Decision No. 177/2003/QD-BTC amends the preferential import tariff rates for certain items under subheadings 2709 and 2710 in the Import Preferential Tariff Schedule. The new rate applies from October 24, 2003.
适用范围
The importer filing the import declaration
要点
- Crude oil (subheading 2709) and petroleum products (subheading 2710) have a new tax rate of 15% or 10%
- Condensate (subheading 2709) is exempt from import tax
- Waste oils containing polychlorinated biphenyls, polychlorinated terphenyls, or polybrominated biphenyls have a tax rate of 20%
- Specific tax rates for each item are detailed in the annex table of the decision
- This decision takes effect from October 24, 2003
🌐 本文件的社会影响
- To adjust the structure of import tariffs to align with macroeconomic policies
- Increase state budget revenue from the importation of petroleum and its products
- May increase import costs for businesses using crude oil or petroleum products as raw materials
- Minimize environmental risks from importing waste oils containing harmful substances
❓ 常见问题
Which items have new tax rates?
Certain items under subheadings 2709 and 2710 in the Import Preferential Tariff Schedule, including crude oil, condensate, and petroleum products.
Is condensate subject to tax?
No, condensate is exempt from import tax according to Decision No. 177/2003/QD-BTC.
What is the tax rate for waste oils containing polychlorinated biphenyls?
The tax rate for waste oils containing polychlorinated biphenyls is 20% as stipulated in Decision No. 177/2003/QD-BTC.
When does this decision take effect?
This decision takes effect from October 24, 2003.
How will previous regulations conflicting with the new decision be handled?
All previous regulations conflicting with Decision No. 177/2003/QD-BTC are abolished.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 177/2003/DEC-BTC |
Hanoi, October 23, 2003 |
Pursuant to …;
DECREE NO. 177/2003/DEC-BTC OF THE MINISTRY OF FINANCE ON OCTOBER 23, 2003 REGARDING AMENDMENTS TO THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUPS 2709 AND 2710 IN THE PREFERENTIAL IMPORT TAX 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;
Pursuant to the tariff rate framework stipulated in the Import Tax Schedule for taxable items as issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the Tenth Legislature, which has been amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the Eleventh Legislature;
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 Tax and Import Tax 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 tax rates for certain items in Groups 2709 and 2710 as stipulated in Decision No. 157/2003/QD-BTC dated September 24, 2003 of the Minister of Finance to new preferential import tax rates as follows:
|
Code Number |
Description of Group, Item |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%) |
||
|
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 |
0 |
|
2709 |
00 |
90 |
- Other |
15 |
|
2710 |
|
|
Petroleum oils and oils obtained from bituminous minerals, other than crude, and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals, these being the basic constituents of such preparations, waste oils |
|
|
|
|
|
- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals, these being the basic constituents of such preparations, excluding waste oils: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
15 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
15 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
15 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
15 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
15 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
15 |
|
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 |
15 |
|
2710 |
11 |
25 |
- - - Other light oils |
15 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
15 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- - - Medium oils (with medium boiling range) and preparations: |
|
|
2710 |
19 |
11 |
- - - - Kerosene |
5 |
|
2710 |
19 |
12 |
- - - - Other kerosene, including gas oil |
5 |
|
2710 |
19 |
13 |
- - - - Turbine engine fuel for aircraft (jet fuel) with flash point 230°C or higher |
20 |
|
2710 |
19 |
14 |
- - - - Turbine engine fuel for aircraft (jet fuel) with flash point below 230°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 |
5 |
|
2710 |
19 |
32 |
- - - - Other diesel fuel |
5 |
|
2710 |
19 |
33 |
- - - - Other burning fuels |
5 |
|
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 apply to import declarations submitted to customs authorities from October 24, 2003. Any previous provisions that conflict with this Decision are hereby abolished.
|
|
Truong Chi Trung (Signed) |
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