This Decision amends the preferential import tariff rates for certain petroleum products and derivatives under Group 2710, effective from November 9, 2005. The new tariff rates are detailed in this Decision.
Đối tượng áp dụng
Import enterprises of goods under Group 2710 and customs authorities.
Các điểm cốt lõi
- Enterprises importing oil derived from crude oil and bituminous minerals (excluding crude form) containing 70% or more by weight of crude oil or such oils being the main component of the derivatives, except waste oil → tariff rate 5%
- Enterprises importing premium leaded motor gasoline; premium unleaded motor gasoline; standard leaded motor gasoline; standard unleaded motor gasoline; other leaded motor gasoline; other unleaded motor gasoline; aviation gasoline; tetrapropylene; white spirit solvent; solvent with aromatic content below 1%; other solvents; naphtha, reformate and other blending stocks for gasoline → tariff rate 5%
- Enterprises importing medium distillates (with medium boiling range) and derivatives: kerosene for lighting; other kerosene including gas oil; aircraft turbine engine fuel with flash point of 23°C or higher; aircraft turbine engine fuel with flash point below 23°C; straight-chain paraffins; other medium distillates and derivatives → tariff rate 0%
- Enterprises importing waste oil containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) → tariff rate 20%; other types → tariff rate 20%
- Enterprises importing light fraction stripped crude oil; raw material for coke production; base stock for lubricant blending; aircraft engine lubricating oil; other lubricating oils; greases; hydraulic brake fluid; transformer oil or oil for circuit breaker parts → tariff rate 5%
- Enterprises importing high-speed diesel fuel; other diesel fuel; other burning fuel; other types → tariff rate 0%
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing import costs for certain petroleum products, helping enterprises save on expenses and increase profits.
- Negative impact: Increasing import costs for waste oil (20%), imposing financial burdens on enterprises importing this product.
- Enterprises may need to adjust their import plans based on the new tariffs, affecting their business strategies.
❓ Câu hỏi thường gặp
What is the tariff rate for premium motor gasoline?
The tariff rate for premium motor gasoline is 5%.
Which items have a 0% tariff rate?
Medium distillates (with medium boiling range) and derivatives, high-speed diesel fuel, other diesel fuel, other burning fuel are exempt from tax.
What is the tariff rate for waste oil?
The tariff rate for waste oil containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) is 20%; other types also have a 20% tariff rate.
How will enterprises importing waste oil be affected?
Enterprises importing waste oil will face higher tariffs compared to before, specifically 20%, imposing financial burdens on them.
When does this Decision take effect?
This Decision takes effect 15 days after its publication in the Official Gazette and applies to import declarations registered with customs authorities starting from November 9, 2005.
Toàn văn
Pursuant to …;
Regarding the amendment of the import tariff rate for certain items under subheading 2710 in the Preferential Import Tariff Schedule
______________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/ND-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/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the tariff rate framework prescribed in the Import Tariff Schedule accompanying Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. Amend the preferential import tariff rates for certain items under subheading 2710 as stipulated in Decision No. 14/2005/QD/BTC dated March 17, 2005 of the Minister of Finance to new preferential import tariff rates as follows:
|
Item Code |
Description of Goods |
Tax Rate (%) |
||
|
|
|
|
|
|
|
2710 |
|
|
Crude petroleum oils and other oils obtained from natural bituminous minerals, not crude; undifferentiated preparations containing by weight 70% or more of crude petroleum oils or other oils obtained from natural bituminous minerals, which are basic components of such preparations; waste oils |
|
|
|
|
|
- Crude petroleum oils and other oils obtained from natural bituminous minerals (excluding crude form) and undifferentiated preparations containing by weight 70% or more of crude petroleum oils or other oils obtained from natural bituminous minerals, which are basic components of such preparations, excluding waste oils: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
5 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
5 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
5 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
5 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
5 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
5 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
5 |
|
2710 |
11 |
18 |
- - - Tetrapropylene |
5 |
|
2710 |
11 |
21 |
- - - White spirit |
5 |
|
2710 |
11 |
22 |
- - - Solvents with aromatic content below 1% |
5 |
|
2710 |
11 |
23 |
- - - Other solvents |
5 |
|
2710 |
11 |
24 |
- - - Naptha, reformate and other preparations for blending gasoline |
5 |
|
2710 |
11 |
25 |
- - - Other light oils |
5 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
5 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- - - Medium oils (with medium boiling range) and preparations: |
|
|
2710 |
19 |
11 |
- - - - Kerosene |
0 |
|
2710 |
19 |
12 |
- - - - Other kerosene, including gas oil |
0 |
|
2710 |
19 |
13 |
- - - - Jet engine fuel (jet fuel) with flash point of 23°C or higher |
5 |
|
2710 |
19 |
14 |
- - - - Jet engine fuel (jet fuel) with flash point below 23°C |
5 |
|
2710 |
19 |
15 |
- - - - Straight-chain paraffin |
5 |
|
2710 |
19 |
19 |
- - - - Other medium oils and preparations |
5 |
|
|
|
|
- - Other: |
|
|
2710 |
19 |
21 |
- - - - Light oil fraction removed |
5 |
|
2710 |
19 |
22 |
- - - - Raw material for producing coke |
5 |
|
2710 |
19 |
23 |
- - - - Base stock for blending lubricating oil |
5 |
|
2710 |
19 |
24 |
- - - - Lubricating oil for aircraft engines |
5 |
|
2710 |
19 |
25 |
- - - - Other lubricating oils |
10 |
|
2710 |
19 |
26 |
- - - - Greases |
5 |
|
2710 |
19 |
27 |
- - - - Hydraulic fluid (brake fluid) |
3 |
|
2710 |
19 |
28 |
- - - - Transformer oil or oil for switching devices |
5 |
|
2710 |
19 |
31 |
- - - - High-speed diesel fuel |
0 |
|
2710 |
19 |
32 |
- - - - Other diesel fuel |
0 |
|
2710 |
19 |
33 |
- - - - Other burning fuels |
0 |
|
2710 |
19 |
39 |
- - - - Other |
5 |
|
|
|
|
- Waste oils: |
|
|
2710 |
91 |
00 |
- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
|
2710 |
99 |
00 |
- Other |
20 |
|
|
|
|
|
|
Article 2. This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall apply to import declarations registered with customs authorities from November 9, 2005./.
DEPUTY MINISTER
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