Decree No. 51/2022/ND-CP amends the preferential import tax rate for gasoline items under subheading 27.10 in the Preferential Import Tariff Schedule according to the List of Taxable Goods issued together with Decree No. 57/2020/ND-CP dated May 25, 2020 of the Government, which supplements and revises certain provisions of Decree No. 122/2016/ND-CP dated September 1, 2016 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Rates of Specific Duties, Mixed Duties, and Import Duties outside Quota, and Decree No. 125/2017/ND-CP dated November 16, 2017 supplementing and revising certain provisions of Decree No. 122/2016/ND-CP. 51/2022/NĐ-CP

✦ Smart summary

Decree No. 51/2022/ND-CP stipulates the preferential import tax rates for certain items under subheading 27.10, including various types of gasoline and petroleum products.

Scope of application

Enterprises importing gasoline, petroleum products, and petroleum derivatives into Vietnam.

Key points

The preferential import tax rate for motor gasoline without lead (RON 97 and higher) is 10%.
The preferential import tax rate for aviation gasoline, octane 100 and higher is 7%.
The preferential import tax rate for crude oil that has been separated into lighter fractions, used as raw material for producing coke, is 5%.
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🌐 Social impact of this document

Helps stabilize domestic gasoline prices, reduce pressure on the state budget.
Creates favorable conditions for enterprises importing gasoline and petroleum products.

❓ Frequently asked questions

What is the preferential import tax rate for RON 97 gasoline?

10%

What is the preferential import tax rate for crude oil that has been separated into lighter fractions?

Full text

THE GOVERNMENT -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 51/2022/NĐ-CP	Hanoi, August 8, 2022

DECREE

AMENDING THE RATE OF THE IMPORT DUTY AD VALOREM ON PETROLEUM GASOLINE BELONGING TO SUBHEADING 27.10 IN THE IMPORT DUTY AD VALOREM TARIFF UNDER THE LIST OF GOODS SUBJECT TO TAX ISSUED TOGETHER WITH DECREE NO. 57/2020/NĐ-CP OF THE GOVERNMENT DATED MAY 25, 2020 AMENDING AND COMPLETING SOME ARTICLES OF DECREE NO. 122/2016/NĐ-CP OF THE GOVERNMENT DATED SEPTEMBER 1, 2016 ON THE EXPORT DUTY TARIFF, THE IMPORT DUTY AD VALOREM TARIFF, THE LIST OF GOODS AND THE FIXED DUTY RATES, MIXED DUTY RATES, AND THE IMPORT DUTY OUTSIDE QUOTA AND DECREE NO. 125/2017/NĐ-CP OF THE GOVERNMENT DATED NOVEMBER 16, 2017 AMENDING AND COMPLETING SOME ARTICLES OF DECREE NO. 122/2016/NĐ-CP

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Accession Protocol to the Agreement Establishing the World Trade Organization of the Socialist Republic of Vietnam;

At the proposal of the Minister of Finance;

The Government promulgates this Decree to amend the rate of the import duty ad valorem on petroleum gasoline belonging to subheading 27.10 in the Import Duty Ad Valorem Tariff under the List of Goods Subject to Tax issued together with Decree No. 57/2020/NĐ-CP dated May 25, 2020 of the Government amending and completing some articles of Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on the Export Duty Tariff, the Import Duty Ad Valorem Tariff, the List of Goods and the Fixed Duty Rates, Mixed Duty Rates, and the Import Duty Outside Quota and Decree No. 125/2017/NĐ-CP dated November 16, 2017 amending and completing some articles of Decree No. 122/2016/NĐ-CP.

Article 1. Amending the rate of the import duty ad valorem on petroleum gasoline belonging to subheading 27.10 in the Import Duty Ad Valorem Tariff under the List of Goods Subject to Tax

Amend the rate of the import duty ad valorem on petroleum gasoline belonging to subheading 27.10 specified in Appendix II - Import Duty Ad Valorem Tariff under the List of Goods Subject to Tax stipulated in Clause 1, Article 2 of Decree No. 57/2020/NĐ-CP dated May 25, 2020 of the Government into new rates of the import duty ad valorem specified in the Appendix issued together with this Decree.

Article 2. Effective Date

This Decree takes effect from the date of issuance.

Place of Receipt:
- Central Party Committee Secretariat;
- Prime Minister, Deputy Prime Ministers;
- Ministries, ministerial-level agencies, and agencies under the Government;
- Provincial People's Councils, People's Committees of centrally governed cities;
- Central Party Office and Party Committees;
- General Secretary's Office;
- President's Office;
- Ethnic Council and Committees of the National Assembly;
- National Assembly's Office;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Office;
- National Financial Supervisory Commission;
- Social Policy Bank;
- Vietnam Development Bank;
- Vietnam Fatherland Front Central Committee;
- Central Agencies of Social Organizations;
- VPCP: BTCN, all PCN, Assistant PM, Director General of the Government Portal,
various Departments, Bureaus, subordinate units, Official Gazette;
- File: VT, KTTH (2b).

