Decision No. 64/2003/QD-BTC amends the preferential import tariff rates for certain petroleum products and derivatives under Groups 2709 and 2710, effective from May 6, 2003.
Scope of application
Enterprises importing petroleum and derivatives under Groups 2709 and 2710.
Key points
- Enterprises importing crude oil (petroleum) → preferential tariff rate 15%; condensate → preferential tariff rate 5%; other types → preferential tariff rate 15%.
- Enterprises importing petroleum and other oils obtained from bituminous minerals, except in crude form, containing 70% or more by weight of petroleum or other oils obtained from bituminous minerals → preferential tariff rate 20%; waste oils → preferential tariff rate 15%.
- Enterprises importing leaded and unleaded premium motor gasoline → preferential tariff rate 30%.
- Enterprises importing white spirit solvent → preferential tariff rate 10%; other solvents → preferential tariff rate 10%.
- Enterprises importing medium distillates (with medium boiling range) and derivatives, kerosene for lighting, other kerosene, jet engine fuel with flash point of 23°C or higher, straight-chain paraffins → preferential tariff rate 15%.
🌐 Social impact of this document
- Positive impact: Reduces import costs for enterprises producing motor fuels and related derivatives.
- Negative impact: Enterprises must comply with new regulations, which may encounter difficulties in adjusting their import plans.
❓ Frequently asked questions
What is the preferential import tariff rate for crude oil?
The preferential import tariff rate for crude oil (petroleum) is 15%.
What is the preferential import tariff rate for premium leaded and unleaded motor gasoline?
The preferential import tariff rate for premium leaded and unleaded motor gasoline is 30%.
What is the preferential import tariff rate for waste oils?
The preferential import tariff rate for waste oils containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), or polybrominated biphenyls (PBBs) is 20%; other types are 20%.
When does this decision take effect?
This decision takes effect and applies to import declarations submitted to customs authorities from May 6, 2003.
Are previous regulations conflicting with this decision abolished?
Yes, all previous regulations conflicting with this decision are abolished.
Full text
Pursuant to …;
Regarding the amendment of import tariff rates for certain items under groups 2709 and 2710 in the Preferential Import Tariff Schedule
in the Preferential Import Tariff Schedule
___________________
THE MINISTER OF FINANCE
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;
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 Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
Pursuant to …;
Article 1: Amend the preferential import tariff rates for certain items under groups 2709 and 2710 specified in Decision No. 162/2002/QĐ-BTC dated December 26, 2002 and Decision No. 46/2003/QĐ-BTC dated April 9, 2003 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 2709 2709 2709 2710 |
00 00 00 |
10 20 90 |
Crude petroleum oils and other oils obtained from bituminous minerals, unworked Crude oil (petroleum) - Condensate - Other Petroleum and other oils obtained from bituminous minerals, excluding crude forms; undetailed preparations or preparations not elsewhere specified containing 70% or more by weight of petroleum or other oils obtained from bituminous minerals, these oils being the basic components of the preparations; waste oils |
15 5 15 |
|
|
|
|
Petroleum and other oils obtained from bituminous minerals (excluding crude forms) and undetailed preparations or preparations not elsewhere specified containing 70% or more by weight of petroleum or other oils obtained from bituminous minerals, these oils being the basic components of the preparations, excluding waste oils: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
30 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
30 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
30 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
30 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
30 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
30 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
15 |
|
2710 |
11 |
21 |
- White spirit solvent |
10 |
|
2710 |
11 |
22 |
- - - Solvents with low aromatic content, less than 1% |
10 |
|
2710 |
11 |
23 |
- - - Other solvents |
10 |
|
2710 |
11 |
24 |
- Naptha, Reformate and other preparations for blending gasoline |
30 |
|
2710 |
11 |
25 |
- - - Other light oils |
30 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
30 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- - - Medium oils (with medium boiling range) and preparations: |
|
|
2710 |
19 |
11 |
- - - - Kerosene |
15 |
|
2710 |
19 |
12 |
- - Other fuel oils including gas oil |
15 |
|
2710 |
19 |
13 |
- - Jet fuel for aircraft turbine engines (jet fuel) with a flash point of 23 degrees Celsius or higher°+ Radiographic findings consistent with influenza progression |
20 |
|
2710 |
19 |
14 |
- - Jet fuel for aircraft turbine engines (jet fuel) with a flash point below 23 degrees Celsius 23°C |
20 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
10 |
|
2710 |
19 |
19 |
- - - - Other medium oils 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 fluid (brake fluid) |
3 |
|
2710 |
19 |
26 |
- - - - Transformer oil or oil for switching devices |
10 |
|
2710 |
19 |
27 |
- - High-speed diesel fuel |
10 |
|
2710 |
19 |
28 |
- - Other diesel fuels |
10 |
|
2710 |
19 |
29 |
- - - - Other burning fuels |
5 |
|
2710 |
19 |
30 |
- - - - Other |
10 |
|
|
|
|
- Waste oils: |
|
|
2710 |
91 |
00 |
-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
- Paddy: |
20 |
|
|
|
|
|
|
Article 2: This Decision shall take effect and apply to import declarations submitted to customs authorities from May 6, 2003. Any previous provisions contrary to this Decision are hereby abolished./.
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