Decision No. 132/2002/QD-BTC amends the preferential import tax rates for certain petroleum products and oils derived from bituminous minerals, effective from October 23, 2002. The new tax rates are detailed in the tariff.
适用范围
Enterprises importing petroleum products and oils derived from bituminous minerals.
要点
- Enterprises importing crude oil (petroleum) → must pay a tax rate of 15%.
- Enterprises importing condensate → must pay a tax rate of 5%.
- Enterprises importing other types of oils under group 2709 → must pay a tax rate of 15%.
- Enterprises importing leaded aviation gasoline, high-grade → must pay a tax rate of 25%.
- Enterprises importing aviation fuel → are exempt from tax (tax rate 0%).
🌐 本文件的社会影响
- Positive impact: Reduces the tax cost burden on enterprises, helping to lower product prices.
- Negative impact: Requires time to adjust import procedures and recalculate production costs.
❓ 常见问题
What is the new tax rate for crude oil (petroleum)?
15%.
Which enterprises are directly affected by this decision?
Enterprises importing petroleum products and oils derived from bituminous minerals.
When does the new tax rate take effect?
From October 23, 2002.
How will previous regulations conflicting with this decision be abolished?
All previous regulations conflicting with this decision are abolished.
What is the tax rate for aviation fuel?
0%.
全文
Pursuant to …;
Regarding the amendment of the import tariff rates for certain items
belonging to groups 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 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 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:
|
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 elsewhere containing petroleum or other oils obtained from bituminous minerals at a rate of 70 percent or more, these oils being the basic components of such preparations |
|||
|
- Petroleum and other oils obtained from bituminous minerals, not in crude form; preparations not specified elsewhere containing petroleum or other oils obtained from bituminous minerals at a rate of 70 percent 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 |
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 |
|
2710 |
- - 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.
DEPUTY MINISTER
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