Decision No. 59/2002/QD-BTC amends preferential import tariff rates for certain petroleum products and derivatives under Groups 2709 and 2710, to be applied from May 17, 2002.
Các điểm cốt lõi
- Group 2709: Crude Oil (15%), Condensate (0%), Other (15%)
- Group 2710: Leaded and unleaded motor gasoline (20%), Aviation gasoline (15%), White gasoline (10%), Common fuel oil (10%), Jet fuel (25%), Straight-run paraffin (10%), Other medium distillates (10%)
- Brake fluid oil (3%), Transformer oil and oil for circuit breakers (10%), Diesel fuel (15%), Other fuels (0%)
- This Decision takes effect from May 17, 2002, and revokes previous regulations that conflict with this Decision.
- The tariff rates are adjusted for specific commodity types.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces import costs for certain petroleum products and derivatives, helping businesses save on expenses.
- Negative impact: May increase production costs for businesses using imported raw materials in the fuel industry.
❓ Câu hỏi thường gặp
What is the preferential import tariff rate for crude oil?
The preferential import tariff rate for crude oil is 15%.
What is the preferential import tariff rate for high-grade leaded motor gasoline?
The preferential import tariff rate for high-grade leaded motor gasoline is 20%.
What is the preferential import tariff rate for common fuel oil?
The preferential import tariff rate for common fuel oil is 10%.
When does this Decision take effect?
This Decision takes effect and is implemented from May 17, 2002.
What is the preferential import tariff rate for other fuels?
The preferential import tariff rate for other fuels is 0%.
Toàn văn
Pursuant to …;
Regarding the amendment of the import tariff rates for certain items under 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 articles of the Law on Export Tax, Import Tax No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director General of the General Department of Taxation.
DECISION:
Article 1: Amend the preferential import tariff rates for certain items under groups 2709 and 2710 as stipulated in Decision No. 41/2002/QĐ/BTC dated April 5, 2002 of the Minister of Finance to new preferential import tariff 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 petroleum and other oils obtained from bituminous minerals, except crude; undifferentiated preparations not elsewhere specified or included with a specific gravity of petroleum or other oils obtained from bituminous minerals |
|
|
|
|
|
Containing 70% or more, these oils are the main components of such preparations |
|
|
|
|
|
- Crude petroleum and other oils obtained from bituminous minerals, except crude; undifferentiated preparations not elsewhere specified or included with a specific gravity of petroleum or other oils obtained from bituminous minerals containing 70% or more, these oils are the main components of such 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 |
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.
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