Decision No. 41/2002/QĐ-BTC amends preferential import tariff rates for certain petroleum products and oils derived from bituminous minerals, effective from April 8, 2002.
핵심 사항
- Group 2709: Crude oil (15%), condensate (0%), other types (15%)
- Group 2710: Premium motor gasoline (20%), ordinary motor gasoline (20%), aviation gasoline (15%), white gasoline (10%), ordinary fuel oil (15%), other fuel oils (15%), aviation fuels with flash point of 23°C or higher (25%), other middle distillates and their preparations (10%)
- Group 2710: Hydraulic brake fluid (3%), transformer oil and oil for electrical circuit breakers (10%)
- Group 2710: High-speed diesel fuel (20%), other diesel fuels (20%), other fuel oils (0%)
- Group 2710: Other types (10%)
🌐 이 문서의 사회적 영향
- Petroleum product manufacturing enterprises will need to adjust their import plans according to the new tax rates, which may increase input costs.
- Consumers may see an increase in gasoline and oil prices due to businesses passing on the taxes to retail prices.
- Lubricating oils and special fuels such as aviation fuel will be subject to higher taxes.
❓ 자주 묻는 질문
What is the new tax rate for crude oil?
The new tax rate for crude oil is 15%.
What is the tax rate for premium motor gasoline?
The tax rate for premium motor gasoline is 20%.
What is the tax rate for ordinary fuel oil?
The tax rate for ordinary fuel oil is 15%.
Which type of oil has a tax rate of 0%?
Other fuel oils under Group 2710 have a tax rate of 0%.
From what date does this decision take effect?
This decision takes effect and is applicable from April 8, 2002.
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;
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 Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director General of the State Revenue Administration,
DECISION:
Article 1. Amend the preferential import tax rates for certain goods under subheadings 2709 and 2710 as stipulated in Decision No. 37/2002/QĐ/BTC dated March 27, 2002 of the Minister of Finance to new preferential import tax 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 |
0 |
|
2709 |
00 |
30 |
- Other |
15 |
|
2710 |
|
|
Crude petroleum and other oils obtained from bituminous minerals, not crude; undifferentiated preparations or preparations not elsewhere specified containing crude petroleum or other oils obtained from bituminous minerals at a rate of 70% or more, where such oils are basic components of the preparations |
|
|
|
|
|
- Crude petroleum and other oils obtained from bituminous minerals, not crude; undifferentiated preparations or preparations not elsewhere specified containing crude petroleum or other oils obtained from bituminous minerals at a rate of 70% or more, where such oils are basic components of the preparations: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
20 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
20 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
20 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
20 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
20 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
20 |
|
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 |
20 |
|
2710 |
11 |
25 |
- - - Other light oils |
20 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
20 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- MID-DISTILLATES AND OTHER PREPARATIONS: |
|
|
2710 |
19 |
11 |
- COMMON FUEL OIL |
15 |
|
2710 |
19 |
12 |
- - - - Other fuel oil including gas oil |
15 |
|
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 |
20 |
|
2710 |
19 |
28 |
- OTHER DIESEL FUELS |
20 |
|
2710 |
19 |
29 |
- OTHER FUELS |
0 |
|
2710 |
19 |
30 |
- - - - Other |
10 |
|
2710 |
90 |
00 |
- Other |
10 |
Article 2. This Decision shall take effect and be applied to import declarations submitted to customs authorities from April 8, 2002. All previous provisions contrary to this Decision are hereby abolished./.
DEPUTY MINISTER
관계도
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