Decision No. 109/2002/QD-BTC amends preferential import tariff rates for certain petroleum products and derivatives under Group 2710, effective from September 17, 2002.
핵심 사항
- Group 2710 - Petroleum and other oils obtained from bituminous minerals: New tax rates are specified for each sub-group, ranging from 0% to 25%
- Leaded and unleaded premium and regular motor gasoline apply a tax rate of 25%
- Aviation gasoline and white gasoline apply tax rates of 15% and 10%, respectively
- High-speed diesel fuel and other diesel fuels apply a tax rate of 5%
- Hydraulic brake fluid oil, transformer oil, and oil for voltage interrupting devices apply tax rates of 3% and 10%, respectively
🌐 이 문서의 사회적 영향
- Petroleum product manufacturing enterprises will bear increased costs due to the increase in import tariff rates
- Consumers may have to pay higher prices for petroleum products, especially premium grades
- The positive impact is that adjusting tax rates ensures balance between exports and imports
❓ 자주 묻는 질문
What is the new tax rate for leaded and unleaded motor gasoline?
The new tax rate for both types of leaded and unleaded motor gasoline is 25%.
What is the tax rate for aviation gasoline?
Aviation gasoline applies a tax rate of 15%.
What is the tax rate for high-speed diesel fuel and other diesel fuels?
High-speed diesel fuel applies a tax rate of 5%, while other diesel fuels also apply a tax rate of 5%.
What is the tax rate for hydraulic brake fluid oil and transformer oil?
Hydraulic brake fluid oil applies a tax rate of 3%, while transformer oil and oil for voltage interrupting devices apply a tax rate of 10%.
When does this decision take effect?
This decision takes effect and is implemented from September 17, 2002.
전문
Pursuant to …;
Regarding the amendment of the import tariff rates for certain items
falls under tariff item 2710 in the preferential import tax 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 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: Amends the preferential import tax rate for certain items falling under tariff item 2710 as specified in Decision No. 104/2002/QĐ/BTC dated August 28, 2002 of the Minister of Finance to the 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 and other oils obtained from bituminous minerals, excluding crude forms; undetailed preparations or those 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 |
|
|
|
|
|
- Crude petroleum and other oils obtained from bituminous minerals, excluding crude forms; undetailed preparations |
|
|
|
|
|
or those 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 |
25 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
25 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
25 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
25 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
25 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
25 |
|
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 |
25 |
|
2710 |
11 |
25 |
- - - Other light oils |
25 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
25 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- MID-DISTILLATES AND OTHER PREPARATIONS: |
|
|
2710 |
19 |
11 |
- COMMON FUEL OIL |
10 |
|
2710 |
19 |
12 |
- - - - Other fuel oil including gas oil |
10 |
|
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 |
5 |
|
2710 |
19 |
28 |
- OTHER DIESEL FUELS |
5 |
|
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 September 17, 2002. Previous provisions contrary to this Decision are hereby abolished.
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