This Decision amends the preferential import tariff rates for certain items under Group 2710 in the Preferential Import Tariff Schedule. The adjustments focus on petroleum and petroleum products, specifying the tariff rates for each type of product.
适用范围
The importer filing the import declaration
要点
- The importer filing the import declaration must apply the new tariff rate to items under Group 2710 from January 24, 2003.
- Crude petroleum and other liquid hydrocarbons obtained from bituminous minerals, excluding crude petroleum or liquid hydrocarbons obtained from bituminous minerals in a form containing 70 percent or more by weight of crude petroleum (Article 1).
- Leaded motor gasoline, unleaded motor gasoline, and aviation gasoline all apply a tariff rate of 10%, except aviation gasoline which applies a tariff rate of 15% (Article 1).
- Aviation turbine fuel with a flash point of 23°C or higher or lower than 23°C both apply a tariff rate of 25% (Article 1).
- Lubricating oil for aircraft engines has a tariff rate of 5%, while transformer oil or circuit breaker oil has a tariff rate of 10% (Article 1).
🌐 本文件的社会影响
- To adjust the preferential import tariff rates for petroleum and petroleum products, contributing to market stability.
- Import enterprises will have to comply with the new tariff rates, which may affect business costs.
- Aircraft fuel users will be directly affected by price changes.
❓ 常见问题
What is the new tariff rate for aviation gasoline?
The new tariff rate for aviation gasoline is 15% (Article 1).
When does the new tariff rate take effect?
The new tariff rate takes effect from January 24, 2003 (Article 2).
What is the tariff rate for lubricating oil for aircraft engines?
Lubricating oil for aircraft engines has a tariff rate of 5% (Article 1).
全文
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 08/2003/QD-BTC | Hanoi, January 23, 2003 |
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the tariff rates for certain goods
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Goods Subject to Tax promulgated together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
-----------------------------------
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. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
Pursuant to Article 1 of the Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law amending and supplementing some articles of the Law on Export Tax, Import Tax No. 4/1998/QH10 dated May 20, 1998;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
Pursuant to …;
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
- Crude oil and other oils obtained from bituminous minerals (except crude form) and undetailed preparations or preparations recorded elsewhere containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, these oils being basic components of the preparations, except waste oils: |
|||
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
Rate (%) |
||
|
1 |
2 |
3 |
4 |
5 |
|
Bitumen mineral oils and other bituminous substances, not elsewhere specified or included, containing by weight more than 70% bitumen mineral oils or other bituminous substances which are basic components of preparations, excluding waste oils |
||||
|
- Crude bitumen mineral oils and other bituminous substances (excluding crude), and preparations not elsewhere specified or included, containing by weight more than 70% bitumen mineral oils or other bituminous substances which are basic components of preparations, excluding waste oils: |
||||
|
2710 |
11 |
- - Light oils and products derived therefrom: |
||
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
10 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
10 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
10 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
10 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
10 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
10 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
15 |
|
2710 |
11 |
21 |
- White spirit solvent |
10 |
|
2710 |
11 |
22 |
- - - Solvents with low aromatic content, less than 1% |
10 |
|
2710 |
11 |
23 |
- - - Other solvents |
10 |
|
2710 |
11 |
24 |
- Naptha, Reformate and other preparations for blending gasoline |
10 |
|
2710 |
11 |
25 |
- - - Other light oils |
10 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
10 |
|
2710 |
19 |
- - - Other |
||
|
- - - Medium oils (with medium boiling range) and preparations: |
||||
|
2710 |
19 |
11 |
- - - - Kerosene |
0 |
|
2710 |
19 |
12 |
- - Other fuel oils including gas oil |
0 |
|
2710 |
19 |
13 |
- - Jet fuel for aircraft turbine engines (jet fuel) with a flash point of 23 degrees Celsius or higher°+ Radiographic findings consistent with influenza progression |
25 |
|
2710 |
19 |
14 |
- - Jet fuel for aircraft turbine engines (jet fuel) with a flash point below 23 degrees Celsius 23°C |
25 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
10 |
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
Rate (%) |
||
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
19 |
19 |
- - - - Other medium oils and preparations |
10 |
|
- - Other: |
||||
|
2710 |
19 |
21 |
- - - - Base stock for blending lubricating oil |
10 |
|
2710 |
19 |
22 |
- - - - Lubricating oil for aircraft engines |
5 |
|
2710 |
19 |
23 |
- - - - Other lubricating oils |
20 |
|
2710 |
19 |
24 |
- - - - Greases |
10 |
|
2710 |
19 |
25 |
- - - - Hydraulic fluid (brake fluid) |
3 |
|
2710 |
19 |
26 |
- - - - Transformer oil or oil for switching devices |
10 |
|
2710 |
19 |
27 |
- - High-speed diesel fuel |
0 |
|
2710 |
19 |
28 |
- - Other diesel fuels |
0 |
|
2710 |
19 |
29 |
- - - - Other burning fuels |
0 |
|
2710 |
19 |
30 |
- - - - Other |
10 |
|
- Waste oils: |
||||
|
2710 |
91 |
00 |
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
- Paddy: |
20 |
Article 2: This Decision shall take effect and be applied to import declarations submitted to customs authorities from January 24, 2003. All previous provisions contrary to this Decision are hereby abolished./.
| Place of Receipt: |
KT/BỘ TRƯỞNG BỘ TÀI CHÍNH Vice Minister |
|
- Central Party Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Provincial People's Committees, Departments of Finance, Taxation Departments of provinces, centrally governed cities - General Departments, Bureaus, Divisions, Institutes, units directly under the Ministry of Finance - Gazette, File: VP (HC, TH), General Department of Taxation (HC, NV3) - The General Departments, Bureaus, Divisions, Institutes, and subordinate units under the Ministry of Finance - Representatives of the General Department of Taxation in southern provinces ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance) - FILED WITH: SECRETARIAT (LEGAL AFFAIRS, TAXATION) GENERAL DEPARTMENT OF REVENUE (LEGAL AFFAIRS, DEPARTMENT 3) |
(Signed) Truong Chi Trung |
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：