Decision No. 104/2002/QD-BTC amends preferential import tariff rates for certain petroleum products and derivatives under Group 2710, to be applied from August 29, 2002.
Scope of application
Enterprises importing petroleum products and derivatives under Group 2710.
Key points
- Enterprises importing light oil and derivatives (HS Code 2710) → shall apply a tariff rate of 30%.
- Enterprises importing leaded premium motor gasoline (HS Code 2710.11.11) → shall pay a tariff of 30%. All other types of gasoline under this HS code shall also apply a tariff rate of 30%.
- Enterprises importing common fuel oil (HS Code 2710.19.11) → shall apply a tariff rate of 20%.
- Enterprises importing high-speed diesel fuel (HS Code 2710.19.27) → shall be exempt from tax (tariff rate is 0%).
- Enterprises importing hydraulic brake fluid oil (HS Code 2710.19.25) → shall pay a tariff of 3%.
🌐 Social impact of this document
- Positive impact: Reduces financial burden on enterprises importing gasoline and common fuel oil, helping to lower product costs.
- Negative impact: Increases import costs for diesel fuels and hydraulic brake fluid oil, raising product costs.
❓ Frequently asked questions
What is the preferential import tariff rate for leaded premium motor gasoline?
The preferential import tariff rate for leaded premium motor gasoline is 30%.
Which enterprises are affected by this decision?
Enterprises importing petroleum products and derivatives under Group 2710 will be affected.
From which date does this decision take effect?
This decision takes effect from August 29, 2002.
When will previous regulations conflicting with this decision be abolished?
Previous regulations conflicting with this decision shall be abolished immediately upon the entry into force of this decision.
What is the preferential import tariff rate for common fuel oil?
The preferential import tariff rate for common fuel oil is 20%.
Full text
DECISION OF THE MINISTER OF FINANCE
On Amending the Import Tariff Rates for Certain Items in Group 2710 of the Preferential Import Tariff Schedule
goods belonging to subheading 2710 in the Preferential Import Tax Tariff
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;
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 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: Amend the preferential import tax rate for certain goods belonging to subheading 2710 as specified in Decision No. 90/2002/QĐ/BTC dated July 11, 2002 of the Minister of Finance to the new preferential import tax rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
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|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
2710 |
|
|
Crude petroleum and other oils obtained from bituminous minerals, not crude; preparations not specified or included elsewhere containing petroleum or other oils obtained from bituminous minerals at 70 percent or more by weight, these oils being the basic components of such preparations |
|
|
|
|
|
- Crude petroleum and other oils obtained from bituminous minerals, excluding crude forms; undetailed preparations |
|
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
|
Rate (%) |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
Or specified or included elsewhere containing petroleum or other oils obtained from bituminous minerals at 70 percent or more by weight, 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 takes effect and applies to import declarations submitted to customs authorities from August 29, 2002. All previous provisions contrary to this Decision are hereby abolished./.
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