PRIME MINISTER
DEPUTY PRIME MINISTER
DEPUTY PRIME MINISTER

Lê Minh Khái

ANNEX

LIST OF IMPORT DUTY AD VALOREM RATES FOR CERTAIN GOODS BELONGING TO SUBHEADING 27.10

(Attached to Decree No. 51/2022/NĐ-CP dated August 8, 2022 of the Government)

Item Code	Description of Goods	Tax Rate (%)
27.10	Mineral oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of mineral oils or oils obtained from bituminous minerals, which are the basic components of such preparations; waste oils.
	- Mineral oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of mineral oils or oils obtained from bituminous minerals, which are the basic components of such preparations, excluding those containing biodiesel and excluding waste oils:
2710.12	- - Light oils and products derived therefrom:
	- - - Motor gasoline, leaded:
2710.12.11	- - - - With octane number 97 and higher	20
2710.12.12	- - - - With octane number 90 and higher but lower than 97	20
2710.12.13	- - - - Other octane numbers	20
	- - - Motor gasoline, unleaded:
	- - - - With octane number 97 and higher:
2710.12.21	- - - - - Unblended	10
2710.12.22	- - - - - Blended with ethanol	10
2710.12.23	- - - - - Other	10
	- - - - With octane number 90 and higher but lower than 97:
2710.12.24	- - - - - Unblended	10
2710.12.25	- - - - - Blended with ethanol	10
2710.12.26	- - - - - Other	10
	- - - - Other octane numbers:
2710.12.27	- - - - - Unblended	10
2710.12.28	- - - - - Blended with ethanol	10
2710.12.29	- - - - - Other	10
	- - - Aviation gasoline for spark-ignition engines:
2710.12.31	- - - - With octane number 100 and higher	7
2710.12.39	- - - - Other	7
2710.12.40	- - - Tetrapropylene	20
2710.12.50	- - - White spirit	20
2710.12.60	- - - Solvent having less than 1% by weight of aromatic hydrocarbons	20
2710.12.70	- - - Other light solvents	20
2710.12.80	- - - Naphtha, reformate and other products for blending motor gasoline	20
	- - Other:
2710.12.91	- - - - Alpha olefins	20
2710.12.92	- - - - Other, petroleum spirits, flashpoint below 23°C	20
2710.12.99	- - - - Other	20
2710.19	- - - Other
2710.19.20	- - - Crude oil, naphthas and other light oils, having been subjected to distillation	5
2710.19.30	- - - Raw materials for the production of coke	5
	- - - Lubricating oils and greases:
2710.19.41	- - - - Refined mineral oils for the manufacture of lubricating oils	5
2710.19.42	- - - - Lubricating oils for aircraft engines	5
2710.19.43	- - - - Other lubricating oils	5
2710.19.44	- - - - Greases	5
2710.19.50	- - Hydraulic transmission fluids (brake fluids)	3
2710.19.60	- - - Transformer oil and other insulating oils, and circuit breaker oils	5
	- - - Diesel fuel and other heavy oils:
2710.19.71	- - - - Diesel fuel for automobiles	7
2710.19.72	- - - - Other diesel fuel	7
2710.19.79	- - - - Heavy fuel oils	7
2710.19.81	- - - Jet fuel (kerosene type) having a flash point of 23°C or higher	7
2710.19.82	- - - Jet fuel (kerosene type) having a flash point below 23°C	7
2710.19.83	- - Other kerosenes	7
2710.19.89	- - Other middle oils and products derived therefrom	5
2710.19.90	- - Of chickens of the species Gallus domesticus	5
2710.20.00	- Mineral oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of mineral oils or oils obtained from bituminous minerals, which are the basic components of such preparations, containing biodiesel, excluding waste oils	5
	- Waste oils:
2710.91.00	- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	20
2710.99.00	- Paddy:	20

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↑ Basis & documents that affect this document

