Decision No. 135/2002/QD-BTC On Amending Import Tariff Rates for Certain Commodities Under Groups 2709 and 2710 in the Preferential Import Tariff Schedule

Decision No. 135/2002/QD-BTC amends preferential import tariff rates for certain petroleum products and oils derived from bituminous minerals, effective from November 5, 2002.

Document No.135/2002/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated30/06/2026
FieldUncategorized
Issued date04/11/2002
Effective date05/11/2002
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 135/2002/QD-BTC amends preferential import tariff rates for certain petroleum products and oils derived from bituminous minerals, effective from November 5, 2002.

Key points

  • Group 2709: Crude oil (15%), Condensate (10%), and other types (15%)
  • Group 2710: Premium leaded motor gasoline (30%), Premium unleaded motor gasoline (30%), Aviation gasoline (15%), White gasoline (10%), and other medium distillates (10%)
  • Group 2710: Common fuel oil (10%), Aviation turbine fuel with flash point of 23 degrees Celsius or higher (25%), Straight-run paraffin (10%), and aircraft engine lubricating oil (5%)
  • Group 2710: Other fuels such as high-speed diesel (0%), other diesel (0%), and other fuels (0%)
  • This Decision takes effect from November 5, 2002

🌐 Social impact of this document

  • Citizens and businesses directly affected by import costs of petroleum products will face changes due to altered tariff rates.
  • Businesses may reduce import costs for certain fuels such as high-speed diesel (0%).
  • Consumers may be impacted by price changes of gasoline and other petroleum products due to altered tariff rates.

❓ Frequently asked questions

What is the import tariff rate for crude oil?

The preferential import tariff rate for crude oil (petroleum) is 15%.

What is the import tariff rate for premium unleaded motor gasoline?

The preferential import tariff rate for premium unleaded motor gasoline is 30%.

Which items are exempt from import tariffs?

High-speed diesel (2710.19.21) and other diesel (2710.19.28) are exempt from import tariffs.

When does this Decision take effect?

This Decision takes effect from November 5, 2002.

How are previous regulations conflicting with this Decision abolished?

All previous regulations conflicting with this Decision are abolished upon its effective date.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 135/2002/QD-BTC
Hanoi, November 4, 2002

DECISION

Regarding the amendment of import tax rates for certain items under tariff headings 2709 and 2710 in the Preferential Import Tariff Schedule.

Pursuant to the Government's Decision No. 24/1993/NQ-CP dated March 2, 1993 on tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/ dated October 20, 2015 of Pursuant to the Government's Decision No. 72/1994/NQ-CP dated October 28, 1994 on tasks, powers, and organizational structure of ministries;

Pursuant to Decree No. 178/ dated October 20, 2015 of Pursuant to the framework of tax rates stipulated in the Import Tariff Schedule according to the list of taxable goods categories attached to the Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;Article 3. Method of submitting reports by credit rating service enterprises

Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP dated November 17, 1998 detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 4/1998/QH10 dated May 20, 1998; Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).Amending the preferential import tax rates for certain items under tariff headings 2709 and 2710 as specified in the Decision No. 132/2002/QD-BTC dated October 21, 2002 of the Minister of Finance to new preferential import tax rates as follows:

Crude petroleum and other oils obtained from bituminous minerals, in crude form

At the proposal of the Director General of the State Revenue Administration,

 

DECISION:

Article 1: Petroleum and other oils obtained from bituminous minerals, except crude; preparations not elsewhere specified or included, containing petroleum or other oils obtained from bituminous minerals in a proportion of 70 percent or more by weight, these oils being the basic components of such preparations

Code Number

Description of Group, Item

Tax Rate (%)

Group

Subgroup

 

 

2709

 

 

- Petroleum and other oils obtained from bituminous minerals, except crude; preparations not elsewhere specified or included, containing petroleum or other oils obtained from bituminous minerals in a proportion of 70 percent or more by weight, these oils being the basic components of such preparations: - - White spirit

 

2709

00

10

- Crude oil (petroleum)

15

2709

00

20

- Condensate

10

2709

00

90

- Other

15

2710

 

 

- - Solvent benzene with aromatic content less than 1%

 

 

 

 

- - Other solvents

 

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

- - Medium distillates and preparations thereof:

10

2710

11

22

- - - Kerosene

10

2710

11

23

- - - Aviation fuel with flash point of 23 degrees Celsius or higher

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

 

 

 

 

- - - Aviation fuel with flash point below 23 degrees Celsius

 

2710

19

11

- - - Other medium distillates and preparations

10

2710

19

12

- - Other fuel oils including gas oil

10

2710

19

13

- - - Lubricating oil for aircraft engines

25

2710

19

14

- - - Hydraulic fluid

25

2710

19

15

- - - - Straight-chain paraffin

10

2710

19

19

- - - Transformer oil and insulating oil for circuit breakers

10

 

 

 

- - Other:

 

2710

19

21

- - - - Base stock for blending lubricating oil

10

 

19

22

- - - High-speed diesel fuel

5

2710

19

23

- - - - Other lubricating oils

20

2710

19

24

- - - - Greases

10

2710

19

25

- - - Other diesel fuels

3

2710

19

26

- - - Other fuel oils

10

2710

19

27

This Decision shall take effect and be applied to import declarations submitted to customs authorities from November 5, 2002. All previous regulations contrary to this Decision are hereby abolished.

0

2710

19

28

- - - - Other diesel fuel

0

2710

19

29

- - - - Other fuel oil

0

2710

19

30

- - - - Other

10

2710

90

00

- Other

10

Article 2:This Decision shall take effect and be applied to Import Declarations submitted to Customs authorities from November 5, 2002. Previous provisions contrary to this Decision are hereby abolished.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung
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Relations map

135/2002/QĐ-BTC
Decision No. 135/2002/QD-BTC On Amending Import Tariff Rates for Certain Commodities Under Groups 2709 and 2710 in the Preferential Import Tariff Schedule
In effect
↓ Documents affected by this document
Amends 5
141/2002/QĐ-BTC Quyết định số 141/2002/QĐ-BTC Về việc sửa đổi thuế suất thuế nhập khẩu của một số mặt hàng thuộc nhóm 2710 trong Biểu thuế thuế nhập khẩu ưu đãi. In effect 141/2002/QÐ-BTC Quyết định số 141/2002/QÐ-BTC của Bộ trưởng Bộ tài chính về việc sửa đổi thuế suất thuế nhập khẩu của một số mặt hàng thuộc nhóm 2710 trong biểu thuế thuế nhập khẩu ưu đãi. In effect 162/2002/QÐ-BTC Quyết định số 162/2002/QÐ-BTC của bộ trưởng bộ tài chính Về việc sửa đổi tên và mức thuế suất của một số mặt hàng thuộc nhóm 2709 và 2710 trong Biểu thuế thuế nhập khẩu ưu đãi In effect

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