Decision No. 145/2002/QD-BTC amends the preferential import tariff rates for certain petroleum products and derivatives under Group 2710, effective from December 2, 2002. Notably, it increases the tariff rate for leaded and unleaded motor gasoline to 30%, while reducing the rate for other fuel oils to 0%.
要点
- Petroleum products and derivatives under Group 2710 → New tariff rates apply: leaded and unleaded motor gasoline (high-grade, regular) → 30%; aviation gasoline → 15%; other fuel oils → 0%
- Petroleum products and derivatives under Group 2710 → The old tariff rates are not applicable; only the new decision applies from December 2, 2002
- This decision takes effect from December 2, 2002, and revokes previous regulations inconsistent with this decision
- Tariffs for other types of motor gasoline, medium distillate and derivatives, kerosene and other, aviation fuel with flash point 23°C or higher and below 23°C, straight-chain paraffins, hydraulic brake fluid oil, transformer oil and oil for circuit breaker parts, high-speed diesel fuel and other, other fuel oils → are specified from 5% to 30%
- Tariffs for base oils for lubricant blending, aircraft engine lubricating oil, other lubricating oils, greases, hydraulic brake fluid oil, transformer oil and oil for circuit breaker parts → are specified from 5% to 20%
🌐 本文件的社会影响
- Citizens will bear a higher tax burden for leaded and unleaded motor gasoline, while benefiting from lower tariffs on other fuel oils
- Importers of petroleum products and derivatives under Group 2710 must adjust their import plans according to the new decision to avoid penalties
- The positive impact includes reduced tax burdens on certain types of other fuel oils, helping businesses save costs
❓ 常见问题
By how much has the tariff rate for leaded and unleaded motor gasoline been increased?
The tariff rate for leaded and unleaded motor gasoline has been increased from the previous rate (if any) to 30%.
Which type of fuel oil is subject to a 0% tariff rate under this decision?
Other fuel oils under Group 2710 are subject to a 0% tariff rate.
When does this decision take effect?
This decision takes effect from December 2, 2002.
What were the previous regulations regarding tariff rates?
Previous regulations inconsistent with this decision have been revoked and are therefore no longer in effect.
What is the tariff rate for aircraft engine lubricating oil?
Aircraft engine lubricating oil is subject to a 5% tariff rate.
全文
Pursuant to …;
Amend the import tariff rates for certain items under subheading 2710
in the preferential import tariff schedule
__________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure 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 Duties and Import Duties No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director General of the General Department of Taxation.
Pursuant to …;
Article 1: Amend the preferential import tariff rates for certain items under subheading 2710 as specified in Decision No. 141/2002/QĐ/BTC dated November 14, 2002 of the Minister of Finance to new preferential import tariff rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
|
|
Crude petroleum and other oils obtained from bituminous minerals, excluding crude; undenatured preparations not elsewhere specified or included having a specific gravity of petroleum or other oils obtained from bituminous minerals of 70 percent or more, these oils being the basic components of such preparations |
|
|
|
|
|
- Crude petroleum and other oils obtained from bituminous minerals, excluding crude; undenatured preparations not elsewhere specified or included having a specific gravity of petroleum or other oils obtained from bituminous minerals of 70 percent or more, these oils being the basic components of such preparations: |
|
|
2710 |
11 |
|
- Light oils and their preparations: |
|
|
2710 |
11 |
11 |
- High-grade leaded motor gasoline |
30 |
|
2710 |
11 |
12 |
- High-grade unleaded motor gasoline |
30 |
|
2710 |
11 |
13 |
- Regular grade leaded motor gasoline |
30 |
|
2710 |
11 |
14 |
- Regular grade unleaded motor gasoline |
30 |
|
2710 |
11 |
15 |
- Other leaded motor gasoline |
30 |
|
2710 |
11 |
16 |
- Other unleaded motor gasoline |
30 |
|
2710 |
11 |
17 |
- Aviation gasoline |
15 |
|
2710 |
11 |
21 |
- White spirit |
10 |
|
2710 |
11 |
22 |
- Low aromatic solvent gasoline containing less than 1% aromatics |
10 |
|
2710 |
11 |
23 |
- Other solvent gasoline |
10 |
|
2710 |
11 |
24 |
- Naptha, Reformate and other preparations for blending gasoline |
30 |
|
2710 |
11 |
25 |
- Other light oils |
30 |
|
2710 |
11 |
29 |
- Other |
30 |
|
2710 |
19 |
|
- - Of ducks, geese |
|
|
|
|
|
- Medium oils and their preparations: |
|
|
2710 |
19 |
11 |
- Ordinary fuel oil |
15 |
|
2710 |
19 |
12 |
- Other fuel oil including gas oil |
15 |
|
2710 |
19 |
13 |
- Aviation fuel with a flash point of 23 degrees Celsius or higher |
25 |
|
2710 |
19 |
14 |
- Aviation fuel with a flash point below 23 degrees Celsius |
25 |
|
2710 |
19 |
15 |
- Straight-run paraffin |
10 |
|
2710 |
19 |
19 |
- Other medium oils and their preparations |
10 |
|
|
|
|
- - Of ducks, geese |
|
|
2710 |
19 |
21 |
- Base oils for blending lubricating oils |
10 |
|
2710 |
19 |
22 |
- Lubricating oil for aircraft engines |
5 |
|
2710 |
19 |
23 |
- Other lubricating oils |
20 |
|
2710 |
19 |
24 |
- Grease |
10 |
|
2710 |
19 |
25 |
- Hydraulic brake fluid |
3 |
|
2710 |
19 |
26 |
- Transformer oil and oil for electrical switchgear |
10 |
|
2710 |
19 |
27 |
- High-speed diesel fuel |
5 |
|
2710 |
19 |
28 |
- Other diesel fuel |
5 |
|
2710 |
19 |
29 |
- Other fuel oils |
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 December 2, 2002. Previous provisions contrary to this Decision are hereby repealed.
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