~.- •..
"
B<) T,.\.l CHINH
CONGHOA
CHU
NGHiA VIET NAJ\1
, DQc_l~p - T\I' do ., H.:tnh phuc
S682120111TT·BTC
XA nOI
flit N(>i, ngay 10 thang 6 115m 2011
THONG TV'
Huo'ng d~n thl}'c hi~n mu'c thu~ su~t thu~ nh~p khfiu U'U d5i dal vo'i mQt sa
m~t hang thuQc I1hom 2710 t~i Bi~li thu~ nh~p kh~u U'U ani
Can cu Lu?t thuS xu~t k.h~u, thuS nh?p kh~u s6 45/2005/QHl1
14/6/2005;
ngay
~__.. 9an~&U' NghLgyy~t s6 295/?007INQ-UBTVQI-Il,2;
ngay 28/9/2007-GuaUy ban Thuang Vl,l Qu6c h<5iv~ vi~c ban himh BiSn thu~ xu~t kh~u theo danh
m\lc nh6rn hang chiu thu~ va khung thu~ su~t d6i vai ttmg nh6rn hang, Bi~u
thu~ nh?P kh~u uu aai theo danh rn\lC nh6rn hang chiu thu~ va khung t11U~su~t.
uu dfii d6i vai tUng nh6m hang;
Can cu Nghi dinh s6 87/201 OIND-CP ngay 13/8/2010 cua Chinh phu
guy djnh'Gli.i.'tj~t'th! hanh rn<5ts6 di~u cua Lu?t thu~ xu~t kh~u, thu~ nh?p kh~u;
;$~ri;~~·N~HtAjnh
s6 84/2009IND-CP
vS kfnr(doa~nhx~ng 's!~u;
". ,""i.. .•• ,
,""<
-"
,_"""'.
ngay 15/1 0/2009 cua Chfnh phu
!
'
- ,("ca&.9iI·-Nghi dii1h s6 I 18/2008/NB-CP
ngay 27/1112008 cua Chinh phu
guy djhlj.;~huc··n~ng·i nhi~ffi V\l, quy~n h?n va ca c~u t6ch(l'c clla B<5Tai chfnh;
'."
'f:
._,,"-'/
Tr~nc'a's&cong
van s6 837/BTC-CST ngay 19/1/2010 Clla B0 Tai chinh,
B<5Tai chinJ1 huang din th~rc hi~n muc tl1U&su~t thu& nh~p kh~u uu dfii d&i vai
rn<5tso ffi?t hang thuQc nhom 2710 t<;liBieu thue nh?p khau uu dai nhu still:
,
?
f)i~u 1. Mu'c thu~ su~t thu~ nh~p khau
,
,('
U'U
'I
.
da.i
. Di.~u chinh muc thu& su~t thu€ nh~r khful uu aaid6i v6i n1Ql s& rn?t
hang xang, dAuthuQc ·nh6rn 2110 quy ctJnh t~li Bj~u 1hu~ nl1?p kh~u uu dai
thanh m~trcthu€ swh thH~nh~p kh~UlXU itar m6-i quy-djnh t:;;ti'l)anh nH)c ban
hanh kern theo Thong tu nay.
Di~u 2. Hi~u h.rc thi hilllh
Thong tu nay co hi~u h,re th; hanh k@tu ngay kaa
thay th~ Thong tu s6 2412011/TT-BTC
ngay 23/2/2011 eua BQ Tai- ehinh-h.i$ng d~n thVe hi~n Intl'C
. thu~ su~t thu~ nh~p kh<1uuu daid6i v6i mQt s6 m~tli~g
thuQc nh6m 2710. t?i
Bi@u thu~ nh~p kh<1uuu dai./.~f"
~·.'.7
NO'; n"~n:
- Thu tuong va cac Ph6 Thu tUCrng Chinh phll;
- Van phong TW va cac Ban cua Dang;
- Van phong Qu6c hQi;
- Van phong Chu tich Illr6c;
- Vi~n ki~m sat NDTC, Toa an NDTC;
- Ki~lI1 toan Nha nuo-c;
- Cac BQ, co quan ngang BQ, co quan thuQc CIl;
- UBND tinh, thanh ph6 tr\rc thuQc TW;
- VP BCD TV v~ phong, ch6ng tham nhung;
- C\lC ki~m tra van ban - Bo Tu plHip;
- Cac dnn vi thuQc va trvc thuoc B(> Tai chinh;
- CI}C Hili quan tinh, thilnh ph6;
- C6ng bao;
- Website Chinh phu va Website BO Tai chinh;
- Luu: VT, Vv CST (XNK).
