This Decision amends the preferential import tariff rates for certain items under Group 2710, effective from March 18, 2005. Notably, many types of motor gasoline and middle distillates have a tariff rate of 0%, while some types of waste oils have a tariff rate of 20%.
Đối tượng áp dụng
Enterprises importing petroleum products and derivatives under Group 2710.
Các điểm cốt lõi
- Enterprises are exempted from import tariffs on high-grade motor gasoline, common grade, and unleaded gasoline (tariff rate 0%).
- Aviation fuel and tetrapropylene have a tariff rate of 5%.
- White solvents, aromatic solvents containing less than 1% aromatics, and middle distillates used for aviation have a tariff rate of 5%.
- Some types of waste oils have a tariff rate of 20%.
- Other lubricating oils have a tariff rate of 10%.
🌐 Tác động xã hội từ văn bản này
- Enterprises save on import costs for high-grade motor gasoline, common grade, and unleaded gasoline (benefit).
- The negative impact is that enterprises must bear higher tariff rates for waste oils.
- These changes affect the final product cost of enterprises using imported raw materials.
❓ Câu hỏi thường gặp
What is the tariff rate for high-grade motor gasoline?
The tariff rate for high-grade motor gasoline is 0%.
What is the tariff rate for waste oils?
Waste oils have a tariff rate of 20%. Specifically, waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs) have a tariff rate of 20%, while other types also have a tariff rate of 20%.
What is the tariff rate for aircraft engine lubricating oils?
Aircraft engine lubricating oils have a tariff rate of 10%.
When does this decision take effect?
This Decision takes effect 15 days after its publication in the Official Gazette and is applicable from March 18, 2005.
Which items are exempt from import tariffs?
High-grade motor gasoline, common grade, unleaded gasoline, and middle distillates used for aviation with a flash point of 23°C or higher are all exempt from import tariffs (tariff rate 0%).
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;
Pursuant to the tariff rate framework stipulated in the Import Tax Tariff accompanying the List of Goods Subject to Tax issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, which has been 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/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;
At the proposal of the Director of the Policy Tax Department and the Price Management Department.
Pursuant to …;
Article 1: Amend the preferential import tax rates for certain goods under Group 2710 as stipulated in Decision No. 11/2005/QĐ/BTC dated February 4, 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; undetailed or unspecified preparations containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, where these oils are the main components of such preparations; waste oils |
|
|
|
|
|
- Crude oil and other oils obtained from bituminous minerals (except in crude form) and undetailed or unspecified preparations containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, where these oils are the main components of such preparations, except waste oils: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
0 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
0 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
0 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
0 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
0 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
0 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
5 |
|
2710 |
11 |
18 |
- - - Tetrapropylene |
5 |
|
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 |
0 |
|
2710 |
11 |
25 |
- - - Other light oils |
0 |
|
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 |
5 |
|
2710 |
19 |
14 |
- - - - Jet engine fuel (jet fuel) with flash point below 23°C |
5 |
|
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 import declarations registered with customs authorities from March 18, 2005./.
DEPUTY MINISTER
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