This circular guides the classification of tariff codes and import duty rates applicable to lubricating oils with a bitumen-containing mineral content ratio of 70% or more, belonging to subheading 2710.19.23 under heading 2710, with an import preferential duty rate of 20%. This document aims to standardize the implementation at customs authorities.
Scope of application
General Department of Customs and Hoang Ha Trading Service-Import Export Co., Ltd
Key points
- Lubricating oils with a bitumen-containing mineral content ratio of 70% or more belong to subheading 2710.19.23 under heading 2710 (Article 1)
- The preferential import duty rate applicable to the aforementioned goods is 20% (Article 1)
- Hoang Ha Trading Service-Import Export Co., Ltd must directly work with local customs authorities to inspect imported goods and pay taxes as prescribed (Article 3)
- The General Department of Customs directs the standardization of tariff code classification and duty rates for the aforementioned lubricating oils (Article 2)
- Hoang Ha Trading Service-Import Export Co., Ltd must comply with regulations on inspection and payment of duties according to the guidance of the General Department of Customs (Article 3)
🌐 Social impact of this document
- To help import-export enterprises better understand tariff code classification and applicable duty rates, thereby complying with legal provisions
- Standardizing implementation at customs authorities helps reduce errors in inspection and tax collection processes
❓ Frequently asked questions
What is the tariff number for lubricating oils with a bitumen-containing mineral content ratio of 70% or more?
The tariff number is 2710.19.23
What is the preferential import duty rate applicable to the aforementioned lubricating oils?
The preferential import duty rate is 20%
Full text
LETTER
OF THE MINISTRY OF FINANCE NO. 7645 TC/TCT ON JULY 12, 2002
REGARDING CLASSIFICATION, CODE NUMBER AND RATE OF IMPORT DUTY
FOR LUBRICATING OILS
Dear: General Department of Customs
Hoang Ha Trading and Service Import-Export Joint Stock Company
In response to the letter No. 07/HH IMEX dated May 27, 2002 from the Hoang Ha Trading and Service Import-Export Joint Stock Company regarding the classification, code number, and rate of import duty for lubricating oils, the Ministry of Finance provides the following comments:
Pursuant to the Tariff Schedule of Preferential Import Duties issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 by the Minister of Finance; amended and supplemented at Decision No. 137/2001/QĐ-BTC dated December 18, 2001 by the Minister of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the Tariff Schedule for Export Duties and Import Duties; Letter No. 577 TC/TCT dated January 18, 2002 on guidance for classifying goods.
Referring to the Explanatory Notes of the Harmonized System of Goods Nomenclature by the World Customs Organization Council; the inspection result No. 0809/N3.2/TĐ dated April 5, 2002 from Center 3 for Standardization, Measurement and Quality Control;
The item: Lubricating oils with a specific gravity of crude oil obtained from mineral substances containing bitumen accounting for 70% or more belong to Chapter 2710, code number 2710.19.23, preferential import duty rate at 20% (Twenty percent)
The Ministry of Finance provides comments for the General Department of Customs to direct and unify implementation. The Hoang Ha Trading and Service Import-Export Joint Stock Company should directly work with local customs authorities to have imported goods inspected, calculate and pay duties in accordance with regulations.
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: