Decision No. 70/2006/QD-BTC of the Ministry of Finance stipulates preferential import tariff rates for certain items under Group 2710 in the Preferential Import Tariff Schedule, to be applied from December 12, 2006.
适用范围
Enterprises importing petroleum products and derivatives under Group 2710.
要点
- Enterprises are allowed to import petroleum products derived from crude oil and bituminous minerals, excluding waste oils, with preferential tariff rates: 10% (for some types) or 0% (for high-speed diesel fuel).
- Waste oils have a tariff rate of 20%. Other items under Group 2710 also have specific tariff rates.
- This Decision takes effect from the date of publication in the Official Gazette and applies to customs declarations from December 12, 2006.
- Repeal Decision No. 54/2006/QD-BTC of the Minister of Finance on preferential import tariff rates for certain items under Group 2710.
- Enterprises must comply with the specific tariff rates for each type of item listed in the accompanying Decision.
🌐 本文件的社会影响
- Positive impact: Reducing import costs for certain petroleum products, helping enterprises save costs.
- Negative impact: Increasing costs for waste oils, putting pressure on product prices.
- Enterprises may take advantage of preferential tariff rates to optimize their import plans.
❓ 常见问题
What is the tariff rate for premium unleaded gasoline?
The tariff rate for premium unleaded gasoline is 10%.
What is the tariff rate for waste oils?
The tariff rate for waste oils is 20%. Other items under Group 2710 also have specific tariff rates.
When does this Decision take effect?
This Decision takes effect from the date of publication in the Official Gazette and applies to customs declarations from December 12, 2006.
What is the tariff rate for medium distillate?
The tariff rate for medium distillate (with average boiling range) and its derivatives is 0%, while other medium distillates and their derivatives have a tariff rate of 15%.
Which items under Group 2710 are subject to preferential tariff rates?
Items such as premium unleaded gasoline, medium distillate (with average boiling range) and its derivatives have preferential tariff rates of 10%, while other items under Group 2710 have tariff rates ranging from 5% to 20%.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM
|
Number: 70/2006/QĐ-BTC |
Hanoi, December 11, 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;
At the proposal of the Director of the Tax Policy Department,
DECISION:
Article 1.
Issuing the preferential import duty rates for certain items in Group 2710 in the Preferential Import Tax Schedule attached hereto.
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 December 12, 2006.
Repealing Decision No. 54/2006/QĐ-BTC dated October 6, 2006 of the Minister of Finance on amending the preferential import duty rates for certain items in Group 2710.
|
Place of Receipt: |
DEPUTY MINISTER
|
LIST
AMENDING THE PREFERENTIAL IMPORT DUTY RATES FOR ITEMS IN GROUP 2710
(Issued together with Decision No. 70/2006/QĐ-BTC dated December 11, 2006 of the Minister of Finance)
|
Item Code |
Description of Goods |
Tax Rate (%) |
|||
|
2710 |
|
|
|
Crude oil and other oils obtained from bituminous minerals, except crude oil; undetailed or unspecified preparations containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, which are the main components of such preparations; waste oils |
|
|
|
|
|
|
- Crude oil and other oils obtained from bituminous minerals (except crude oil) and undetailed or unspecified preparations containing 70% or more by weight of crude oil or other oils obtained from bituminous minerals, which are the main components of such preparations, except waste oils: |
|
|
2710 |
11 |
|
|
- - Light oils and preparations: |
|
|
2710 |
11 |
11 |
00 |
- - - Leaded premium motor gasoline |
10 |
|
2710 |
11 |
12 |
00 |
- - - Unleaded premium motor gasoline |
10 |
|
2710 |
11 |
13 |
00 |
- - - Leaded standard motor gasoline |
10 |
|
2710 |
11 |
14 |
00 |
- - - Unleaded standard motor gasoline |
10 |
|
2710 |
11 |
15 |
00 |
- - - Other leaded motor gasoline |
10 |
|
2710 |
11 |
16 |
00 |
- - - Other unleaded motor gasoline |
10 |
|
2710 |
11 |
17 |
00 |
- - - Aviation gasoline |
15 |
|
2710 |
11 |
18 |
00 |
- - - Tetrapropylene |
10 |
|
2710 |
11 |
21 |
00 |
- - - White spirit |
10 |
|
2710 |
11 |
22 |
00 |
- - - Low aromatic solvent with less than 1% aromatic content |
10 |
|
2710 |
11 |
23 |
00 |
- - - Other solvents |
10 |
|
2710 |
11 |
24 |
00 |
- - - Naphtha, reformate and other preparations for blending gasoline |
10 |
|
2710 |
11 |
25 |
00 |
- - - Other light oils |
10 |
|
2710 |
11 |
29 |
00 |
- - Of chickens of the species Gallus domesticus |
10 |
|
2710 |
19 |
|
|
- - - Other |
|
|
|
|
|
|
- - - Medium oils (with medium boiling range) and preparations: |
|
|
2710 |
19 |
11 |
00 |
- - - - Kerosene |
0 |
|
2710 |
19 |
12 |
00 |
- - - - Other oils for lighting, including vaporizing oils |
0 |
|
2710 |
19 |
13 |
00 |
- - - - Jet engine fuel (jet fuel) with a flash point of 23°C or higher |
15 |
|
2710 |
19 |
14 |
00 |
- - - - Jet engine fuel (jet fuel) with a flash point below 23°C |
15 |
|
2710 |
19 |
15 |
00 |
- - - - Straight-run paraffin |
15 |
|
2710 |
19 |
19 |
00 |
- - - - Other medium oils and preparations |
15 |
|
|
|
|
|
- - Other: |
|
|
2710 |
19 |
21 |
00 |
- - - - Light oil fraction separated from crude oil |
5 |
|
2710 |
19 |
22 |
00 |
- - - - Raw material oil for producing coke |
5 |
|
2710 |
19 |
23 |
00 |
- - - - Base oil for blending lubricating oil |
5 |
|
2710 |
19 |
24 |
00 |
- - - - Lubricating oil for aircraft engines |
5 |
|
2710 |
19 |
25 |
00 |
- - - - Other lubricating oils |
10 |
|
2710 |
19 |
26 |
00 |
- - - - Greases |
5 |
|
2710 |
19 |
27 |
00 |
- - - - Hydraulic brake fluid |
3 |
|
2710 |
19 |
28 |
00 |
- - - - Transformer oil or oil for circuit breakers |
5 |
|
2710 |
19 |
31 |
00 |
- - - - High-speed diesel fuel |
0 |
|
2710 |
19 |
32 |
00 |
- - - - Other diesel fuel |
0 |
|
2710 |
19 |
33 |
00 |
- - - - Other burning fuels |
5 |
|
2710 |
19 |
39 |
00 |
- - - - Other |
5 |
|
|
|
|
|
- Waste oils: |
|
|
2710 |
91 |
00 |
00 |
- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
00 |
- - Other types |
20 |
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：