Decision No. 59/2002/QD-BTC amends the preferential import tax rates for certain items under groups 2709 and 2710 in the preferential import tariff schedule. This document specifies the new tax rates for each type of item.
Đối tượng áp dụng
Taxpayer, customs authority
Các điểm cốt lõi
- Crude oil (petroleum) under group 2709 has a tax rate of 15%
- Condensate under group 2709 is exempt from preferential import duties
- Premium and regular motor gasoline, aviation gasoline have tax rates ranging from 15% to 20%
- Regular fuel oil and liquefied petroleum gas have a tax rate of 10%
- Aviation fuel with a flash point below 23 degrees Celsius has a tax rate of 25%
🌐 Tác động xã hội từ văn bản này
- To adjust the structure of imports, limit the importation of certain petroleum products
- Increase state budget revenue from raising tax rates on certain items
- Cause difficulties for importing businesses due to higher tax rates
❓ Câu hỏi thường gặp
What is the new tax rate for crude oil (petroleum)?
The new tax rate for crude oil (petroleum) under group 2709 is 15%
Does Condensate have to pay preferential import duties?
No, Condensate under group 2709 is exempt from preferential import duties
What is the tax rate for premium and regular motor gasoline?
Premium and regular motor gasoline have a tax rate of 20%
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 59/2002/QT-BTC |
Hanoi, May 15, 2002 |
DECISION
DECISION NO. 59/2002/QD-BTC OF MAY 15, 2002 ISSUED BY THE MINISTER OF FINANCE REGARDING AMENDMENTS TO THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUPS 2709 AND 2710 IN THE PREFERENTIAL IMPORT DUTY TARIFF
______________________________________
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;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1: Amend the preferential import duty rates for certain items in Groups 2709 and 2710 as stipulated in Decision No. 41/2002/QD-BTC dated April 5, 2002 of the Minister of Finance to new preferential import duty 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 |
90 |
- Other |
15 |
|
|
|
|
|
|
|
2710 |
|
|
Crude oil and other oils obtained from bituminous minerals, except in crude form; undetailed preparations or those not otherwise specified with a specific gravity of crude oil or other oils obtained from bituminous minerals |
|
|
|
|
|
Containing 70% or more, these oils are the main components of such preparations |
|
|
|
|
|
- Crude oil and other oils obtained from bituminous minerals, except in crude form; undetailed preparations or those not otherwise specified with a specific gravity of crude oil or other oils obtained from bituminous minerals, where such oils constitute 70% or more of the preparation and are basic components thereof: |
|
|
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 |
10 |
|
2710 |
19 |
12 |
- - - - Other fuel oil including gas oil |
10 |
|
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 |
15 |
|
2710 |
19 |
28 |
- OTHER DIESEL FUELS |
15 |
|
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 May 17, 2002. All previous provisions contrary to this Decision are hereby abolished.
VICE MINISTER OF FINANCE
DEPUTY MINISTER
(Signed)
Vu Van Ninh
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