This Decision amends the preferential import tariff rates for certain commodities under Group 2710, applicable to import declarations from January 6, 2005. The new tariff rates are detailed in this Decision.
적용 범위
Enterprises importing oil and products under Group 2710.
핵심 사항
- Crude petroleum oils and other liquid hydrocarbons obtained from natural bituminous minerals (excluding crude): Tariff rate 15%
- Unleaded motor gasoline, high grade: Tariff rate 15%
- Tetrapropylene: Tariff rate 5%
- White spirit (solvent naphtha): Tariff rate 5%
- High-speed diesel fuel: Tariff rate 0%
🌐 이 문서의 사회적 영향
- Enterprises importing gasoline and oil will bear higher tax burdens than before.
- Enterprises producing clean fuels may reduce input costs due to lower tariffs.
- End consumers may have to pay higher prices for products derived from petroleum.
❓ 자주 묻는 질문
What is the new tariff rate for unleaded motor gasoline, high grade?
15%.
What is the tariff rate for waste oil?
20%.
When does this Decision take effect?
January 6, 2005.
Which commodities have a 0% tariff rate?
High-speed diesel fuel.
What is the new tariff rate for waste oil containing polychlorinated biphenyls (PCBs)?
20%
전문
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the import tariff rate for certain items under subheading 2710 in the Preferential Import Tariff Schedule
______________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
BASED ON Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
BASED ON THE TAX RATE FRAMEWORK PROVIDED IN THE IMPORT TAX SCHEDULE ACCOMPANYING THE LIST OF GOODS SUBJECT TO TAX ISSUED WITH RESOLUTION NO. 63/NQ-UBTVQH10 OF OCTOBER 10, 1998 BY THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY, AMENDED AND COMPLEMENTED BY RESOLUTION NO. 399/2003/NQ-UBTVQH11 OF JUNE 19, 2003 BY THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY;
BASED ON ARTICLE 1 OF DECREE NO. 94/1998/NĐ-CP OF NOVEMBER 17, 1998 ISSUED BY THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW AMENDING AND COMPLEMENTING CERTAIN PROVISIONS OF THE LAW ON EXPORT TAXES AND IMPORT TAXES NO. 04/1998/QH10 OF MAY 20, 1998;
AT THE RECOMMENDATION OF THE HEAD OF THE TAX POLICY DEPARTMENT AND THE DIRECTOR OF THE PRICE MANAGEMENT DEPARTMENT.
Pursuant to …;
Article 1: AMEND THE MOST-FAVORED-NATION IMPORT TAX RATES FOR CERTAIN ITEMS UNDER GROUP 2710 AS SET OUT IN DECISION NO. 48/2004/QĐ-BTC OF MAY 24, 2004 ISSUED BY THE MINISTER OF FINANCE TO THE FOLLOWING NEW TAX RATES:
|
Item Code |
Description of Goods |
Tax Rate (%) |
||
|---|---|---|---|---|
|
|
|
|
|
|
|
2710 |
|
|
PETROLEUM OILS OF AN ORIGIN FROM PETROLEUM AND OTHER OILS OBTAINED FROM BITUMINOUS MINERALS, EXCEPT CRUDE OIL; UNSPECIFIED PREPARATIONS CONTAINING 70% OR MORE BY WEIGHT OF PETROLEUM OILS OR OTHER OILS OBTAINED FROM BITUMINOUS MINERALS, WHERE SUCH OILS ARE BASIC COMPONENTS OF SUCH PREPARATIONS; WASTE OILS |
|
|
|
|
|
- PETROLEUM OILS OF AN ORIGIN FROM PETROLEUM AND OTHER OILS OBTAINED FROM BITUMINOUS MINERALS (EXCEPT IN CRUDE FORM) AND UNSPECIFIED PREPARATIONS CONTAINING 70% OR MORE BY WEIGHT OF PETROLEUM OILS OR OTHER OILS OBTAINED FROM BITUMINOUS MINERALS, WHERE SUCH OILS ARE BASIC COMPONENTS OF SUCH PREPARATIONS, EXCEPT WASTE OILS: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
15 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
15 |
|
2710 |
11 |
13 |
- - - Gasoline for spark-ignition engines, ordinary grades |
15 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
15 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
15 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
15 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
10 |
|
2710 |
11 |
18 |
- - - Tetrapropylene |
5 |
|
2710 |
11 |
21 |
- - - White spirit |
5 |
|
2710 |
11 |
22 |
- - - Solvents with aromatic content below 1% |
5 |
|
2710 |
11 |
23 |
- - - Other solvents |
5 |
|
2710 |
11 |
24 |
- - - Naptha, reformate and other preparations for blending gasoline |
15 |
|
2710 |
11 |
25 |
- - - Other light oils |
15 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
0 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- - - Medium oils (with medium boiling range) and preparations: |
|
|
2710 |
19 |
11 |
- - - - Kerosene |
0 |
|
2710 |
19 |
12 |
- - - - Other kerosene, including gas oil |
0 |
|
2710 |
19 |
13 |
- - - - Jet engine fuel (jet fuel) with flash point of 23°C or higher |
10 |
|
2710 |
19 |
14 |
- - - - Jet engine fuel (jet fuel) with flash point below 23°C |
10 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
5 |
|
2710 |
19 |
19 |
- - - - Other medium oils and preparations |
5 |
|
|
|
|
- - Other: |
|
|
2710 |
19 |
21 |
- - - - Light oil fraction removed |
5 |
|
2710 |
19 |
22 |
- - - - Raw material for producing coke |
5 |
|
2710 |
19 |
23 |
- - - - Base stock for blending lubricating oil |
5 |
|
2710 |
19 |
24 |
- - - - Lubricating oil for aircraft engines |
5 |
|
2710 |
19 |
25 |
- - - - Other lubricating oils |
10 |
|
2710 |
19 |
26 |
- - - - Greases |
5 |
|
2710 |
19 |
27 |
- - - - Hydraulic fluid (brake fluid) |
3 |
|
2710 |
19 |
28 |
- - - - Transformer oil or oil for switching devices |
5 |
|
2710 |
19 |
31 |
- - - - High-speed diesel fuel |
0 |
|
2710 |
19 |
32 |
- - - - Other diesel fuel |
0 |
|
2710 |
19 |
33 |
- - - - Other burning fuels |
0 |
|
2710 |
19 |
39 |
- - - - Other |
5 |
|
|
|
|
- Waste oils: |
|
|
2710 |
91 |
00 |
- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
- Other |
20 |
|
|
|
|
|
|
Article 2: THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE AND SHALL APPLY TO IMPORT DECLARATIONS FOR GOODS SUBMITTED TO CUSTOMS AUTHORITIES FROM JANUARY 6, 2005. /\.
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