KT:'~n(>TRUONG
THU TRUONG
Tr~n Van
SAO Y BAN CHINH
UY BAN NHAN DAN
TiNH BA.C ~N
S6:3't~/SY
- UBND
HiSu
B6c Kqn, ngayctf thang 6 nom 2011
Noi nluj.n:
- 1'1' UBND tinh;
- Sa Tai Chlnh;
- C\lC thu~, Chi C\lC h
- UBND cac huy~n, thi xii;
- LDVP;
- LlYu: VT.TH I ( D/c: Lan)
-
-
-
-::::
Ly Trung
Nhi
TRUE suA T TRUE NII~P KHAu Vu DAI DOl VOl MQT
M~T HANGTHUQC NHOM 2710
thea Thong tu
s6 82/2011/TT-BTC
Mo ta
Mil hang
27.10
2710
11
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
11
11
11·
11
11
11
11
11
12
13
14
15
16
20
11
11
11
30
40
50
11
60
11
70
00
00
00
00
00
00
00
2710
2710
11
19
90
00
00
00
00
00
00
s6
ngay 10/6/2011 cua B(J Tai chinh)
Thu~ suAt
(%)
hang hoa
D§u co Ilgu6n g6c tir dau mo va cac lo~i dau thu
dmlC tir cac khoang bi tum, trir dAu tho; cac ch~
ph§m chua dUQ'c chi ti~t ho~c ghi 0' no'i khac co
chu'a tir 70% kh6i IUQ'llg trO' len la dAu co ngu8n g6c
tir dAu mo ho~c cac lo~i dAu thu dU'Q'c tir cac khoang
bi tum, nhii'ng lo~i dAu nay Ia thallh phAn co' ban
ciia cac ch~ him do; dAu thai.
_
- Dau co nguon goc tir dau mo va cac Io~i dau thu duQ'c
tir cac khoang bi tum (trir d§.u tho) va cac ch~ phAm
chua duQ'c chi ti~t ho(tc ghi 0 noi khac, co chua tir 70%
kh6i lUQ'ng tro len la d§.u co ngu6n g6c tir d§.u mo ho(tc
cac lo~i d§.u thu duQ'c tir cac khoang bi tum nay la
thanh h§.n co ban cua cac ch~ phAm do, trir d§.u thai:
-- Dau nh€; va cac che pham:
- - _.Xang d<)ng co:
-- - - Co pha chi, lo~i caoc~p
.------ - - - Khong pha chi, lo~i cao c~p
- - - - Co pha chi,Io~i thong d\lng .
o
- - - - Khong pha chi, lo~i thong dl,mg
- .. - - Lo~i khac, co pha chi
o
o
o
- - - - Lo~i khac, khong pha chi
- - - Xang may bay
- - - Tetrapropylene
- - - Dung moi tr~ng (white spirit)
- - - Dung moi co ham luQ'ng du tu' thorn th~p du&i 1%
- - - Dung moi khac
- - - Naphtha, reformate va cac ch~ ph am khac de pha .
ch~ xan
- - - Lo~i kha~
- - Lo~i khac:
-- ~ Dau trung (co kho{mg soi trung binh) va cac che
..--
o
o
o
o
o
o
o
o
I
o
I
I
I
hAm:
2710
19
13
00
o
- - - - Nhien li~u d<)ng co tubc bin dung cho hang
khong (nhien li~u phan l\l'c) co d<) ch6"p chay tir 23°C
i
tro len
2710 19
14
00
- - -- - Nhien li¢u u<)ng co tube bin dung cho heing
khon (nhien li~u phan l\fc) co d{> c_~~ chay du&i 23°C
0
2710
19
16
00
- __..
- - - Kerosene
.__..
J------.--1I
2710
19
19
00
- - - - Loai, khac
.
.
.
_ _._._-..--..~ __c._.-.- ..
---..-.
.•..
-- -.-
1"--'
--1
JI
I.-I.
c
:Ma hfmg
,
,
2710
2710
19 20
19 30
,
2710
2710
2710
2710
2710
2710
,
19
19
19
19
19
19
Thue snat
(%)
'-
,--
M6 hi hang hoa :
41
42
43
44
50
60
00
00
,. ------
- - Dau tho da tach phfu1nh~
-~- - NguyenJi~u de san xuat than ,den
- Dfru va ma boi tran:
00
- - Dau khoang sfm xu at dau boi tran
00
- - Dau boi tran cho d<)ng c;a may -bay
-,
00
- - Dau boi tran khac
00 - - - - Ma boi tran
00 - - - Dau dung trong b<)ham thuy IlJ~(dau phanh)
00 - - - Dau bien the va dau dung cho b<)ph?n ngat m(:lch
. ,>
- - - Dau nhien li~u:
-00 - - - - Nhien li?u diesel dung chlPd:9tig Clf t6c Up cao
00 - - - - Nhien li?u diesel. khdc
-.
00 - - - - Nhien li~u dot khac
--,-- - - Lo?i khac
~
10 - - - - Chat chong dinh san xuat phan bon
90 - - - - Lo?i khac
.
- Dau thai:
00 - - Chua biphenyl da polyclo hoa (PCBs), terphenyl da:
polyclO hoa (PCTs) ho~c biphenyl da: polybrom hoa
.
(PBBs)
00 - - Lo?i khac
5
5
c_
5
,
5
5
5, ,
3
5
"
c
..
,
2710
2710
2710
2710
2710
2710
19
19
19
19
19
19
71
72
79
90
90
90
"
,
c_
",
'
5
5
,
'
0
1
5-
'"
!
2710
91
00
2710
99
00
..
20
.
---
'
20
'.
.