Decision No. 08/2003/QD-BTC amends the preferential import tariff rates for certain petroleum products and derivatives in Group 2710, effective from January 24, 2003.
Các điểm cốt lõi
- Petroleum and other oils obtained from bituminous minerals (except crude) containing 70% or more by weight of petroleum or other oils derived from bituminous minerals, which are basic components of the following products: Leaded and unleaded motor gasoline, premium and regular grades; White spirit solvent; Solvent with aromatic content less than 1%; Other solvents; Naptha, Reformate, and other blending stocks for gasoline; Other light oils; Other: Kerosene for lighting; Other kerosene including vaporizing oil; Jet engine fuel (jet fuel) with flash point 23°C or higher and below 23°C; Straight-chain paraffin; Other middle oils and derivatives; Base stock for lubricating oil; Lubricating oil for aircraft engines; Other lubricating oils; Grease; Hydraulic brake fluid; Transformer oil or oil for interrupter parts; High-speed diesel fuel; Other diesel fuels; Other burning fuels; Other: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs); Other.
- The new tariff rate applied to the above items is 10% (leaded and unleaded motor gasoline, premium and regular grades; White spirit solvent; Solvent with aromatic content less than 1%; Other solvents; Naptha, Reformate, and other blending stocks for gasoline; Other light oils; Other: Kerosene for lighting; Other kerosene including vaporizing oil; Straight-chain paraffin; Other middle oils and derivatives; Base stock for lubricating oil; Lubricating oil for aircraft engines; Other lubricating oils; Grease; Hydraulic brake fluid; Transformer oil or oil for interrupter parts; High-speed diesel fuel; Other diesel fuels; Other burning fuels; Other: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs); Other).
- Waste oil containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs): Tariff rate 20%.
- Other waste oil: Tariff rate 20%.
- This Decision takes effect from January 24, 2003, and applies to import declarations submitted to customs authorities.
🌐 Tác động xã hội từ văn bản này
- Citizens will have to pay a higher new tariff rate on certain motor gasoline items, particularly the premium grade.
- Enterprises producing and importing petroleum and derivatives may reduce costs due to lower tariff rates compared to before.
- The new tariff rate regulations will affect the final product cost of enterprises, thereby impacting profits and market competitiveness.
❓ Câu hỏi thường gặp
What is the tariff rate for premium grade motor gasoline?
The new tariff rate for premium grade motor gasoline is 10%.
What is the tariff rate for waste oil?
Waste oil containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) will be subject to a tariff rate of 20%, while other types of waste oil will also be subject to a tariff rate of 20%.
When does this Decision take effect?
This Decision takes effect from January 24, 2003, and applies to import declarations submitted to customs authorities.
What new tariff rates apply to petroleum and derivatives?
The new tariff rate of 10% applies to leaded and unleaded motor gasoline, premium and regular grades; White spirit solvent; Solvent with aromatic content less than 1%; Other solvents; Naptha, Reformate, and other blending stocks for gasoline; Other light oils.
Which type of waste oil bears the highest tariff rate?
Waste oil containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) will bear a tariff rate of 20%, which is higher than other types of waste oil.
Toàn văn
Pursuant to …;
Regarding the amendment of the tariff rates for certain items under subheading 2710 in the preferential import tax 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. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;
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 some articles of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director General of the General Department of Taxation.
Pursuant to …;
Article 1: Amend the preferential import tax rates for certain items under subheading 2710 as specified in Decision No. 162/2002/QĐ-BTC dated December 26, 2002, of the Minister of Finance to new preferential import tax rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
|
|
Crude petroleum oils and oils obtained from natural bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of crude petroleum oils or oils obtained from natural bituminous minerals, these oils being the basic constituents of the preparations; waste oils |
|
|
|
|
|
- Crude petroleum oils and oils obtained from natural bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of crude petroleum oils or oils obtained from natural bituminous minerals, these oils being the basic constituents of the preparations, excluding waste oils: |
|
|
2710 |
11 |
|
-- Light oils and preparations thereof: |
|
|
2710 |
11 |
11 |
--- High-grade leaded motor gasoline |
10 |
|
2710 |
11 |
12 |
--- High-grade unleaded motor gasoline |
10 |
|
2710 |
11 |
13 |
--- Ordinary grade leaded motor gasoline |
10 |
|
2710 |
11 |
14 |
--- Ordinary grade unleaded motor gasoline |
10 |
|
2710 |
11 |
15 |
--- Other leaded motor gasoline |
10 |
|
2710 |
11 |
16 |
--- Other unleaded motor gasoline |
10 |
|
2710 |
11 |
17 |
--- Aviation gasoline |
15 |
|
2710 |
11 |
21 |
--- White spirit solvent |
10 |
|
2710 |
11 |
22 |
--- Solvent with low aromatic content, less than 1% |
10 |
|
2710 |
11 |
23 |
--- Other solvents |
10 |
|
2710 |
11 |
24 |
--- Naphtha, reformate and other preparations for blending into gasoline |
10 |
|
2710 |
11 |
25 |
--- Other light oils |
10 |
|
2710 |
11 |
29 |
-- Unpackaged herbicide for retail sale |
10 |
|
2710 |
19 |
|
-- Other: |
|
|
|
|
|
--- Medium oils (with medium boiling range) and preparations thereof: |
|
|
2710 |
19 |
11 |
---- Kerosene for lighting |
0 |
|
2710 |
19 |
12 |
---- Other kerosenes including gas oil |
0 |
|
2710 |
19 |
13 |
---- Jet engine fuel (jet fuel) with flash point 23 or higher°+ Radiographic findings consistent with influenza progression |
25 |
|
2710 |
19 |
14 |
---- Jet engine fuel (jet fuel) with flash point below 23°C |
25 |
|
2710 |
19 |
15 |
---- Normal paraffins |
10 |
|
2710 |
19 |
19 |
---- Other medium oils and preparations |
10 |
|
|
|
|
--- Other: |
|
|
2710 |
19 |
21 |
---- Base oils for blending into lubricating oils |
10 |
|
2710 |
19 |
22 |
---- Lubricating oils for aircraft engines |
5 |
|
2710 |
19 |
23 |
---- Other lubricating oils |
20 |
|
2710 |
19 |
24 |
---- Greases |
10 |
|
2710 |
19 |
25 |
---- Hydraulic brake fluid |
3 |
|
2710 |
19 |
26 |
---- Transformer oil or oil for interrupter equipment |
10 |
|
2710 |
19 |
27 |
---- High-speed diesel fuel |
0 |
|
2710 |
19 |
28 |
---- Other diesel fuels |
0 |
|
2710 |
19 |
29 |
---- Other burning oils |
0 |
|
2710 |
19 |
30 |
Line above subheading 8704.22.41 (page 614) |
10 |
|
|
|
|
- Waste oils: |
|
|
2710 |
91 |
00 |
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
- Peanut kernels, whether or not broken into pieces |
20 |
Article 2: This Decision shall take effect and apply to import declarations submitted to customs authorities from January 24, 2003. Any previous provisions contrary to this Decision are hereby repealed.
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