiệu lực của Thông tư. Các quy định về mức thuế suất mới sẽ được áp dụng ngay cho các tờ khai hải quan hàng hóa nhập khẩu đăng ký với cơ quan hải quan kể từ ngày Thông tư có hiệu lực.
- Điều 3: Điều khoản bãi bỏ: Bãi bỏ các quy định trước đây của Bộ Tài chính về mức thuế suất thuế nhập khẩu ưu đãi đối với các mặt hàng xăng, dầu thuộc nhóm 27.10 trái với quy định tại Thông tư này.
- Điều 4: Tổ chức thực hiện: Giao trách nhiệm cho cơ quan hải quan các cấp và các tổ chức, cá nhân có liên quan chịu trách nhiệm thi hành, hướng dẫn và giải quyết các vướng mắc phát sinh trong quá trình thực hiện.
Hiệu lực thi hành
Thông tư số 03/2015/TT-BTC có hiệu lực thi hành kể từ ngày ký ban hành (ngày 06 tháng 01 năm 2015) và áp dụng cho các tờ khai hàng hóa nhập khẩu đăng ký với cơ quan hải quan từ ngày này.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No. 03/2015/TT-BTC | Hanoi, January 6, 2015 |
CIRCULAR
CHANGES IN PREFERENTIAL IMPORT TAX RATES ON PETROLEUM ARTICLES IN HEADING 27.10 IN PREFERENTIAL IMPORT TARIFF SCHEDULE
Pursuant to the Law on imported and exported taxes dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on issuance of Export tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading, Import tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading;
Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government on providing guidance on the Law on Export and import tax;
Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government on defining functions, tasks, entitlements, and organizational structure of the Ministry of Finance;
On the basis of preferential import tax rates on petroleum articles in equivalent to petroleum article prices on the international market prescribed in the Official Dispatch No. 17728/BTC-CST dated December 4, 2014 of the Ministry of Finance and preferential import tax rates on articles of aviation spirits in equivalent to aviation spirit prices on the international market prescribed in the Official Dispatch No. 16661/BTC-CST dated November 29, 2012 of the Ministry of Finance;
At the request of the Director of the Tax Policy Department,
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Article 1. Changes in preferential import tax rates regarding to petroleum articles in heading 27.10 in preferential import tariff schedule
The preferential import tax rates of petroleum articles in heading 27.10 in Preferential import tariff schedule issued together with Circular No. 213/2014/TT-BTC dated December 31, 2014 of the Ministry of Finance shall be changed into new preferential import tax rates as prescribed in the List of preferential import tax rates enclosed herewith.
Article 2. Effect
1. This Circular shall take effect from January 7, 2015./.
2. This Circular shall replace the Circular No. 185/2014/TT-BTC dated December 5, 2014 of the Minister of Finance on changes in preferential import tax rates on petroleum articles in heading 27.10 in the Preferential import tariff schedule; the Circular No. 213/2014/TT-BTC dated December 31, 2014 of the Minister of Finance on changes in preferential import tax rates on articles of aviation spirits in heading 27.10 in the Preferential import tariff schedule./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
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LIST OF TAX RATES
PREFERENTIAL IMPORT TAX RATES ON ARTICLES IN 2710 HEADING 27.10
(Issued together with Circular No. 03/2015/TT-BTC dated January 6, 2015 of the Minister of Finance)
HS code
Description
Tax rate
(%)
27.10
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.
