Decision No. 72/2002/QD-BTC amends preferential import tariff rates for certain petroleum products and oils derived from bituminous minerals, effective as of June 7, 2002.
Các điểm cốt lõi
- Enterprises importing petroleum products and oils derived from bituminous minerals under Group 2709 will be subject to new tariff rates as specified in Article 1, specifically at 5%, 10%, 15%, or 25%.
- Enterprises importing motor gasoline and other medium distillate oils under Group 2710 will also be subject to new tariff rates ranging from 10% to 25%, depending on the product type.
- Previous regulations regarding preferential import tariff rates for these items are abolished as of June 7, 2002.
- As of June 7, 2002, enterprises must comply with the new decision when declaring customs for petroleum products and oils derived from bituminous minerals.
- This decision takes effect as of June 7, 2002.
🌐 Tác động xã hội từ văn bản này
- Enterprises will need to adjust their import plans to align with the new tariff rates, increasing input costs and product prices.
- Consumers may observe higher prices for motor gasoline and other medium distillate oils due to increased tariffs.
- Petroleum companies will have to adhere to the new import tax regulations, impacting their business plans.
❓ Câu hỏi thường gặp
What is the new tariff rate for crude oil?
The new tariff rate for crude oil (petroleum) under Group 2709 is 15%.
What is the tariff rate for high-grade motor gasoline?
The tariff rate for high-grade motor gasoline is 25%.
When does this decision take effect?
This decision takes effect as of June 7, 2002.
What were the previous regulations on tariff rates?
Previous regulations have been abolished according to the new decision and are therefore no longer applicable.
What are the tariff rates for petroleum products and oils derived from bituminous minerals under Group 2710?
Tariff rates for these items range from 5% to 25%, depending on the specific product type.
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 some articles of the Export Tax and Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
Based on 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 subheadings 2709 and 2710 as specified in Decision No. 59/2002/QĐ/BTC dated May 15, 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 |
5 |
|
2709 |
00 |
90 |
- Other |
15 |
|
2710 |
|
|
Crude petroleum and other oils obtained from bituminous minerals, not crude; undenatured preparations not elsewhere specified or included with a specific gravity of petroleum or other oils obtained from bituminous minerals of 70 percent or more, these oils being the basic components of such preparations |
|
|
|
|
|
- Crude petroleum and other oils obtained from bituminous minerals, not crude; undenatured preparations not elsewhere specified or included with a specific gravity of petroleum or other oils obtained from bituminous minerals of 70 percent or more, these oils being the basic components of such preparations: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
25 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
25 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
25 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
25 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
25 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
25 |
|
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 |
25 |
|
2710 |
11 |
25 |
- - - Other light oils |
25 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
25 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- MID-DISTILLATES AND OTHER PREPARATIONS: |
|
|
2710 |
19 |
11 |
- COMMON FUEL OIL |
20 |
|
2710 |
19 |
12 |
- - - - Other fuel oil including gas oil |
20 |
|
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 be applied to import declarations submitted to customs authorities from June 7, 2002. All previous provisions contrary to this Decision are hereby abolished.
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