Decision No. 23/2006/QD-BTC stipulates preferential import tariff rates for items belonging to Group 2710 in the Preferential Import Tariff Schedule, including various types of oil and petroleum products. The tariff rates are adjusted for each specific product.
Đối tượng áp dụng
Customs declaration officers, businesses trading in items belonging to Group 2710
Các điểm cốt lõi
- Enterprises importing leaded and unleaded motor gasoline (high-grade and regular) are exempt from import tax (Article 1).
- White solvents, naphtha, reformate, and other additives for blending gasoline are also exempt from import tax (Article 1).
- Jet engine fuel with a flash point of 23 degrees Celsius or higher is subject to a 5% import tariff rate (Article 1).
- Base oils for blending lubricating oils and greases are subject to a 5% import tariff rate (Article 1).
- High-speed diesel fuel is exempt from import tax (Article 1).
🌐 Tác động xã hội từ văn bản này
- Reducing import costs for gasoline, oil products, solvents, and fuels helps businesses save on expenses.
- Higher tariff rates apply to certain waste oils containing polychlorinated biphenyls (PCBs) or polychlorinated terphenyls (PCTs) to limit the importation of environmentally harmful products.
- Exempting many gasoline and oil products from import tax reduces product costs, benefiting consumers.
❓ Câu hỏi thường gặp
Is leaded and unleaded motor gasoline (high-grade and regular) subject to import tax?
No, leaded and unleaded motor gasoline (high-grade and regular) is exempt from import tax.
What is the import tariff rate for white solvent?
White solvent is exempt from import tax.
What is the import tariff rate for jet engine fuel with a flash point of 23 degrees Celsius or higher?
This fuel is subject to a 5% import tariff rate.
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 23/2006/QĐ-BTC |
Hanoi, April 5, 2006 |
Pursuant to …;
REGARDING THE ISSUANCE OF THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUP 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of the export tax schedule according to the list of taxable goods groups and tax rates for each group, and the preferential import tax schedule according to the list of taxable goods groups and preferential tax rates for each group;
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;
Pursuant to 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 Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
At the proposal of the Director of the Policy Department and the Director of the Price Management Department,
DECISION:
Article 1.
Issuing the preferential import duty rates for certain items in Group 2710 in the Preferential Import Tax Schedule according to the attached List.
Article 2.
This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from April 7, 2006.
Repealing Decision No. 06/2006/QĐ-BTC dated January 24, 2006 of the Minister of Finance on amending the preferential import duty rates for certain items in Group 2710.
|
|
DEPUTY MINISTER |
LIST
AMENDING THE PREFERENTIAL IMPORT DUTY RATES FOR ITEMS IN GROUP 2710.
(Issued together with Decision No. 23/2006/QĐ-BTC dated April 5, 2006 of the Minister of Finance)
|
Item Code |
Description of Goods |
Tax Rate (%) |
||
|
2710 |
|
|
Crude oil and other oils obtained from bituminous minerals, except crude oil; undetailed preparations or preparations not elsewhere specified containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, which are basic components of such preparations; waste oils |
|
|
|
|
|
- Crude oil and other oils obtained from bituminous minerals (except crude oil) and undetailed preparations or preparations not elsewhere specified containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, which are basic components of such preparations, except waste oils: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded motor gasoline |
0 |
|
2710 |
11 |
12 |
- - - High-grade unleaded motor gasoline |
0 |
|
2710 |
11 |
13 |
- - - Ordinary grade leaded motor gasoline |
0 |
|
2710 |
11 |
14 |
- - - Ordinary grade unleaded motor gasoline |
0 |
|
2710 |
11 |
15 |
- - - Other leaded motor gasoline |
0 |
|
2710 |
11 |
16 |
- - - Other unleaded motor gasoline |
0 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
0 |
|
2710 |
11 |
18 |
- - - Tetrapropylene |
0 |
|
2710 |
11 |
21 |
- - - White spirit |
0 |
|
2710 |
11 |
22 |
- - - Solvents containing less than 1% aromatic content |
0 |
|
2710 |
11 |
23 |
- - - Other solvents |
0 |
|
2710 |
11 |
24 |
- - - Naptha, reformate and other preparations for blending gasoline |
0 |
|
2710 |
11 |
25 |
- - - Other light oils |
0 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
0 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- - - Medium oils (with medium boiling range) and preparations thereof: |
|
|
2710 |
19 |
11 |
- - - - Kerosene for lighting |
0 |
|
2710 |
19 |
12 |
- - - - Other kerosene, including gas oil |
0 |
|
2710 |
19 |
13 |
- - - - Jet fuel for turbojet engines (jet fuel) with a flash point of 23°C or higher |
0 |
|
2710 |
19 |
14 |
- - - - Jet fuel for turbojet engines (jet fuel) with a flash point below 23°C |
0 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffins |
5 |
|
2710 |
19 |
19 |
- - - - Other medium oils and preparations thereof |
5 |
|
|
|
|
- - Other: |
|
|
2710 |
19 |
21 |
- - - - Light oil fractions separated from crude oil |
5 |
|
2710 |
19 |
22 |
- - - - Feedstock for producing coke |
5 |
|
2710 |
19 |
23 |
- - - - Base stock for blending lubricating oils |
5 |
|
2710 |
19 |
24 |
- - - - Lubricating oils for aircraft engines |
5 |
|
2710 |
19 |
25 |
- - - - Other lubricating oils |
10 |
|
2710 |
19 |
26 |
- - - - Greases |
5 |
|
2710 |
19 |
27 |
- - - - Hydraulic fluid (brake fluid) |
3 |
|
2710 |
19 |
28 |
- - - - Transformer oil or oil for interrupter parts |
5 |
|
2710 |
19 |
31 |
- - - - High-speed diesel fuel |
0 |
|
2710 |
19 |
32 |
- - - - Other diesel fuel |
0 |
|
2710 |
19 |
33 |
- - - - Other fuels for burning |
0 |
|
2710 |
19 |
39 |
- - - - Other |
5 |
|
|
|
|
- Waste oils: |
|
|
2710 |
91 |
00 |
- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
- Other |
20 |
|
|
|
|
|
|
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