This Decision amends the preferential import tariff rates for certain commodities belonging to Groups 2709 and 2710 in the Preferential Import Tariff Schedule, effective from October 23, 2002. The adjustments focus on various types of crude oil and petroleum products.
适用范围
The importer filing the import declaration
要点
- Group 2709: Crude oil (petroleum) has a tariff rate of 15%, condensate is 5%, and other items in this group also have a rate of 15%
- Group 2710: Premium and regular motor gasoline with lead or without lead both have a tariff rate of 25%; aviation gasoline is 15%, naptha, reformate, and other blending components for gasoline also have a rate of 25%
- Regular fuel oil in Group 2710 has a tariff rate of 5%, while aviation fuel with a flash point of 23 degrees Celsius or higher has a rate of 25%
- High-speed diesel fuel and other diesel fuels are exempt from import tariffs
- Base oils for blending lubricating oils have a tariff rate of 10%, whereas hydraulic brake fluid oil only has a rate of 3%
🌐 本文件的社会影响
- To adjust import tax policies to be consistent with economic and international trade conditions
- Increase government revenue from petroleum products subject to higher tariff rates
- Create difficulties for businesses importing gasoline and diesel products with increased tariff rates
❓ 常见问题
What is the new tariff rate for crude oil (petroleum)?
Crude oil (petroleum) in Group 2709 has a new tariff rate of 15%
What is the tariff rate for premium motor gasoline with lead or without lead?
Premium and regular motor gasoline with lead or without lead both have a tariff rate of 25%
Does high-speed diesel fuel for engines have to pay import tariffs?
No, high-speed diesel fuel for engines does not have to pay import tariffs
全文
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MINISTRY OF FINANCE Number: 132/2002/QĐ/BTC |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -------------------------------- Hanoi, October 21, 2002 |
DECISION OF THE MINISTER OF FINANCE
On Amending the Import Tariff Rates for Certain Items in Group 2710 of the Preferential Import Tariff Schedule items belonging to tariff headings 2709 and 2710 in 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 of certain items belonging to tariff headings 2709 and 2710 as stipulated in Decision No. 90/2002/QĐ/BTC dated July 11, 2002 and Decision No. 109/2002/QĐ/BTC dated September 16, 2002 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) |
15 |
|
2709 |
00 |
20 |
- Condensate |
5 |
|
2709 |
00 |
90 |
- Other |
15 |
|
2710 |
Petroleum and other oils obtained from bituminous minerals, not in crude form; preparations not specified or included elsewhere with a specific gravity of petroleum or |
|||
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
Rate (%) |
||
|
1 |
2 |
3 |
4 |
5 |
|
other oils obtained from bituminous minerals constituting 70 percent or more of the weight of the preparation, these oils being basic components of such preparations |
||||
|
- Petroleum and other oils obtained from bituminous minerals, not in crude form; preparations not specified or included elsewhere with a specific gravity of petroleum or other oils obtained from bituminous minerals constituting 70 percent or more of the weight of the preparation, 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 |
5 |
|
2710 |
19 |
12 |
- - Other fuel oils including gas oil |
5 |
|
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 |
0 |
|
2710 |
19 |
28 |
- OTHER DIESEL FUELS |
0 |
|
2710 |
19 |
29 |
- OTHER FUELS |
0 |
|
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 October 23, 2002. Any previous provisions contrary to this Decision are hereby abolished./.
|
To be sent to: - Party Central Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Provincial People's Committees, Departments of Finance, Taxation Departments of provinces, centrally governed cities - Ministries, ministerial-level agencies, government agencies - Gazette, File: VP (HC, TH), General Department of Taxation (HC, NV3) - The General Departments, Bureaus, Divisions, Institutes, and subordinate units under the Ministry of Finance - Representative of the General Corporation in southern provinces - FILED WITH: SECRETARIAT (LEGAL AFFAIRS, TAXATION) GENERAL DEPARTMENT OF REVENUE (LEGAL AFFAIRS, DEPARTMENT 3) |
KT/BỘ TRƯỞNG BỘ TÀI CHÍNH DEPUTY MINISTER Nguyen Sinh Nhat Tan Truong Chi Trung |
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