Circular 21/2026/TT-BCT: Revocation of Kerosene Provisions in Petroleum Retail Regulations
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The Ministry of Industry and Trade issued Circular 21/2026/TT-BCT on 28 April 2026, effective 29 April 2026, revoking the term "kerosene" (dầu hỏa) from Article 1.2 of Circular 18/2025/TT-BCT on petroleum retail business regulations. This revocation implements Conclusion 14-KL/TW of the Politburo dated 20 March 2026 on ensuring fuel supply and price stability. The effect is that kerosene is no longer within the scope of the amendments introduced by Circular 18/2025. This is a technical legal document affecting petroleum distribution businesses and is not directly related to general enterprise tax or accounting obligations.
Circular 21/2026/TT-BCT
Issued: 28 April 2026 | Effective: 29 April 2026 | Ministry of Industry and Trade
Content
Article 1: Revokes the term "kerosene" (dầu hỏa) from Article 1.2 of Circular 18/2025/TT-BCT dated 13 March 2025 (which had amended, supplemented, and revoked certain petroleum retail regulations).
Article 2: Circular effective from 29 April 2026.
Legal Basis
- Law on Promulgation of Legal Documents No. 64/2025/QH15;
- Decree 83/2014/ND-CP on petroleum retail (as amended by Decrees 95/2021 and 80/2023);
- Politburo Conclusion 14-KL/TW dated 20 March 2026 on ensuring fuel supply and price stability.
Significance
Kerosene is removed from the scope of the amendments introduced by Circular 18/2025/TT-BCT. Businesses dealing in kerosene should review applicable regulations following this change.