Decision No. 157/2003/QD-BTC amends the preferential import tariff rates for certain items under groups 2709 and 2710 in the Preferential Import Tariff Schedule. This document specifies the specific tariff rates for each type of item.
Đối tượng áp dụng
The importer filing the declaration
Các điểm cốt lõi
- The importer filing the declaration must apply the new tariff rates to items under groups 2709 and 2710 from September 25, 2003.
- Crude oil (crude petroleum) has a tariff rate of 15% according to Article 1.
- Leaded premium motor gasoline has a tariff rate of 25% according to Article 1.
- High-speed diesel fuel has a tariff rate of 10% according to Article 1.
- Waste oils containing polychlorinated biphenyls (PCBs) have a tariff rate of 20% according to Article 1.
🌐 Tác động xã hội từ văn bản này
- To adjust the import tariffs to be consistent with economic conditions.
- Increase state budget revenue from the importation of petroleum products and derivatives.
- Impact on the import costs of enterprises, which may increase product costs.
- Beneficial to the domestic industry by reducing competition with imported products.
❓ Câu hỏi thường gặp
What is the date of application for the new tariff rates?
The new tariff rates are applied from September 25, 2003.
What is the tariff rate for crude oil (crude petroleum)?
Crude oil (crude petroleum) has a tariff rate of 15% according to Article 1.
What is the tariff rate for unleaded regular motor gasoline?
Unleaded regular motor gasoline has a tariff rate of 25% according to Article 1.
What is the tariff rate for waste oils containing polychlorinated biphenyls (PCBs)?
Waste oils containing polychlorinated biphenyls (PCBs) have a tariff rate of 20% according to Article 1.
What is the tariff rate for base oils for lubricant blending?
Base oils for lubricant blending have a tariff rate of 10% according to Article 1.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 157/2003/QT-BTC |
Hanoi, September 24, 2003 |
Pursuant to …;
DECISION NO. 157/2003/QD-BTC OF SEPTEMBER 24, 2003 ISSUED BY THE MINISTRY OF FINANCE REGARDING AMENDMENTS TO THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUPS 2709 AND 2710 IN THE LIST OF IMPORT DUTIES WITH PREFERENTIAL TREATMENT
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. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the framework of duty rates prescribed in the Import Tax Tariff according to the list of taxable items issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the 10th term, 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 of the 11th term;
Pursuant to Article 1 of Decree No. 94/1998/ND-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 request of the Director of the Tax Policy Department;
DECISION:
Article 1: Amend the preferential import duty rates for certain items in groups 2709 and 2710 as stipulated in Decision No. 95/2003/QD-BTC dated July 18, 2003 and Decision No. 110/2003/QD-BTC dated July 25, 2003 of the Minister of Finance to new preferential import duty rates as follows:
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Code Number |
Description of Group, Item |
Duty Rate % |
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Group |
Subgroup |
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1 |
2 |
3 |
4 |
5 |
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2709 |
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Crude petroleum oils and other oils obtained from bituminous minerals, unworked |
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2709 |
00 |
10 |
- Crude oil (unworked petroleum oils) |
15 |
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2709 |
00 |
20 |
- Condensate |
5 |
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2709 |
00 |
90 |
- Other |
15 |
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|
2710 |
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Crude oil and other oils obtained from bituminous minerals, except crude oil; undenatured preparations not elsewhere specified or included containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, these oils being the basic components of such preparations; waste oils |
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- Crude oil and other oils obtained from bituminous minerals (except in crude form) and undenatured preparations not elsewhere specified or included, containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, these oils being the basic components of such preparations, except waste oils: |
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2710 |
11 |
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- - Light oils and products derived therefrom: |
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2710 |
11 |
11 |
- - - High-grade leaded gasoline |
25 |
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2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
25 |
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2710 |
11 |
13 |
- - - Standard leaded gasoline |
25 |
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2710 |
11 |
14 |
- - - Standard unleaded gasoline |
25 |
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2710 |
11 |
15 |
- - - Other leaded gasoline |
25 |
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2710 |
11 |
16 |
- - - Other unleaded gasoline |
25 |
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2710 |
11 |
17 |
- - - Aviation gasoline |
15 |
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2710 |
11 |
18 |
- - - Tetrapropylene |
10 |
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2710 |
11 |
21 |
- - - White spirit |
10 |
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2710 |
11 |
22 |
- - - Solvents with low aromatic content, less than 1% |
10 |
|
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2710 |
11 |
23 |
- - - Other solvents |
10 |
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2710 |
11 |
24 |
- - - Naptha, reformate and other preparations for blending gasoline |
25 |
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2710 |
11 |
25 |
- - - Other light oils |
25 |
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2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
25 |
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2710 |
19 |
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- - - Other |
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- - - Medium oils (with medium boiling range) and preparations: |
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2710 |
19 |
11 |
- - - - Kerosene |
15 |
|
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2710 |
19 |
12 |
- - - - Other kerosene, including gas oil |
15 |
|
|||
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2710 |
19 |
13 |
- - - - Jet engine fuel (jet fuel) with flash point of 23°C or higher |
20 |
|
|||
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2710 |
19 |
14 |
- - - - Jet engine fuel (jet fuel) with flash point below 23°C |
20 |
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2710 |
19 |
15 |
- - - - Straight-chain paraffin |
10 |
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2710 |
19 |
19 |
- - - - Other medium oils and preparations |
10 |
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- - Other: |
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2710 |
19 |
21 |
- - - - Light oil fraction removed |
10 |
|
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2710 |
19 |
22 |
- - - - Raw material for producing coke |
10 |
|
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2710 |
19 |
23 |
- - - - Base stock for blending lubricating oil |
10 |
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2710 |
19 |
24 |
- - - - Lubricating oil for aircraft engines |
5 |
|
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2710 |
19 |
25 |
- - - - Other lubricating oils |
20 |
|
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2710 |
19 |
26 |
- - - - Greases |
10 |
|
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|
2710 |
19 |
27 |
- - - - Hydraulic fluid (brake fluid) |
3 |
|
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2710 |
19 |
28 |
- - - - Transformer oil or oil for switching devices |
10 |
|
|||
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2710 |
19 |
31 |
- - - - High-speed diesel fuel |
10 |
|
|||
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2710 |
19 |
32 |
- - - - Other diesel fuel |
10 |
|
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2710 |
19 |
33 |
- - - - Other burning fuels |
10 |
|
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2710 |
19 |
39 |
- - - - Other |
10 |
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- Waste oils: |
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2710 |
91 |
00 |
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
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2710 |
99 |
00 |
- Other |
20 |
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Article 2:
This Decision shall take effect and be applied to import declarations submitted to customs authorities from September 25, 2003. Any previous provisions contrary to this Decision are hereby abolished.
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Truong Chi Trung (Signed) |
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