2710.12
- - Light oils and preparations
- - - Motor spirit
2710.12.11
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35
2710.12.12
- - - - Of RON 97 and above, unleaded
35
2710.12.13
- - - - Of RON 90 and above, but below RON 97, leaded
35
2710.12.14
- - - - Of RON 90 and above, but below RON 97, unleaded
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2710.12.15
- - - - Other, leaded
35
2710.12.16
- - - - Other, unleaded
35
2710.12.20
- - - Aviation spirit, not of a kind used as jet fuel
25
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- - - Tetrapropylen
35
2710.12.40
- - - White spirit
35
2710.12.50
- - - Low aromatic solvents containing by weight less than 1% aromatic content
35
2710.12.60
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35
2710.12.70
- - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits
35
2710.12.80
- - - Other alpha olephins
35
2710.12.90
- - - Other
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2710.19
- - Other
2710.19.20
- - - Topped crude
5
2710.19.30
- - - Carbon black feedstock
5
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- - - Lubricating oils and greases
2710.19.41
- - - - Lubricating oil feedstock
5
2710.19.42
- - - - Lubricating oils for aircraft engines
5
2710.19.43
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5
2710.19.44
- - - - Lubricating greases
5
2710.19.50
- - - Hydraulic brake fluid
3
2710.19.60
- - - Transformer and circuit breakers oils
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- - - Diesel fuel; fuel oils
2710.19.71
- - - - Automobile diesel fuels
30
2710.19.72
- - - - Other diesel fuels
30
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- - - - Fuel oils
35
2710.19.81
- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23° C
25
2710.19.82
- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23° C
25
2710.19.83
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35
2710.19.89
- - - Other medium oils and preparations
15
2710.19.90
- - - Other
3
2710.20.00
- 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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- Waste oils
2710.91.00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybromminated biphenyls (PBBs)
20
2710.99.00
- - Other
20
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- 1 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 2 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 3 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
- 1 Circular No. 48/2015/TT-BTC dated April 13, 2015,
- 2 Circular No. 61/2015/TT-BTC dated April 27, 2015,
- 3 Circular No. 78/2015/TT-BTC dated May 20th 2015, amending to preferential import tax rates applicable to a number of items in Subheading 27.10 of Preferential Import Tariff Schedule
- 4 Circular No. 182/2015/TT-BTC dated November 16th, 2015, on promulgation of preferential import and export tariff according to the nomenclature of taxable products
- 5 Decree No. 122/2016/ND-CP dated September 01, 2016,
- 6 Decree No. 26/2023/ND-CP dated May 31, 2023 on Schedule of Export Tariffs, Schedule of Preferential Import Tariffs, Tariff Nomenclature, and fixed duties, mixed duties, out-of-quota import duties
- 1 Circular No. 44/2015/TT-BTC dated March 30, 2015,
- 2 Circular No. 24/2015/TT-BTC dated February 14, 2015,
- 3 Circular No. 173/2014/TT-BTC dated November 14, 2014, changes in preferential import tax rates imposed on articles in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015
- 4 Circular No. 139/2014/TT-BTC dated September 23, 2014, on changes in rates of preferential import tax on articles of heading 84.58 and 84.59 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC
- 5 Circular No. 122/2014/TT-BTC dated August 27, 24, amendments to list of headings and rates of preferential import tax on articles of chassis fitted with engine, including cabin, with gross vehicle weight exceeding 20 metric tons but not exceeding 45 metric tons prescribed in Circular No. 164/2013/TT-BTC
- 6 Circular No. 80/2014/TT-BTC dated June 23, 2014, amending Circular No. 111/2012/TT-BTC promulgating the list of commodities and their import duty rates for application of tariff quotas
- 1 Circular No. 185/2014/TT-BTC dated December 5, 2014, on changes in preferential import tax rates imposed on petroleum articles in heading 27.10 in preferential import tariff schedule
- 2 Circular No. 48/2015/TT-BTC dated April 13, 2015,
- 3 Circular No. 213/2014/TT-BTC dated December 31, 2014,
- 4 Circular No. 213/2014/TT-BTC dated December 31, 2014,
- 1 Circular No. 44/2015/TT-BTC dated March 30, 2015,
- 2 Circular No. 24/2015/TT-BTC dated February 14, 2015,
- 3 Circular No. 173/2014/TT-BTC dated November 14, 2014, changes in preferential import tax rates imposed on articles in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015
- 4 Circular No. 139/2014/TT-BTC dated September 23, 2014, on changes in rates of preferential import tax on articles of heading 84.58 and 84.59 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC
- 5 Circular No. 122/2014/TT-BTC dated August 27, 24, amendments to list of headings and rates of preferential import tax on articles of chassis fitted with engine, including cabin, with gross vehicle weight exceeding 20 metric tons but not exceeding 45 metric tons prescribed in Circular No. 164/2013/TT-BTC
- 6 Circular No. 80/2014/TT-BTC dated June 23, 2014, amending Circular No. 111/2012/TT-BTC promulgating the list of commodities and their import duty rates for application of tariff quotas
- 7 Decree No. 215/2013/ND-CP dated December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance
- 8 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 9 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.