Decision No. 33/2002/QD-BTC On Amending the Import Tariff Rates for Certain Commodities Under Groups 2709 and 2710 in the Preferential Import Tariff Schedule

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.

문서 번호33/2002/QĐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Phạm Văn Trọng — Thứ trưởng
업데이트01. 07. 2026
산업Finance
분야Uncategorized
발행일14. 03. 2002
발효일15. 03. 2002
효력 만료일01. 09. 2003
상태Expired
✦ 스마트 요약

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.

핵심 사항

  • 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%

🌐 이 문서의 사회적 영향

  • 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.

❓ 자주 묻는 질문

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%.

전문

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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관계도

33/2002/QĐ-BTC
Decision No. 33/2002/QD-BTC On Amending the Import Tariff Rates for Certain Commodities Under Groups 2709 and 2710 in the Preferential Import Tariff Schedule
Expired

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