This Decision amends the preferential import tariff rates for certain items in Group 2710, effective from February 6, 2005. Specific new tariff rates are set forth for items such as motor gasoline, middle distillate oil, and waste oils.
Đối tượng áp dụng
Enterprises importing items in Group 2710
Các điểm cốt lõi
- Enterprises importing light oil and its derivatives (code 2710) → shall pay the preferential import tariff at a rate of 5%.
- Enterprises importing leaded premium motor gasoline (code 2710.11.11) → are exempt from the preferential import tariff.
- Enterprises importing waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs) (code 2710.91.00) → shall pay the preferential import tariff at a rate of 20%.
- Enterprises importing other types of waste oils (code 2710.99.00) → shall pay the preferential import tariff at a rate of 20%.
- This Decision takes effect from February 6, 2005.
🌐 Tác động xã hội từ văn bản này
- Enterprises will bear increased costs if they import waste oils subject to higher tariffs (20%).
- Enterprises producing motor gasoline may benefit from the exemption on certain types of gasoline.
- End consumers may be affected by product prices if enterprises pass on increased costs.
❓ Câu hỏi thường gặp
Which items are exempt from the preferential import tariff?
Leaded premium motor gasoline (code 2710.11.11) is exempt from the preferential import tariff.
What is the new tariff rate for waste oils?
Waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs) must pay the preferential import tariff at a rate of 20%, while other types of waste oils also pay the tariff at a rate of 20%.
When does this Decision take effect?
This Decision takes effect from February 6, 2005.
What is the tariff rate for light oil and its derivatives?
Light oil and its derivatives (code 2710) must pay the preferential import tariff at a rate of 5%.
Which items are not subject to the preferential import tariff?
Unleaded premium motor gasoline (code 2710.11.12) and unleaded standard motor gasoline (code 2710.11.13) must pay the preferential import tariff at a rate of 5%.
Toàn văn
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the import tariff rate for certain items under subheading 2710 in the Preferential Import Tariff Schedule
___________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
On the basis of the tariff rate framework stipulated in the Import Tax Tariff Schedule accompanying the List of Goods Subject to Tax issued pursuant to Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly;
Pursuant to Article 1 of Decree No. 94/1998/ND-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;
At the proposal of the Director of the Tax Policy Department.
Pursuant to …;
Article 1: Amend the preferential import tax rates for certain goods under Group 2710 as stipulated in Decision No. 01/2005/QD-BTC dated January 5, 2005 of the Minister of Finance to new preferential import tax rates as follows:
|
Item Code |
Description of Goods |
Tax Rate (%) |
||
|
2710 |
|
|
- Crude oil and other oils obtained from bituminous minerals, except crude oil; undifferentiated or unspecified preparations containing more than 70% by weight of crude oil or other oils obtained from bituminous minerals, which are basic components of such preparations; waste oils |
|
|
|
|
|
- Crude oil and other oils obtained from bituminous minerals (except in crude form) and undifferentiated or unspecified preparations containing more than 70% by weight of crude oil or other oils obtained from bituminous minerals, which are basic components of such preparations, except waste oils: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
5 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
5 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
5 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
5 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
5 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
5 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
10 |
|
2710 |
11 |
18 |
- - - Tetrapropylene |
10 |
|
2710 |
11 |
21 |
- - - White spirit |
5 |
|
2710 |
11 |
22 |
- - - Solvents with aromatic content below 1% |
5 |
|
2710 |
11 |
23 |
- - - Other solvents |
5 |
|
2710 |
11 |
24 |
- - - Naptha, reformate and other preparations for blending gasoline |
5 |
|
2710 |
11 |
25 |
- - - Other light oils |
5 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
0 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- - - Medium oils (with medium boiling range) and preparations: |
|
|
2710 |
19 |
11 |
- - - - Kerosene |
0 |
|
2710 |
19 |
12 |
- - - - Other kerosene, including gas oil |
0 |
|
2710 |
19 |
13 |
- - - - Jet engine fuel (jet fuel) with flash point of 23°C or higher |
10 |
|
2710 |
19 |
14 |
- - - - Jet engine fuel (jet fuel) with flash point below 23°C |
10 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
5 |
|
2710 |
19 |
19 |
- - - - Other medium oils and preparations |
5 |
|
|
|
|
- - Other: |
|
|
2710 |
19 |
21 |
- - - - Light oil fraction removed |
5 |
|
2710 |
19 |
22 |
- - - - Raw material for producing coke |
5 |
|
2710 |
19 |
23 |
- - - - Base stock for blending lubricating oil |
5 |
|
2710 |
19 |
24 |
- - - - Lubricating oil for aircraft engines |
5 |
|
2710 |
19 |
25 |
- - - - Other lubricating oils |
10 |
|
2710 |
19 |
26 |
- - - - Greases |
5 |
|
2710 |
19 |
27 |
- - - - Hydraulic fluid (brake fluid) |
3 |
|
2710 |
19 |
28 |
- - - - Transformer oil or oil for switching devices |
5 |
|
2710 |
19 |
31 |
- - - - High-speed diesel fuel |
0 |
|
2710 |
19 |
32 |
- - - - Other diesel fuel |
0 |
|
2710 |
19 |
33 |
- - - - Other burning fuels |
0 |
|
2710 |
19 |
39 |
- - - - Other |
5 |
|
|
|
|
- Waste oils: |
|
|
2710 |
91 |
00 |
- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
- Other |
20 |
Article 2: This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from February 6, 2005.
DEPUTY MINISTER
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