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.
适用范围
Enterprises importing gasoline, petroleum products, and petroleum derivatives into Vietnam.
要点
- 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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🌐 本文件的社会影响
- Helps stabilize domestic gasoline prices, reduce pressure on the state budget.
- Creates favorable conditions for enterprises importing gasoline and petroleum products.
❓ 常见问题
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?
5%
全文
|
THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIET NAM |
|
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: |
PRIME MINISTER |
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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