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.
适用范围
The importer, customs authority
要点
- 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%
🌐 本文件的社会影响
- 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
❓ 常见问题
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
全文
|
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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