This Decision stipulates the preferential import tariff rates for commodities belonging to Group 2710 in the Preferential Import Tariff Schedule, including various types of oil and petroleum products. Specific tariff rates are detailed for each type of product.
适用范围
The importer of goods listed under Group 2710
要点
- The importer of motor gasoline with lead additives, without lead additives (Article 1) → must pay a tariff rate of 5%
- Middle distillates for lighting and heating oil (Article 1) → exempt from tax
- Jet fuel with a flash point of 23 degrees Celsius or higher (Article 1) → must pay a tariff rate of 5%
- Base oils for blending lubricating oils and greases (Article 1) → must pay a tariff rate of 5%
- Brake fluid (brake oil) (Article 1) → must pay a tariff rate of 3%
🌐 本文件的社会影响
- Reducing import costs for businesses when they are exempted or subject to lower tariff rates
- Increasing state budget revenue from commodities with higher tariff rates
- Encouraging the use of environmentally friendly fuels (such as diesel) through tax incentives
❓ 常见问题
What is the tariff rate for premium motor gasoline?
Premium motor gasoline must pay a tariff rate of 5%
Are middle distillates for lighting exempt from tax?
Yes, middle distillates for lighting are exempt from tax
What tariff rate must be paid for jet fuel with a flash point below 23 degrees Celsius?
Must pay a tariff rate of 5%
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 06/2006/QD-BTC |
Hanoi, January 24, 2006 |
Pursuant to …;
REGARDING THE ISSUANCE OF THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUP 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly regarding the issuance of the export tax schedule according to the list of taxable items and the tax rate range for each group of items, and the preferential import tax schedule according to the list of taxable items and the preferential tax rate range for each group of items;
Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, authorities, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1.
To issue the preferential import tax rates for certain items in Group 2710 in the Preferential Import Tax Schedule according to the attached List.
Article 2.
This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from January 26, 2006.
To revoke Decision No. 86/2005/QD-BTC dated November 30, 2005 of the Minister of Finance regarding the amendment of the preferential import tax rates for certain items in Group 2710.
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DEPUTY MINISTER |
LIST
AMENDMENT OF THE PREFERENTIAL IMPORT TAX RATES FOR ITEMS IN GROUP 2710.
(Issued together with Decision No. 06/2006/QD-BTC dated January 24, 2006 of the Minister of Finance)
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Item Code |
Description of Goods |
Tax Rate (%) |
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2710 |
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Crude oil and other oils obtained from bituminous minerals, except crude oil; undetailed preparations containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, which are basic components of these preparations; waste oils |
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- Crude oil and other oils obtained from bituminous minerals (except crude oil) and undetailed preparations containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, which are basic components of these preparations, except waste oils: |
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2710 |
11 |
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- - Light oils and products derived therefrom: |
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2710 |
11 |
11 |
- - - High-grade leaded gasoline |
5 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
5 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
5 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
5 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
5 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
5 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
5 |
|
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 |
5 |
|
2710 |
11 |
25 |
- - - Other light oils |
5 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
5 |
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2710 |
19 |
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- - - Other |
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- - - Medium oils (with medium boiling range) and preparations: |
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2710 |
19 |
11 |
- - - - Kerosene |
0 |
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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 |
5 |
|
2710 |
19 |
14 |
- - - - Jet engine fuel (jet fuel) with flash point below 23°C |
5 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
5 |
|
2710 |
19 |
19 |
- - - - Other medium oils and preparations |
5 |
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- - Other: |
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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 |
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2710 |
19 |
33 |
- - - - Other burning fuels |
0 |
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2710 |
19 |
39 |
- - - - Other |
5 |
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- Waste oils: |
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2710 |
91 |
00 |
- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
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2710 |
99 |
00 |
- Other |
20 |
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