Decision No. 224/2003/QD-BTC amends preferential import tariff rates for certain petroleum products and derivatives, effective from December 26, 2003. The new tariff rates are detailed in the decision.
要点
- Import of leaded and unleaded premium and regular motor gasoline: Tariff rate 5%
- Import of aviation gasoline: Tariff rate 15%
- Import of waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs): Tariff rate 20%
- Import of other types of waste oils: Tariff rate 20%
- Import of medium distillate fuel oil for aviation with flash point of 23°C or higher: Tariff rate 20%
🌐 本文件的社会影响
- Petroleum product manufacturing enterprises will bear increased import costs due to the new tariff rates.
- Consumers may have to pay higher prices for some petroleum products if the tariff rates increase.
- Refineries and petroleum trading companies need to adjust their production and import plans according to the new regulations.
❓ 常见问题
What is the tariff rate for premium leaded motor gasoline?
The tariff rate for premium leaded motor gasoline is 5%.
What is the tariff rate for waste oils containing polychlorinated biphenyls (PCBs)?
Waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs) have a tariff rate of 20%.
Which items are subject to a 15% tariff rate?
Aviation gasoline is subject to a 15% tariff rate.
When does this decision take effect?
This decision takes effect and is applicable from December 26, 2003.
When will previous regulations conflicting with this decision be abolished?
Previous regulations conflicting with this decision shall be abolished immediately upon the entry into force of this decision.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 224/2003/QĐ-BTC |
Hanoi, December 25, 2003 |
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the import tariff rate for certain items under subheading 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 stipulated in the Import Tax Tariff accompanying the List of Goods Subject to Tax issued pursuant to 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;
On the basis of 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;
On the directive of the Prime Minister as stated in Circular No. 6305/VPCP-KTTH dated December 19, 2003 regarding the implementation of Decision No. 187 on the management of gasoline and oil trade;
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 tax rates for certain goods under Group 2710 as stipulated in Decision No. 198/2003/QĐ-BTC dated December 5, 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 |
|
2710 |
|
|
Oil of petroleum origin and oils obtained from bituminous minerals, excluding crude oil; undifferentiated preparations containing 70% or more by weight of oil of petroleum origin or oils obtained from bituminous minerals, these oils being the basic components of such preparations; waste oils- Oil of petroleum origin and oils obtained from bituminous minerals (excluding crude form) and undifferentiated preparations containing 70% or more by weight of oil of petroleum origin or oils obtained from bituminous minerals, these oils being the basic components of such preparations, excluding waste oils: |
|
|
|
|
|
--- Light oils and preparations thereof: |
|
|
2710 |
11 |
|
---- Light oils and preparations thereof: |
|
|
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 |
|
|
|
|
|
- - - 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 |
- - - 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 shall take effect and apply to import declarations submitted to customs authorities from December 26, 2003. Any previous provisions contrary to this Decision are hereby abolished./.
|
CERTIFIED BY THE MINISTER OF FINANCE Vice Minister (Nguyen Sinh Nhat Tan)
Truong Chi Trung |
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