Decision No. 37/2002/QD-BTC amends preferential import tariff rates for certain petroleum products and oils derived from bituminous minerals, effective from March 29, 2002.
핵심 사항
- Group 2709: Crude oil (15%), condensate (15%), other types (15%)
- Group 2710: Motor gasoline with lead and without lead (35%), aviation gasoline (15%), white gasoline (10%), solvent gasoline (10%), naptha, reformate (35%), light oils other (35%), other types (35%)
- Group 2710: Common fuel oil and others (25%), aviation fuel (25%), straight-chain paraffin (10%), medium oils and their products (10%), base oils for lubricant blending (10%), aircraft lubricating oil (5%), other lubricating oils (20%), greases (10%), hydraulic fluid (3%), transformer oil and oil for circuit breaker parts (10%), diesel fuel (30%), other fuel oils (0%)
- Group 2710: Other types (10%)
- The new tax rate applies from March 29, 2002.
🌐 이 문서의 사회적 영향
- Petroleum product manufacturing enterprises will bear increased import costs due to the increase in tax rates.
- Consumers may have to pay higher prices for petroleum products.
- Refineries and fuel trading businesses need to adjust their production and import plans.
❓ 자주 묻는 질문
What is the new tax rate for crude oil?
The new tax rate for crude oil (petroleum) is 15%.
What is the tax rate for motor gasoline with lead and without lead?
Both motor gasoline with lead and without lead have a tax rate of 35%.
What is the tax rate for aviation gasoline?
The tax rate for aviation gasoline is 15%.
What is the tax rate for fuel oil group?
Common fuel oil and others both have a tax rate of 25%.
Which type in Group 2710 is exempt from import tax?
Other fuel oils in Group 2710 are exempt from import tax, with a tax rate of 0%.
전문
Pursuant to …;
REGARDING THE AMENDMENT OF THE IMPORT TAX RATES FOR CERTAIN GOODSbelonging 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 the tasks, powers, and responsibilities for state management 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;
Pursuant to 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;
WHEREAS 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 Law on Export Tax, Import Tax No. 04/1998/QH10 dated May 20, 1998;
AT THE REQUEST OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1. AMENDS THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN ITEMS IN HEADINGS 2709 AND 2710 AS SET OUT IN Decision No. 33/2002/QD-BTC dated March 14, 2002 OF THE MINISTER OF FINANCE TO THE FOLLOWING NEW RATES OF PREFERENTIAL IMPORT DUTY:
|
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 |
15 |
|
2709 |
00 |
30 |
- Other |
15 |
|
2710 |
|
|
Crude petroleum and other oils obtained from bituminous minerals, not crude; preparations not specified or included elsewhere containing crude petroleum or other oils obtained from bituminous minerals in a proportion of 70 percent or more by weight, these oils being the basic components of such preparations |
|
|
|
|
|
- Crude petroleum and other oils obtained from bituminous minerals, not crude; preparations not specified or included elsewhere containing crude petroleum or other oils obtained from bituminous minerals in a proportion of 70 percent or more by weight, these oils being the basic components of such preparations: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
35 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
35 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
35 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
35 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
35 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
35 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
15 |
|
2710 |
11 |
21 |
- WHITE GASOLINE |
10 |
|
2710 |
11 |
22 |
- LOW AROMATIC GASOLINE SOLVENTS, CONTAINING LESS THAN 1% AROMATICS |
10 |
|
2710 |
11 |
23 |
- OTHER GASOLINE SOLVENTS |
10 |
|
2710 |
11 |
24 |
- Naptha, Reformate and other preparations for blending gasoline |
35 |
|
2710 |
11 |
25 |
- - - Other light oils |
35 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
35 |
|
2710 |
19 |
|
- Paddy: |
|
|
|
|
|
- MID-DISTILLATES AND OTHER PREPARATIONS: |
|
|
2710 |
19 |
11 |
- COMMON FUEL OIL |
25 |
|
2710 |
19 |
12 |
- - - - Other fuel oil including gas oil |
25 |
|
2710 |
19 |
13 |
- JET FUELS WITH FLASH POINT 23°C OR HIGHER |
25 |
|
2710 |
19 |
14 |
- JET FUELS WITH FLASH POINT BELOW 23°C |
25 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
10 |
|
2710 |
19 |
19 |
- OTHER MID-DISTILLATES AND PREPARATIONS |
10 |
|
|
|
|
- - Other: |
|
|
2710 |
19 |
21 |
- - - - Base stock for blending lubricating oil |
10 |
|
2710 |
19 |
22 |
- - - - Lubricating oil for aircraft engines |
5 |
|
2710 |
19 |
23 |
- - - - Other lubricating oils |
20 |
|
2710 |
19 |
24 |
- - - - Greases |
10 |
|
2710 |
19 |
25 |
- HYDRAULIC FLUIDS |
3 |
|
2710 |
19 |
26 |
- - - Other fuel oils |
10 |
|
2710 |
19 |
27 |
- HIGH-SPEED DIESEL FUELS |
30 |
|
2710 |
19 |
28 |
- OTHER DIESEL FUELS |
30 |
|
2710 |
19 |
29 |
- OTHER FUELS |
0 |
|
2710 |
19 |
30 |
- - - - Other |
10 |
|
2710 |
90 |
00 |
- Other |
10 |
Article 2. This Decision shall take effect and apply to import declarations submitted to customs authorities from March 29, 2002. Any previous provisions contrary to this Decision are hereby abolished.
|
(Signed) PHAM VAN TRONG |
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