Decision No. 104/2002/QD-BTC amends the preferential import tariff rates for certain items under Group 2710 in the Import Tariff Schedule of Preferential Rates, including various types of gasoline, oil, and petroleum products.
适用范围
The person submitting the customs declaration
要点
- Items under Group 2710 such as leaded and unleaded motor gasoline and various petroleum products must be subject to a preferential import tariff rate of 30% (Article 1).
- Aviation fuel and some other types of solvent gasoline are subject to a tariff rate of 15% or 10% (Article 1).
- Common fuel oil, gas oil, and aviation fuel with a flash point of 23 degrees Celsius or higher are subject to a tariff rate of 20% or 25% (Article 1).
- Certain types of aircraft engine lubricating oils and transformer oils are subject to a tariff rate of 5% or 10% (Article 1).
- Other fuel oils are not subject to preferential import tariffs (Article 1).
🌐 本文件的社会影响
- To adjust the structure of import tariffs, creating a fair competitive environment for domestic enterprises.
- Increase state budget revenue from the importation of petroleum products and derivatives.
- Create difficulties for some importing businesses if they do not have a financial plan compatible with the new tariff rates.
❓ 常见问题
What is the preferential import tariff rate for high-grade motor gasoline?
High-grade motor gasoline is subject to a preferential import tariff rate of 30% (Article 1).
Are other fuel oils subject to import tariffs?
No, other fuel oils are not subject to preferential import tariffs (Article 1).
Which group does lubricating grease belong to and what is its tariff rate?
Lubricating grease belongs to Group 2710 and is subject to a preferential import tariff rate of 10% (Article 1).
When does this decision take effect?
This decision takes effect from August 29, 2002 (Article 2).
How will previous regulations that conflict with this decision be handled?
All previous regulations conflicting with this decision are abolished (Article 2).
全文
Pursuant to …;
OF THE MINISTER OF FINANCE NUMBER 104/2002/QĐ-BTC ON AUGUST 28, 2002 REGARDING THE AMENDMENT OF THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUP 2710 IN THE PREFERENTIAL IMPORT DUTY TABLE
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 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;
WHEREAS 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 articles 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:AMENDS THE PREFERENTIAL IMPORT DUTY RATE FOR CERTAIN ITEMS IN GROUP 2710 AS PROVIDED IN Decision No. 90/2002/QĐ-BTC dated July 11, 2002 OF THE MINISTER OF FINANCE TO THE NEW PREFERENTIAL IMPORT DUTY RATE 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 bituminous minerals other than crude; preparations not elsewhere specified or included with a specific gravity of petroleum or oils obtained from bituminous minerals of 70% or more, these oils being the basic components of such preparations |
|
|
|
|
|
- Crude petroleum oils and oils obtained from bituminous minerals other than crude; preparations not elsewhere specified or included with a specific gravity of petroleum or oils obtained from bituminous minerals of 70% or more, these oils being the basic components of such preparations: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
30 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
30 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
30 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
30 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
30 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
30 |
|
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 |
30 |
|
2710 |
11 |
25 |
- - - Other light oils |
30 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
30 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- MID-DISTILLATES AND OTHER PREPARATIONS: |
|
|
2710 |
19 |
11 |
- COMMON FUEL OIL |
20 |
|
2710 |
19 |
12 |
- - - - Other fuel oil including gas oil |
20 |
|
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 |
10 |
|
2710 |
19 |
28 |
- OTHER DIESEL FUELS |
10 |
|
2710 |
19 |
29 |
- OTHER FUELS |
0 |
|
2710 |
19 |
30 |
- - - - Other |
10 |
|
2710 |
90 |
00 |
- Other |
10 |
Article 2:THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO IMPORT DECLARATIONS SUBMITTED TO CUSTOMS AUTHORITIES FROM AUGUST 29, 2002. ALL PRIOR PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED.
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