Decision No. 33/2002/QD-BTC amends the preferential import tariff rates for certain petroleum products and derivatives under groups 2709 and 2710, effective from March 15, 2002.
Các điểm cốt lõi
- Enterprises importing crude oil (HS code 2709.00.10) → tariff rate 15%
- Enterprises importing condensate (HS code 2709.00.20) → tariff rate 20%
- Enterprises importing other types of oil (HS code 2709.00.30) → tariff rate 15%
- Enterprises importing high-grade leaded motor gasoline (HS code 2710.11.11) → tariff rate 40%
- Enterprises importing unleaded motor gasoline, general grade (HS code 2710.11.13) → tariff rate 40%
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing the import cost burden on enterprises producing petroleum products.
- Negative impact: Increasing tariff rates for some items, raising input costs for enterprises using these materials.
❓ Câu hỏi thường gặp
What is the new tariff rate for crude oil?
The new tariff rate for crude oil (HS code 2709.00.10) is 15%.
What tax must enterprises importing high-grade leaded motor gasoline pay?
Enterprises importing high-grade leaded motor gasoline (HS code 2710.11.11) must pay a tariff rate of 40%.
When does this decision take effect?
This decision takes effect from March 15, 2002.
What is the new tariff rate for petroleum and oils obtained from bituminous minerals, excluding crude oil?
The new tariff rate for petroleum and oils obtained from bituminous minerals, excluding crude oil (HS code 2710.11) is 40%.
What tax must enterprises importing white gasoline pay?
Enterprises importing white gasoline (HS code 2710.11.21) must pay a tariff rate of 10%.
Toàn văn
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of import tariff rates for certain items
belonging to subheadings 2709 and 2710 in the Preferential Import Tariff Schedule
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on tasks, authorities, and responsibilities for State management of Ministries and Ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on tasks, authorities, 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 goods categories issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;
Pursuant to 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 articles of the Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director General of the State Revenue总局局长的提议；
DECISION:
Article 1Amend the preferential import tariff rates for certain items under subheadings 2709 and 2710 as specified in Decision No. 10/2002/QĐ-BTC dated February 1, 2002 of the Minister of Finance to new preferential import tariff rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
2709 |
|
|
Crude petroleum and other oils obtained from bituminous minerals, in crude form |
|
|
2709 |
00 |
10 |
- Crude oil (petroleum) |
15 |
|
2709 |
00 |
20 |
- Condensate |
20 |
|
2709 |
00 |
30 |
- Other |
15 |
|
2710 |
|
|
Crude petroleum and other oils obtained from bituminous minerals, not crude; preparations not elsewhere specified or included, containing petroleum or other oils obtained from bituminous minerals |
|
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
|
Rate (%) |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
witha weight ratio of crude oil or other oils obtained from bituminous minerals of70 percent or more, these oils being basic components of such preparations |
|
|
|
|
|
- Crude petroleum and other oils obtained from bituminous minerals, not crude; preparations not elsewhere specified or included, containing petroleum or other oils obtained from bituminous minerals at 70 percent or more, these oils being basic components of such preparations: |
|
|
2710 |
11 |
|
- Light oils and their preparations: |
|
|
2710 |
11 |
11 |
- High-grade leaded motor gasoline |
40 |
|
2710 |
11 |
12 |
- High-grade unleaded motor gasoline |
40 |
|
2710 |
11 |
13 |
- Regular grade leaded motor gasoline |
40 |
|
2710 |
11 |
14 |
- Regular grade unleaded motor gasoline |
40 |
|
2710 |
11 |
15 |
- Other leaded motor gasoline |
40 |
|
2710 |
11 |
16 |
- Other unleaded motor gasoline |
40 |
|
2710 |
11 |
17 |
- Aviation gasoline |
15 |
|
2710 |
11 |
21 |
- White spirit |
10 |
|
2710 |
11 |
22 |
- Low aromatic solvent gasoline containing less than 1% aromatics |
10 |
|
2710 |
11 |
23 |
- Other solvent gasoline |
10 |
|
2710 |
11 |
24 |
- Naptha, Reformate and other preparations for blending gasoline |
40 |
|
2710 |
11 |
25 |
- Other light oils |
40 |
|
2710 |
11 |
29 |
- Other |
40 |
|
2710 |
19 |
|
- Other |
|
|
|
|
|
- Medium oils and their preparations: |
|
|
2710 |
19 |
11 |
- Ordinary fuel oil |
30 |
|
2710 |
19 |
12 |
- Other fuel oil including gas oil |
30 |
|
2710 |
19 |
13 |
- Aviation fuel with a flash point of 23 degrees Celsius or higher |
25 |
|
2710 |
19 |
14 |
- Aviation fuel with a flash point below 23 degrees Celsius |
25 |
|
2710 |
19 |
15 |
- Straight-run paraffin |
10 |
|
2710 |
19 |
19 |
- Other medium oils and their preparations |
10 |
|
|
|
|
- - Of ducks, geese |
|
|
2710 |
19 |
21 |
- Base oils for blending lubricating oils |
10 |
|
2710 |
19 |
22 |
- Lubricating oil for aircraft engines |
5 |
|
2710 |
19 |
23 |
- Other lubricating oils |
20 |
|
2710 |
19 |
24 |
- Grease |
10 |
|
2710 |
19 |
25 |
- Hydraulic brake fluid |
3 |
|
2710 |
19 |
26 |
- Transformer oil and oil for electrical switchgear |
10 |
|
2710 |
19 |
27 |
- High-speed diesel fuel |
40 |
|
2710 |
19 |
28 |
- Other diesel fuel |
40 |
|
2710 |
19 |
29 |
- Other fuel oils |
5 |
|
2710 |
19 |
30 |
- Other |
10 |
|
2710 |
90 |
00 |
- Other |
10 |
Article 2This Decision shall take effect and apply to import declarations submitted to customs authorities from March 15, 2002. Any previous provisions contrary to this Decision are hereby abolished./.
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