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.
要点
- 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
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
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:
|
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
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