This Decision sets forth the preferential import tariff rates for items under heading 2710 in the Preferential Import Tariff Schedule, including various types of oils and oil products. Specific tariff rates are detailed for each item.
Scope of application
The importer of goods under heading 2710
Key points
- The importer of motor gasoline with lead additives, high-grade type (HS Code: 2710.11.11) must pay a tariff rate of 20%.
- The importer of lighting kerosene (HS Code: 2710.19.11) does not have to pay any tariff.
- The importer of aircraft engine lubricating oil (HS Code: 2710.19.24) must pay a tariff rate of 5%.
- The importer of hydraulic brake fluid (HS Code: 2710.19.27) must pay a tariff rate of 3%.
- The importer of waste oils containing polychlorinated biphenyls, polychlorinated terphenyls, or polybrominated biphenyls (HS Code: 2710.91.00) must pay a tariff rate of 20%.
🌐 Social impact of this document
- The importer of goods under heading 2710 will be subject to specific tariff rates as prescribed, thereby affecting business costs.
- Preferential tariff rates help reduce financial burdens on importing enterprises for items with low tariffs or duty-free status.
- End consumers will be indirectly affected through product prices due to changes in import tariffs.
❓ Frequently asked questions
What is the import tariff rate for unleaded premium motor gasoline (HS Code: 2710.11.12)?
The preferential import tariff rate applicable to this item is 20%.
Does other fuel oil, including gas oil (HS Code: 2710.19.12) need to pay a tariff?
No, this item is exempt from import tariffs.
What group does lubricating grease (HS Code: 2710.19.26) belong to and what is its tariff rate?
Lubricating grease belongs to subheading 2710.19.26 and must pay a tariff rate of 5%.
What is the tariff rate for hydraulic brake fluid (brake fluid) (HS Code: 2710.19.27)?
The tariff rate applicable to this item is 3%.
What is the tariff rate for waste oils containing polychlorinated biphenyls, polychlorinated terphenyls, or polybrominated biphenyls (HS Code: 2710.91.00)?
The tariff rate applicable to this item is 20%.
Full text
MINISTRY OF FINANCE
|
SOCIALIST REPUBLIC OF VIETNAM
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Number: 54/2006/QĐ-BTC |
Hanoi, October 6, 2006 |
Pursuant to …;
REGARDING THE ISSUANCE OF THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUP 2710 IN THE PREFERENTIAL IMPORT TAX SCHEDULE
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of the export tax schedule according to the list of taxable goods groups and the tax rate range for each group, and the preferential import tax schedule according to the list of taxable goods groups and the preferential tax rate range for each group;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Based on the proposal of the Director of the Tax Policy Department,
Pursuant to …;:
Article 1.
Issuing the preferential import tax rates for certain items in Group 2710 in the Preferential Import Tax Schedule according to the attached List.
Article 2.
This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from October 9, 2006.
Repealing Decision No. 51/2006/QĐ-BTC dated September 22, 2006 of the Minister of Finance regarding the amendment of the preferential import tax rates for certain items in Group 2710.
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Place of Receipt: |
DEPUTY MINISTER
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LIST
AMENDMENT OF PREFERENTIAL IMPORT TAX RATES FOR ITEMS IN GROUP 2710.
(Issued together with Decision No. 54/2006/QĐ-BTC dated October 6, 2006 of the Minister of Finance)
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Item Code |
Description of Goods |
Tax Rate (%) |
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2710 |
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Petroleum oils obtained from petroleum and other oils obtained from bituminous minerals, excluding crude oil; undenatured preparations not elsewhere specified or included containing 70% or more by weight of petroleum oils or other oils obtained from bituminous minerals, which are the basic components of such preparations; waste oils |
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- Petroleum oils obtained from petroleum and other oils obtained from bituminous minerals (excluding crude oil) and undenatured preparations not elsewhere specified or included, containing 70% or more by weight of petroleum oils or other oils obtained from these bituminous minerals, which are the basic components of such preparations, excluding waste oils: |
|
|
2710 |
11 |
|
|
- - Light oils and preparations thereof: |
|
|
2710 |
11 |
11 |
00 |
- - - High-grade leaded motor gasoline |
20 |
|
2710 |
11 |
12 |
00 |
- - - High-grade unleaded motor gasoline |
20 |
|
2710 |
11 |
13 |
00 |
- - - Ordinary grade leaded motor gasoline |
20 |
|
2710 |
11 |
14 |
00 |
- - - Ordinary grade unleaded motor gasoline |
20 |
|
2710 |
11 |
15 |
00 |
- - - Other leaded motor gasoline |
20 |
|
2710 |
11 |
16 |
00 |
- - - Other unleaded motor gasoline |
20 |
|
2710 |
11 |
17 |
00 |
- - - Aviation gasoline |
15 |
|
2710 |
11 |
18 |
00 |
- - - Tetrapropylene |
20 |
|
2710 |
11 |
21 |
00 |
- - - White spirit |
20 |
|
2710 |
11 |
22 |
00 |
- - - Solvent with low aromatic content, less than 1% |
20 |
|
2710 |
11 |
23 |
00 |
- - - Other solvents |
20 |
|
2710 |
11 |
24 |
00 |
- - - Naphtha, reformate and other preparations for blending gasoline |
20 |
|
2710 |
11 |
25 |
00 |
- - - Other light oils |
20 |
|
2710 |
11 |
29 |
00 |
- - Of chickens of the species Gallus domesticus |
20 |
|
2710 |
19 |
|
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- - - Other |
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- - - Medium oils (with medium boiling range) and preparations thereof: |
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|
2710 |
19 |
11 |
00 |
- - - - Kerosene for lighting |
0 |
|
2710 |
19 |
12 |
00 |
- - - - Other kerosenes, including gas oils |
0 |
|
2710 |
19 |
13 |
00 |
- - - - Jet fuel for turbojet engines (kerosene type) with flash point of 23°C or higher |
15 |
|
2710 |
19 |
14 |
00 |
- - - - Jet fuel for turbojet engines (kerosene type) with flash point below 23°C |
15 |
|
2710 |
19 |
15 |
00 |
- - - - Normal paraffins |
15 |
|
2710 |
19 |
19 |
00 |
- - - - Other medium oils and preparations |
15 |
|
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- - Other: |
|
|
2710 |
19 |
21 |
00 |
- - - - Heavy naphthas |
5 |
|
2710 |
19 |
22 |
00 |
- - - - Crude oil for coking |
5 |
|
2710 |
19 |
23 |
00 |
- - - - Base stocks for lubricating oils |
5 |
|
2710 |
19 |
24 |
00 |
- - - - Lubricating oils for aircraft engines |
5 |
|
2710 |
19 |
25 |
00 |
- - - - Other lubricating oils |
10 |
|
2710 |
19 |
26 |
00 |
- - - - Greases |
5 |
|
2710 |
19 |
27 |
00 |
- - - - Brake fluid |
3 |
|
2710 |
19 |
28 |
00 |
- - - - Transformer oil or other insulating oil |
5 |
|
2710 |
19 |
31 |
00 |
- - - - High-speed diesel fuel |
0 |
|
2710 |
19 |
32 |
00 |
- - - - Other diesel fuel |
0 |
|
2710 |
19 |
33 |
00 |
- - - - Other fuels for burning |
5 |
|
2710 |
19 |
39 |
00 |
- - - - Other |
5 |
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- Waste oils: |
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|
2710 |
91 |
00 |
00 |
- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
00 |
- Paddy: |
20 |
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