Hi~u h.rc thi hilllhThong tu nay co hi~u h,re th; hanh k@tu ngay kaa thay th~ Thong tu s6.
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B<) T,.\.l CHINH S682120111TT·BTC
CONGHOA XA nOI CHU NGHiA VIET NAJ\1
, DQc_l~p - T\I' do , H.:tnh phuc
flit N(>i, ngay 10 thang 6 115m 2011
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 ngay 14/6/2005;
~ 9an~&U' NghLgyy~t s6 295/?007INQ-UBTVQI-Il,2; ngay
28/9/2007-Gua-Uy 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 ngay 15/10/2009 cua Chfnh phu
vS kfnr(doa~nhx~ng 's!~u;
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- ,("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;
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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 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~liBj~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
Trang 2Di~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
thu~ su~t thu~ nh~p kh<1u uu 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).
UY BAN NHAN DAN
TiNH BA.C ~N
S6:3't~/SY - UBND
Noi nluj.n:
- 1'1' UBND tinh;
- SaTai Chlnh;
- C\lC thu~, Chi C\lC h<ii quan tinh;
- UBND cac huy~n, thi xii;
- LDVP;
- LlYu: VT.TH I ( D/c: Lan)
KT:'~n(>TRUONG THU TRUONG
Tr~n Van HiSu
SAO Y BAN CHINH
Ly Trung Nhi
--::::
Trang 3TRUE suA T TRUE NII~P KHAu Vu DAIDOl VOl MQT s6
M~T HANGTHUQC NHOM 2710
thea Thong tu s682/2011/TT-BTC ngay 10/6/2011 cua B(J Tai chinh)
(%)
2710 19
2710 11
2710 19
11 11
11 12
11· 13
11 14
11 15
11 16
11 20
11 30
11 40
11 50
11 60
11 70
19 00
I
I I
I
i
o o
o . - o o
o
o o o o
o
o
o
o
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:
00 - - Co pha chi, lo~i caoc~p
00 - - - - Khong pha chi, lo~i cao c~p
00 - - - - Co pha chi,Io~i thong d\lng
00 - - - - Khong pha chi, lo~i thong dl,mg
00 - - - Lo~i khac, co pha chi
00 - - - - Lo~i khac, khong pha chi
00 - - - Xang may bay
00 - - - Tetrapropylene
00 - - - Dung moi tr~ng (white spirit)
00 - - - Dung moi co ham luQ'ng du tu' thorn th~p du&i 1%
00 - - - Dung moi khac
00 - - - Naphtha, reformate va cac ch~ ph am khac de pha ch~ xan
00 - - - Lo~i kha~
- - Lo~i khac:
~ Dau trung (co kho{mg soi trung binh) va cac che hAm:
00 - - - - 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 tro len
00 - - - Nhien li¢u u<)ng co tube bin dung cho heing 0 khon (nhien li~u phan l\fc) co d{> c_~~ chay du&i 23°C 1
- - - - Kerosene . . . _ _._._ ~ c._.-.- - -.- J -. 1I
13
14 90 11
19
19
19
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
2710
27.10
Trang 4(%) '.
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2710 19 30 00 - - - - NguyenJi~u de san xuat than ,den 5
, ,
- - - Dfru va maboi tran:
-,
- - - - Dau khoang sfm xu at dau boi tran
c_
2710 19 42 00 - - - - Dau boi tran cho d<)ngc;amay -bay -, 5
2710 19 43 00 - - - - Dau boi tran khac c_
,
5
c
2710 19 50 00 - - - Dau dung trong b<)ham thuy IlJ~(dau phanh) 3
2710 19 60 00 - - - Dau bien the va dau dung cho b<)ph?n ngat m(:lch 5
- - - Dau nhien li~u: . ,>
",
2710 19 90 10 - - - - Chat chong dinh san xuat phan bon 1
2710 91 00 00 - - Chua biphenyl da polyclo hoa (PCBs), terphenyl da: 20
polyclO hoa (PCTs) ho~c biphenyl da: polybrom hoa