Decision 27/2003/QD-BTC amends the preferential import tariff rates for certain petroleum products and derivatives belonging to group 2710, effective from March 17, 2003. Premium-grade motor gasoline items are exempted from tax, while waste oil has a tariff rate of 20%. This decision revokes previous regulations that conflict with it.
Đối tượng áp dụng
Import enterprises and customs authorities are subject to this decision.
Các điểm cốt lõi
- Import enterprises importing petroleum products and derivatives belonging to group 2710: Premium-grade motor gasoline is exempted from tax (0%), while waste oil has a tariff rate of 20%.
- Middle distillates, turbine engine fuel for aviation, other lubricating oils all have tariff rates ranging from 5% to 20%. Transformer oil or brake fluid has a tariff rate of 10%.
- Specific tariff rates are detailed in the tariff schedule.
- This decision applies to import declarations submitted from March 17, 2003.
- Previous regulations conflicting with this decision are revoked.
🌐 Tác động xã hội từ văn bản này
- Import enterprises importing premium-grade motor gasoline will save on tax costs, creating benefits for enterprises and consumers.
- Waste oil with a tariff rate of 20% increases the burden on import enterprises, affecting product costs.
- Other lubricating oils with high tariff rates (20%) also increase operating costs for enterprises using them.
❓ Câu hỏi thường gặp
Is premium-grade motor gasoline exempt from tax?
Yes, premium-grade motor gasoline belonging to group 2710 has a tariff rate of 0%.
What is the tariff rate for waste oil?
The tariff rate for waste oil is 20%.
When will previous regulations conflicting with this decision be revoked?
This decision applies to import declarations submitted from March 17, 2003.
How many types of petroleum products and derivatives belonging to group 2710 are specified in this decision?
This decision specifies details for 29 types of petroleum products and derivatives belonging to group 2710.
What are the specific tariff rates for each type of petroleum product?
Specific tariff rates are listed in the table, for example: premium-grade motor gasoline has a tariff rate of 0%, and waste oil has a tariff rate of 20%.
Toàn văn
DECISION
Regarding the amendment of import tariff rates 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. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Based on 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, Tenth Session;
Based on 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 PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
Pursuant to …;
Article 1. Amend the preferential import tariff rates for certain items under subheading 2710 as stipulated in Decision No. 20/2003/QD-BTC dated February 17, 2003 of the Minister of Finance to new preferential import tariff rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
3 |
4 |
5 |
|
|
2710 |
Crude petroleum and other oils obtained from bituminous minerals, not crude; preparations not specified or otherwise provided for containing by weight 70% or more of crude petroleum or other oils obtained from bituminous minerals, these oils being the basic components of the preparations; waste oils |
|||
|
- Crude petroleum and other oils obtained from bituminous minerals (not crude) and preparations not specified or otherwise provided for, containing by weight 70% or more of crude petroleum or other oils obtained from bituminous minerals, these oils being the basic components of the preparations, excluding waste oils: |
||||
|
2710 |
1 |
- - Light oils and products derived therefrom: |
||
|
2710 |
1 |
11 |
- - - High-grade leaded gasoline |
0 |
|
2710 |
1 |
12 |
- - - High-grade unleaded gasoline |
0 |
|
2710 |
1 |
13 |
- - - Standard leaded gasoline |
0 |
|
2710 |
1 |
14 |
- - - Standard unleaded gasoline |
0 |
|
2710 |
1 |
15 |
- - - Other leaded gasoline |
0 |
|
2710 |
1 |
16 |
- - - Other unleaded gasoline |
0 |
|
2710 |
1 |
17 |
- - - Aviation gasoline |
15 |
|
2710 |
1 |
21 |
- White spirit solvent |
10 |
|
2710 |
1 |
22 |
- - - Solvents with low aromatic content, less than 1% |
10 |
|
2710 |
1 |
23 |
- - - Other solvents |
10 |
|
2710 |
1 |
24 |
- Naptha, Reformate and other preparations for blending gasoline |
0 |
|
2710 |
1 |
25 |
- - - Other light oils |
0 |
|
2710 |
1 |
29 |
- - Of chickens of the species Gallus domesticus |
0 |
|
2710 |
9 |
|
- - - Other |
|
|
|
|
|
- - - Medium oils (with medium boiling range) and preparations: |
|
|
2710 |
9 |
11 |
- - - - Kerosene |
0 |
|
2710 |
9 |
12 |
- - Other fuel oils including gas oil |
0 |
|
2710 |
9 |
13 |
- - Jet fuel for aircraft turbine engines (jet fuel) with a flash point of 23 degrees Celsius or higher°+ Radiographic findings consistent with influenza progression |
20 |
|
2710 |
9 |
14 |
- - Jet fuel for aircraft turbine engines (jet fuel) with a flash point below 23 degrees Celsius 23°C |
20 |
|
2710 |
9 |
15 |
- - - - Straight-chain paraffin |
10 |
|
2710 |
9 |
19 |
- - - - Other medium oils and preparations |
10 |
|
|
|
|
- - Other: |
|
|
2710 |
9 |
21 |
- - - - Base stock for blending lubricating oil |
10 |
|
2710 |
9 |
22 |
- - - - Lubricating oil for aircraft engines |
5 |
|
2710 |
9 |
23 |
- - - - Other lubricating oils |
20 |
|
2710 |
9 |
24 |
- - - - Greases |
10 |
|
2710 |
9 |
25 |
- - - - Hydraulic fluid (brake fluid) |
3 |
|
2710 |
9 |
26 |
- - - - Transformer oil or oil for switching devices |
10 |
|
2710 |
9 |
27 |
- - High-speed diesel fuel |
0 |
|
2710 |
9 |
28 |
- - Other diesel fuels |
0 |
|
2710 |
9 |
29 |
- - - - Other burning fuels |
0 |
|
2710 |
9 |
30 |
- - - - Other |
10 |
|
|
|
|
- Waste oils: |
|
|
2710 |
1 |
00 |
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
9 |
00 |
- Paddy: |
20 |
Article 2. This Decision shall take effect and apply to import declarations submitted to customs authorities from March 17, 2003. Previous provisions contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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