Decision No. 162/2002/QD-BTC amends the name and tax rate of certain items under group 2709 (crude petroleum) and 2710 (petroleum products) in the Preferential Import Tariff Schedule. This document specifies the tax rates for each type of product.
适用范围
The importer who files the import declaration, customs authority
要点
- Group 2709: Crude oil (code 2709.00.10) and condensate (code 2709.00.20) have tax rates of 15% and 0%, respectively.
- Group 2710: High-grade motor gasoline, ordinary motor gasoline with lead or without lead (codes 2710.11.11-14) all have a tax rate of 20%.
- Jet fuel with a flash point of 23°C or higher and below 23°C (codes 2710.19.13-14) all have a tax rate of 25%.
- Lubricating oils for aircraft engines (code 2710.19.22) have a tax rate of 5%.
- Waste oils containing polychlorinated biphenyls, polychlorinated terphenyls, or polybrominated biphenyls (code 2710.91.00) have a tax rate of 20%.
🌐 本文件的社会影响
- To adjust the import tax rates to align with macroeconomic policies
- Increase state budget revenue from petroleum and petroleum products
- May increase production costs for businesses using imported raw materials
❓ 常见问题
What is the tax rate for crude oil (code 2709.00.10)?
The tax rate for crude oil is 15%
What is the code and tax rate for high-grade motor gasoline with lead?
High-grade motor gasoline with lead has the code 2710.11.11 and a tax rate of 20%
What is the tax rate for lubricating oils for aircraft engines (code 2710.19.22)?
The tax rate for lubricating oils for aircraft engines is 5%
What is the tax rate for waste oils containing polychlorinated biphenyls (code 2710.91.00)?
The tax rate for waste oils containing polychlorinated biphenyls is 20%
How will previous regulations conflicting with this decision be handled?
Previous regulations conflicting with this decision shall be abolished.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 162/2002/QĐ/BTC | Hanoi, December 26, 2002 |
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of names and rates of preferential import tariffs for certain items
belonging to subheadings 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. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
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;
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 Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
Pursuant to …;
Article 1: Amend the preferential import tariff rates of certain items belonging to subheadings 2709 and 2710 as stipulated in Decision No. 135/2002/QĐ/BTC dated November 4, 2002 and Decision No. 145/2002/QĐ/BTC dated December 2, 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 |
|
2709 |
Crude petroleum and other oils obtained from bituminous minerals, in crude form |
|||
|
2709 |
00 |
10 |
- Crude oil (petroleum) |
15 |
|
2709 |
00 |
20 |
- Condensate |
0 |
|
2709 |
00 |
90 |
- Other |
15 |
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
Rate (%) |
||
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
Petroleum and other oils obtained from bituminous minerals, not in crude form; undetailed preparations or preparations not elsewhere specified containing 70% or more by weight of petroleum or other oils obtained from bituminous minerals, which are basic components of such preparations; waste oils |
|||
|
- Petroleum and other oils obtained from bituminous minerals (not in crude form) and undetailed preparations or preparations not elsewhere specified containing 70% or more by weight of petroleum or other oils obtained from bituminous minerals, which are basic components of such preparations, excluding waste oils: |
||||
|
2710 |
11 |
- - Light oils and products derived therefrom: |
||
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
20 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
20 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
20 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
20 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
20 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
20 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
15 |
|
2710 |
11 |
21 |
- White spirit solvent |
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 |
20 |
|
2710 |
11 |
25 |
- - - Other light oils |
20 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
20 |
|
2710 |
19 |
- - - Other |
||
|
- - - Medium oils (with medium boiling range) and preparations: |
||||
|
2710 |
19 |
11 |
- - - - Kerosene |
0 |
|
2710 |
19 |
12 |
- - Other fuel oils including gas oil |
0 |
|
2710 |
19 |
13 |
- - Jet fuel for aircraft turbine engines (jet fuel) with a flash point of 23 degrees Celsius or higher°+ Radiographic findings consistent with influenza progression |
25 |
|
2710 |
19 |
14 |
- - - - Jet fuel (aerospike fuel) with a flash point below 23°C°C |
25 |
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
Rate (%) |
||
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
10 |
|
2710 |
19 |
19 |
- - - - Other medium oils 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 fluid (brake fluid) |
3 |
|
2710 |
19 |
26 |
- - - - Transformer oil or oil for switching devices |
10 |
|
2710 |
19 |
27 |
- - High-speed diesel fuel |
0 |
|
2710 |
19 |
28 |
- - Other diesel fuels |
0 |
|
2710 |
19 |
29 |
- - - - Other burning fuels |
0 |
|
2710 |
19 |
30 |
- - - - Other |
10 |
|
- Waste oils: |
||||
|
2710 |
91 |
00 |
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
- Paddy: |
20 |
Article 2: This Decision shall take effect and apply to import declarations submitted to customs authorities from December 27, 2002. All previous provisions contrary to this Decision are hereby abolished./.
| Place of Receipt: |
KT/BỘ TRƯỞNG BỘ TÀI CHÍNH Vice Minister |
|
- Central Party Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Provincial People's Committees, Departments of Finance, Taxation Departments of provinces, centrally governed cities - General Departments, Bureaus, Divisions, Institutes, units directly under the Ministry of Finance - Provincial People's Committees, Departments of Finance, Taxation Bureaus in provinces and centrally governed cities centrally governed city - The General Departments, Bureaus, Divisions, Institutes, and subordinate units under the Ministry of Finance - Representatives of the General Department of Taxation in southern provinces - FILED WITH: SECRETARIAT (LEGAL AFFAIRS, TAXATION) GENERAL DEPARTMENT OF REVENUE (LEGAL AFFAIRS, DEPARTMENT 3) |
(Signed) Vu Van Ninh |
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