Decision No. 10/2002/QD-BTC amends the preferential import tariff rate for crude oil and petroleum products belonging to groups 2709 and 2710. This document specifies the new tariff rates applicable to each type of goods.
适用范围
The declarant of customs declaration, enterprises importing goods within the scope adjusted by this decision.
要点
- Enterprises importing crude oil (HS code 2709.00.10) shall be subject to a tariff rate of 25% under Article 1.
- The tariff rate for condensate (HS code 2709.00.20) is 40% under Article 1.
- Crude oil and other oils obtained from bituminous minerals, except in their natural state (HS code 2710), have a tariff rate ranging from 5% to 60%, depending on the specific type of goods under Article 1.
- High-grade and standard motor gasoline (HS codes 2710.11.11, 11.12, 11.13, 11.14) are subject to a tariff rate of 60% under Article 1.
- High-speed diesel fuel (HS code 2710.19.27) has a tariff rate of 45% under Article 1.
🌐 本文件的社会影响
- Enterprises importing crude oil and petroleum products will incur additional costs due to increased tariff rates.
- End consumers may have to pay higher prices for related fuel products due to increased input costs.
- This document helps adjust the structure of import tariffs, contributing to macroeconomic stability.
❓ 常见问题
What is the new tariff rate for crude oil?
Crude oil (HS code 2709.00.10) has a preferential import tariff rate of 25% under Article 1.
What is the tariff rate for condensate?
The tariff rate for condensate (HS code 2709.00.20) is 40% under Article 1.
What is the tariff rate for high-grade motor gasoline?
High-grade motor gasoline (HS codes 2710.11.11, 11.12) is subject to a tariff rate of 60% under Article 1.
What is the tariff rate for high-speed diesel fuel?
High-speed diesel fuel (HS code 2710.19.27) has a tariff rate of 45% under Article 1.
When does this document take effect?
This decision takes effect and applies to customs declarations submitted from February 5, 2002, according to Article 2.
全文
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 10/2002/QĐ/BTC | Hanoi, February 1, 2002 |
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment and supplementation of the name and import tariff rate for certain items under groups 2709 and 2710 in the Preferential Import Tariff Schedule
Articles 2709 and 2710 of the Preferential Import Tariff Schedule
-----------------------------------
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management 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 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 Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1:Amend the preferential import tariff rates for certain items under groups 2709 and 2710 as stipulated in Decision No. 137/2001/QĐ/BTC dated December 18, 2001 of the Minister of Finance to new preferential import tariff rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
2709 |
Crude petroleum and other oils obtained from bituminous minerals, in crude form |
|||
|
2709 |
00 |
10 |
- Crude oil (petroleum) |
25 |
|
2709 |
00 |
20 |
- Condensate |
40 |
|
2709 |
00 |
90 |
- Other |
15 |
|
2710 |
Petroleum and other oils obtained from bituminous minerals, not in crude form; undetailed preparations or preparations not elsewhere specified containing petroleum or other oils obtained from bituminous minerals at 70 percent or more by weight, these oils being basic components of such preparations |
|||
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
Rate (%) |
||
|
1 |
2 |
3 |
4 |
5 |
|
the basic components of those preparations |
||||
|
- Petroleum and other oils obtained from bituminous minerals, not in crude form; undetailed preparations or preparations not elsewhere specified containing petroleum or other oils obtained from bituminous minerals at 70 percent or more by weight, these oils being basic components of such preparations: |
||||
|
2710 |
11 |
- - Light oils and products derived therefrom: |
||
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
60 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
60 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
60 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
60 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
60 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
60 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
15 |
|
2710 |
11 |
21 |
- WHITE GASOLINE |
10 |
|
2710 |
11 |
22 |
- LOW AROMATIC GASOLINE SOLVENTS, CONTAINING LESS THAN 1% AROMATICS |
10 |
|
2710 |
11 |
23 |
- OTHER GASOLINE SOLVENTS |
10 |
|
2710 |
11 |
24 |
- Naptha, Reformate and other preparations for blending gasoline |
60 |
|
2710 |
11 |
25 |
- - - Other light oils |
60 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
60 |
|
2710 |
19 |
- Paddy: |
||
|
- MID-DISTILLATES AND OTHER PREPARATIONS: |
||||
|
2710 |
19 |
11 |
- COMMON FUEL OIL |
35 |
|
2710 |
19 |
12 |
- - - - Other fuel oil including gas oil |
35 |
|
2710 |
19 |
13 |
- JET FUELS WITH FLASH POINT 23°C OR HIGHER |
25 |
|
2710 |
19 |
14 |
- JET FUELS WITH FLASH POINT BELOW 23°C |
25 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
10 |
|
2710 |
19 |
19 |
- OTHER MID-DISTILLATES 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 FLUIDS |
3 |
|
2710 |
19 |
26 |
- - - Other fuel oils |
10 |
|
2710 |
19 |
27 |
- HIGH-SPEED DIESEL FUELS |
45 |
|
2710 |
19 |
28 |
- OTHER DIESEL FUELS |
45 |
|
2710 |
19 |
29 |
- OTHER FUELS |
10 |
|
2710 |
19 |
30 |
- - - - Other |
10 |
|
2710 |
90 |
00 |
- Other |
10 |
Article 2:This Decision shall take effect and apply to import declarations submitted to customs authorities from February 5, 2002. Any previous provisions contrary to this Decision are hereby abolished./.
| Place of Receipt: |
KT/BỘ TRƯỞNG BỘ TÀI CHÍNH DEPUTY MINISTER (Signed) |
|
- Party Central Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Departments, Bureaus, Institutes, Commissions, Units Supreme People's Court - Central-affiliated provincial/municipal People's Committees, of the Government - Provincial People's Committees, Departments of Finance, Taxation Bureaus in provinces and centrally governed cities centrally governed city - Departments, Bureaus, Directorates, Institutes, units under the Ministry of Finance - Representatives of the General Department of Taxation in southern provinces - FILED WITH: SECRETARIAT (LEGAL AFFAIRS, TAXATION) GENERAL DEPARTMENT OF REVENUE (LEGAL AFFAIRS, DEPARTMENT 3) |
Vu Van Ninh |
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