Decision No. 157/2003/QD-BTC of the Ministry of Finance amends preferential import tariff rates for certain petroleum products and their derivatives, effective from September 25, 2003. The new tariff rates are detailed in the tariff schedule.
핵심 사항
- Import enterprises -> must pay preferential import tariffs at the new rates: Crude oil (15%), Condensate (5%), Other (15%) under Group 2709; Leaded premium motor gasoline (25%), unleaded premium motor gasoline (25%), leaded standard motor gasoline (25%), unleaded standard motor gasoline (25%), aviation gasoline (15%), Tetrapropylene (10%), white spirit (10%), low aromatic content solvent (under 1%) (10%), other solvents (10%) under Group 2710; Waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) (20%), Other (20%).
- Import enterprises -> shall not apply the old tariff rates stipulated in Decision No. 95/2003/QD-BTC and Decision No. 110/2003/QD-BTC.
- Customs authorities -> collect taxes according to the new tariff rates from September 25, 2003.
- Import enterprises -> must pay preferential import tariffs for petroleum products and petroleum-derived products under Group 2710, with specific tariff rates detailed in the tariff schedule.
- Customs authorities -> revoke previous regulations that conflict with this decision.
🌐 이 문서의 사회적 영향
- Import enterprises importing petroleum and its derivatives will bear higher tax costs than before, affecting profits.
- Consumers may have to pay higher prices for some petroleum products due to increased tariff rates.
- Customs authorities are equipped with new legal tools to implement more effective tax management.
❓ 자주 묻는 질문
What is the new tariff rate for crude oil?
The new tariff rate for crude oil (crude petroleum) is 15%.
What is the tariff rate for unleaded premium motor gasoline?
The tariff rate for unleaded premium motor gasoline is 25%.
When does the new tariff rate take effect?
The new tariff rate takes effect from September 25, 2003.
When were the previous regulations revoked?
Previous regulations were revoked immediately upon the implementation of this decision, which is from September 25, 2003.
What tariff rate applies to waste oils?
The tariff rate for waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) is 20%, while other types are also subject to a 20% rate.
전문
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the import tariff rates for certain items
belonging to tariff item groups 2709 and 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. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
On the basis of the tariff rate framework prescribed 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, 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/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;
To amend the preferential import tariff rates for certain groups of goods specified in Decision No. 110/2003/QD-BTC dated July 25, 2003 of the Minister of Finance on issuing the Import Tariff Schedule for Preferential Treatment to become new preferential import tariff rates as specified in the List of Amended Preferential Import Tariff Rates issued together with this Decision.
DECISION:
Article 1: Amend the preferential import tariff rates for certain goods belonging to tariff item 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 tariff rates as follows:
|
Code Number |
Description of Group, Item |
Tariff Rate % |
|||||
|
Group |
Subgroup |
|
|
||||
|
1 |
2 |
3 |
4 |
5 |
|||
|
2709 |
|
|
Crude petroleum oils and other oils obtained from bituminous minerals, unworked |
|
|||
|
2709 |
00 |
10 |
- Crude oil (unworked petroleum oils) |
15 |
|||
|
2709 |
00 |
20 |
- Condensate |
5 |
|||
|
2709 |
00 |
90 |
- Other |
15 |
|||
|
|
|
|
|
|
|||
|
2710 |
|
|
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 |
|
|||
|
|
|
|
- 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 being the basic components of such preparations, except waste oils: |
|
|||
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|||
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
25 |
|||
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
25 |
|||
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
25 |
|||
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
25 |
|||
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
25 |
|||
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
25 |
|||
|
2710 |
11 |
17 |
- - - Aviation gasoline |
15 |
|||
|
2710 |
11 |
18 |
- - - Tetrapropylene |
10 |
|||
|
2710 |
11 |
21 |
- - - White spirit |
10 |
|||
|
2710 |
11 |
22 |
- - - Solvents with low aromatic content, less than 1% |
10 |
|||
|
2710 |
11 |
23 |
- - - Other solvents |
10 |
|||
|
2710 |
11 |
24 |
- - - Naptha, reformate and other preparations for blending gasoline |
25 |
|||
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
2710 |
11 |
25 |
- - - Other light oils |
25 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
25 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- - - Medium oils (with medium boiling range) and preparations: |
|
|
2710 |
19 |
11 |
- - - - Kerosene |
15 |
|
2710 |
19 |
12 |
- - - - Other kerosene, including gas oil |
15 |
|
2710 |
19 |
13 |
- - - - Jet engine fuel (jet fuel) with flash point of 23°C or higher |
20 |
|
2710 |
19 |
14 |
- - - - Jet engine fuel (jet fuel) with flash point below 23°C |
20 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
10 |
|
2710 |
19 |
19 |
- - - - Other medium oils and preparations |
10 |
|
|
|
|
- - Other: |
|
|
2710 |
19 |
21 |
- - - - Light oil fraction removed |
10 |
|
2710 |
19 |
22 |
- - - - Raw material for producing coke |
10 |
|
2710 |
19 |
23 |
- - - - Base stock for blending lubricating oil |
10 |
|
2710 |
19 |
24 |
- - - - Lubricating oil for aircraft engines |
5 |
|
2710 |
19 |
25 |
- - - - Other lubricating oils |
20 |
|
2710 |
19 |
26 |
- - - - Greases |
10 |
|
2710 |
19 |
27 |
- - - - Hydraulic fluid (brake fluid) |
3 |
|
2710 |
19 |
28 |
- - - - Transformer oil or oil for switching devices |
10 |
|
2710 |
19 |
31 |
- - - - High-speed diesel fuel |
10 |
|
2710 |
19 |
32 |
- - - - Other diesel fuel |
10 |
|
2710 |
19 |
33 |
- - - - Other burning fuels |
10 |
|
2710 |
19 |
39 |
- - - - Other |
10 |
|
|
|
|
- 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 and be applied to import declarations submitted to customs authorities from September 25, 2003. Any previous provisions contrary to this Decision are hereby abolished./.
| MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT DEPUTY MINISTER |
|
| (Signed) | |
| Truong Chi Trung |
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