Decision No. 224/2003/QD-BTC of the Minister of Finance on amending the import tax rate for certain items under Group 2710 in the Preferential Import Tariff Schedule

Decision No. 224/2003/QD-BTC amends the preferential import tariff rates for certain items under Group 2710 in the Preferential Import Tariff Schedule. This document specifies the specific tax rates for each type of petroleum product and derivatives.

Số hiệu224/2003/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung
Cập nhật16/06/2026
NgànhUnclassified
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành25/12/2003
Ngày áp dụng26/12/2006
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decision No. 224/2003/QD-BTC amends the preferential import tariff rates for certain items under Group 2710 in the Preferential Import Tariff Schedule. This document specifies the specific tax rates for each type of petroleum product and derivatives.

Đối tượng áp dụng

The importer, customs authority

Các điểm cốt lõi

  • Items under Group 2710 have preferential import tariff rates ranging from 0% to 20%
  • Premium and standard motor gasoline has a preferential import tariff rate of 5%
  • Polychlorinated biphenyl waste, polychlorinated terphenyl, or polybrominated biphenyl waste is subject to a preferential import tariff rate of 20%
  • High-speed diesel fuel and other diesel fuels are exempt from import duties
  • Aviation lubricating oil has a preferential import tariff rate of 5%

🌐 Tác động xã hội từ văn bản này

  • Reducing import costs for certain petroleum products helps businesses save money
  • Increasing financial burden for businesses importing items with high preferential import tariff rates such as polychlorinated biphenyl waste
  • Ensuring a stable supply of high-speed diesel fuel at reasonable prices for the public

❓ Câu hỏi thường gặp

What is the preferential import tariff rate for premium motor gasoline?

Premium motor gasoline has a preferential import tariff rate of 5%

What is the preferential import tariff rate for polychlorinated biphenyl waste?

Polychlorinated biphenyl waste has a preferential import tariff rate of 20%

Is high-speed diesel fuel subject to import duties?

No, high-speed diesel fuel is not subject to import duties

Toàn văn

   MINISTRY OF FINANCE         

  - * -      

  SOCIALIST REPUBLIC OF VIET NAM

   Independence - Freedom - Happiness 

           --------------------------------     

Number:    224 Decision No. 2003/QD-BTC       Hanoi, December 25  the  12  Year 2003           

                        

DECISION OF THE MINISTER OF FINANCE

On Amending the Import Tariff Rates for Certain Items in Group 2710 of the Preferential Import Tariff Schedule  

goods falling under heading 2710 in the List of Preferential Import Tariffs

-----------------------------------

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 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 Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;

Pursuant to the guidance of the Prime Minister in Circular No. 6305/VPCP-KTTH dated December 19, 2003 on implementing Decision No. 187 regarding the management of gasoline and diesel oil business;

At the request of the Director of the Tax Policy Department; 

DECISION:

Article 1: Amend the preferential import tariff rates for certain items in Group 2710 specified in Decision No. 198/2003/QD-BTC dated December 5, 2003 of the Minister of Finance to new preferential import tariff rates as follows:

Code Number

Description of Group and Item

Tariff

Group

Subgroup

Rate

(%)

1

2

3

4

5

2710

Crude petroleum oils and other oils obtained from natural bituminous minerals, not crude; preparations not elsewhere specified or included, containing by weight 70% or more of crude petroleum oils or other oils obtained from natural bituminous minerals, these being the basic constituents of the preparations; waste oils

derived from bituminous minerals, these oils being basic components of such preparations; waste oils

- Crude petroleum oils and other oils obtained from natural bituminous minerals (not crude) and preparations not elsewhere specified or included, containing by weight 70% or more of crude petroleum oils or other oils obtained from natural bituminous minerals, these being the basic constituents of the preparations, excluding waste oils:

2710

11

- - Light oils and products derived therefrom:

2710

11

11

- - - High-grade leaded gasoline

5

2710

11

12

- - - High-grade unleaded gasoline

5

2710

11

13

- - - Standard leaded gasoline

5

2710

11

14

- - - Standard unleaded gasoline

5

2710

11

15

- - - Other leaded gasoline

5

2710

11

16

- - - Other unleaded gasoline

5

2710

11

17

- - - Aviation gasoline

15

2710

11

18

- - - Tetrapropylene

10

2710

11

21

- - - White spirit

10

2710

11

22

- - - Solvents with aromatic content below 1%

10

2710

11

23

- - - Other solvents

10

2710

11

24

- - - Naptha, reformate and other preparations for blending gasoline

5

2710

11

25

- - - Other light oils

5

2710

11

29

- - Of chickens of the species Gallus domesticus

5

2710

19

- - - Other

Code Number

Description of Group and Item

Tax Rate (%)

Group

Subgroup

1

2

3

4

5

- - - Medium oils (with medium boiling range) and preparations:

2710

19

11

- - - - Kerosene

0

2710

19

12

- - - - Other kerosene, including gas oil

0

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

0

2710

19

32

- - - - Other diesel fuel

0

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 takes effect and applies to import declarations submitted to customs authorities from December 26, 2003. Any previous provisions contrary to this Decision are hereby abolished.

 

Place of Receipt:                                                                                         KT/BỘ TRƯỞNG BỘ TÀI CHÍNH

- Central Party Office                                                                                      Vice Minister

- National Assembly Office, President's Office Truong Chi Trung

- Supreme People's Procuracy, Supreme People's CourtSupreme People's Court

- Ministries, ministerial-level agencies, and agencies under the Governmentunder the Government

- Provincial People's Committees, Departments of Finance, Taxation Bureaus in provinces and centrally governed cities centrally governed city                                                             

- Directorates, Bureaus, Departments, Institutes directly under the Ministry of Financeunder the Ministry of Finance                                                                      

 - General Departments of the Ministry of Finance in southern provinces                           

- To be filed: Office (2 copies), CST (3 copies)

 

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