Based on 6

71/2006/QH11 Nghị quyết số 71/2006/QH11 Phê chuẩn Nghị định thư gia nhập Hiệp định thành lập Tổ chức thương mại thế giới (WTO) của nước Cộng hoà xã hội chủ nghĩa Việt Nam In effect 76/2015/QH13 Luật Tổ chức Chính phủ số 76/2015/QH13 Expired 47/2019/QH14 Luật sửa đổi, bổ sung một số điều của Luật Tổ chức Chính phủ và Luật Tổ chức chính quyền địa phương số 47/2019/QH14 Expired 38/2019/QH14 Luật Quản lý thuế số 38/2019/QH14 In effect 107/2016/QH13 Luật Thuế xuất khẩu, thuế nhập khẩu số 107/2016/QH13 In effect 54/2014/QH13 LUẬT HẢI QUAN SỐ 54/2014/QH13 In effect

Replaced by 1

26/2023/NĐ-CP Nghị định số 26/2023/NĐ-CP Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi, Danh mục hàng hóa và mức thuế tuyệt đối, thuế hỗn hợp, thuế nhập khẩu ngoài hạn ngạch thuế quan In effect

51/2022/NĐ-CP

Decree No. 51/2022/ND-CP amends the preferential import tax rate for gasoline items under subheading 27.10 in the Preferential Import Tariff Schedule according to the List of Taxable Goods issued together with Decree No. 57/2020/ND-CP dated May 25, 2020 of the Government, which supplements and revises certain provisions of Decree No. 122/2016/ND-CP dated September 1, 2016 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Rates of Specific Duties, Mixed Duties, and Import Duties outside Quota, and Decree No. 125/2017/ND-CP dated November 16, 2017 supplementing and revising certain provisions of Decree No. 122/2016/ND-CP.

Expired

↓ Documents affected by this document

Amends 3

57/2020/NĐ-CP Nghị định số 57/2020/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 122/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ về Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi, Danh mục hàng hóa và mức thuế tuyệt đối, thuế hỗn hợp, thuế nhập khẩu ngoài hạn ngạch thuế quan và Nghị định số 125/2017/NĐ-CP ngày 16 tháng 11 năm 2017 sửa đổi, bổ sung một số điều của Nghị định số 122/2016/NĐ-CP Expired 122/2016/NĐ-CP Nghị định số 122/2016/NĐ-CP Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi, Danh mục hàng hóa và mức thuế tuyệt đối, thuế hỗn hợp, thuế nhập khẩu ngoài hạn ngạch thuế quan Expired 125/2017/NĐ-CP Nghị định số 125/2017/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 122/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ về Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi, Danh mục hàng hóa và mức thuế tuyệt đối, thuế hỗn hợp, thuế nhập khẩu ngoài hạn ngạch thuế quan Expired

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Tiếng Việt Nghị định số 51/2022/NĐ-CP Sửa đổi mức thuế suất thuế nhập khẩu ưu đãi đối với mặt hàng xăng thuộc nhóm 27.10 tại Biểu thuế nhập khẩu ưu đãi theo Danh mục mặt hàng chịu thuế ban hành kèm theo Nghị định số 57/2020/NĐ-CP ngày 25 tháng 5 năm 2020 của Chính phủ sửa đổi, bổ sung một số điều của Nghị định số 122/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ về Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi, Danh mục hàng hóa và mức thuế tuyệt đối, thuế hỗn hợp, thuế nhập khẩu ngoài hạn ngạch thuế quan và Nghị định số 125/2017/NĐ-CP ngày 16 tháng 11 năm 2017 sửa đổi, bổ sung một số điều của Nghị định số 122/2016/NĐ-CP 한국어 시정령 제51호 2022-NĐ-CP는 수입세 감면 세율을 적용받는 제품군 27.10에 속하는 휘발유에 대한 수입세 감면 세율을 수정하며, 이는 2020년 5월 25일 정부가 발행한 제57/2020-NĐ-CP 호에 첨부된 세목별 수입세 감면 세율표에 따른다. 이 세율표는 2016년 9월 1일 정부가 발행한 제122/2016-NĐ-CP 호를 수정하고 보완한 것으로, 수출세 세율표, 수입세 감면 세율표, 세액 절대세율 및 혼합세율 목록, 그리고 한도세율 외 수입세 세율에 관한 내용을 포함한다. 또한 2017년 11월 16일 정부가 발행한 제125/2017-NĐ-CP 호는 제122/2016-NĐ-CP 호의 일부 조항을 수정하고 보완하였다. 中文令第51/2022/NĐ-CP修正了优惠税率表中税则号为27.10的汽油的最惠国进口税率，该税率表根据政府令第57/2020/NĐ-CP（2020年5月25日）发布的税目清单和税率制定，并对政府令第122/2016/NĐ-CP（2016年9月1日）关于出口税则、进口最惠税率表、货物税目及非关税配额进口关税绝对税、混合税的若干条款进行了修订和补充，以及政府令第125/2017/NĐ-CP（2017年11月16日）对政府令第122/2016/NĐ-CP的若干条款进行了修订和补充。