Decision No. 141/2002/QĐ-BTC amends the preferential import tariff rates for certain petroleum products and derivatives under Group 2710, to be applied from November 16, 2002.
Đối tượng áp dụng
Enterprises importing petroleum products and derivatives under Group 2710.
Các điểm cốt lõi
- Petroleum and oils obtained from bituminous minerals, other than crude; unworked or not elsewhere specified or included products containing more than 70% by weight of petroleum or oils obtained from bituminous minerals: the rate is 30%.
- High-grade motor gasoline (both leaded and unleaded): the rate is 30%.
- Aviation fuel: the rate is 15%.
- Common kerosene, other kerosene, aviation fuels with flash point at or above 23°C, aviation fuels with flash point below 23°C: the rate is 15%.
- Straight-run paraffin wax: the rate is 10%.
🌐 Tác động xã hội từ văn bản này
- Enterprises importing high-grade motor gasoline and common kerosene will have to bear a higher tax rate (30%) compared to before, increasing production costs.
- Consumers may face difficulties when the price of high-grade motor gasoline and common kerosene increases due to the new tax rate.
- Aviation fuels with flash point at or above 23°C will enjoy a lower tax rate (15%) compared to before, reducing costs for airlines.
❓ Câu hỏi thường gặp
What is the new tax rate for high-grade motor gasoline?
The new tax rate for high-grade motor gasoline is 30%.
What is the tax rate for common kerosene according to this decision?
The tax rate for common kerosene is 15%.
When does this decision take effect?
This decision takes effect from November 16, 2002.
When will previous regulations conflicting with this decision be abolished?
Previous regulations conflicting with this decision were abolished immediately upon the entry into force of this decision.
What is the tax rate for petroleum and oils obtained from bituminous minerals according to this decision?
The tax rate for petroleum and oils obtained from bituminous minerals is 30%.
Toàn văn
Pursuant to …;
REGARDING THE AMENDMENT OF THE IMPORT DUTY RATE FOR CERTAIN ITEMS IN SUBHEADING 2710 OF THE IMPORT DUTY REDUCTION TARIFF.
number of items belonging to subheading 2710 in the Import Preferential Tariff Schedule.
THE MINISTER OF FINANCE
BASED ON DECREE NO. 15/ dated October 20, 2015 of OF FEBRUARY/3/1993 ISSUED BY THE GOVERNMENT ON THE TASKS, POWERS AND RESPONSIBILITIES OF THE MINISTRY,subject, organization, unit under the People's Committee of the commune level PARALLEL DEPARTMENTPursuant to the Government Decree No. 178/CP dated October 28, 1994 on the tasks, powers, and organizational structure of the Ministry of Finance;
WHEREAS EDUCATION DECREE NO. 178/ dated October 20, 2015 of JANUARY 28,0/1994 ISSUED BY THE GOVERNMENT for TASKS, POWERS ANDorganization ORGANIZATIONAL STRUCTURE OF THE MINISTRY Article 3. Method of submitting reports by credit rating service enterprises
WHEREAS EDUCATION THE FRAMEWORK OF DUTY RATES AS PROVIDED IN THE IMPORT DUTY TARIFF ACCOMPANIED WITH THE LIST OF GOODS SUBJECT TO DUTY AS PROVIDED IN RESOLUTION NO. 63/NQ-UBTVQH10OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY Countries SESSION X;
BASED ON ARTICLE 1 OF DECREE NO. 94/1998/NĐ-CP OF NOVEMBER 17, 1998 ISSUED BY THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW AMENDING AND COMPLETING SOME PROVISIONS OF THE LAW ON EXPORT TAXES AND IMPORT TAXES number NO. 04/1998/QH10 OF FEBRUARY0/5/1998;
At the proposal of the Director General of the State Revenue Administration,
DECISION:
Article 1. AMENDING THE IMPORT DUTY RATE FOR CERTAIN ITEMS IN SUBHEADING 2710 AS PROVIDED IN DECISION NO. 135/2002/QĐ-BTC OF NOVEMBER 4, 2002 ISSUED BY THE MINISTER OF FINANCE TO NEW IMPORT DUTY RATES AS FOLLOWS:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
PETROLEUM AND OTHER OILS OBTAINED FROM BITUMINOUS MINERALS, EXCEPT IN RAW FORM; UNSPECIFIED PREPARATIONS OR PREPARATIONS NOT OTHERWISE SPECIFIED WITH A PETROLEUM OIL CONTENT OR OILS OBTAINED FROM BITUMINOUS MINERALS COMPRISING 70% OR MORE, THESE OILS BEING BASIC COMPONENTS OF SUCH PREPARATIONS bituminous minerals containing bitumen at 70 percent or more by weight, these types of oils being basic components of such preparations. |
|||
|
- PETROLEUM AND OTHER OILS OBTAINED FROM BITUMINOUS MINERALS, EXCEPT IN RAW FORM; UNSPECIFIED PREPARATIONS OR PREPARATIONS NOT OTHERWISE SPECIFIED WITH A PETROLEUM OIL CONTENT OR OILS OBTAINED FROM BITUMINOUS MINERALS COMPRISING 70% OR MORE, THESE OILS BEING BASIC COMPONENTS OF SUCH PREPARATIONS: : |
||||
|
2710 |
11 |
- - Light oils and products derived therefrom: |
||
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
30 |
|
2710 |
11 |
12 |
- HIGH-OCTANE LEADED 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 |
- 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 |
- NAFTHA, REFORMATE AND OTHER GASOLINE BLENDSTOCKS |
30 |
|
2710 |
11 |
25 |
- - - Other light oils |
30 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
30 |
|
- MID-DISTILLATES AND OTHER PREPARATIONS: |
||||
|
2710 |
19 |
11 |
- COMMON FUEL OIL |
15 |
|
2710 |
19 |
12 |
- OTHER FUEL OILS INCLUDING STEAM FUEL OIL |
15 |
|
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 |
- TRANSFORMER OILS AND OILS USED IN SWITCHGEAR |
10 |
|
2710 |
19 |
27 |
- HIGH-SPEED DIESEL FUELS |
5 |
|
2710 |
19 |
28 |
- OTHER DIESEL FUELS |
5 |
|
2710 |
19 |
29 |
- OTHER FUELS |
10 |
|
2710 |
19 |
30 |
- - - - Other |
10 |
|
2710 |
90 |
00 |
- Other |
10 |
Article 2. THIS DECISION SHALL TAKE EFFECT AND APPLY TO IMPORT DECLARATIONS SUBMITTED TO AUTHORITIES FROM NOVEMBER 16, 2002. PRIOR PROVISIONS CONTRADICTING THIS DECISION ARE ABROGATED.
DEPUTY MINISTER
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