This Decision amends the preferential import duty rates applicable to certain goods under heading 2710 in the Preferential Import Tariff List. Specific duty rates are adjusted for various types of crude oil and petroleum products, including gasoline, aviation fuel, lubricating oils, etc.
Đối tượng áp dụng
Importers of goods under heading 2710
Các điểm cốt lõi
- Importing various types of gasoline (premium leaded, premium unleaded, regular leaded, regular unleaded, other motor spirit) at a rate of 10%
- Importing aviation spirit and tetrapropylene at a rate of 10%
- Importing white spirit and other solvent spirits at a rate of 10%
- Importing lamp kerosene, vaporising oil, and diesel fuel not containing polychlorinated biphenyls (PCBs) or polybrominated biphenyls (PBBs) is exempt from tax
- Importing waste oil containing PCBs, PCTs, or PBBs at a rate of 20%
🌐 Tác động xã hội từ văn bản này
- Reducing the financial burden on enterprises importing various types of gasoline and aviation fuel with a rate of 10%
- Exempting certain items such as lamp kerosene, vaporising oil, and diesel fuel not containing PCBs/PBBs helps reduce import costs
- Increasing the financial burden on enterprises importing waste oil containing PCBs/PCTs/PBBs with a rate of 20%
- May promote the use of environmentally friendly fuels
❓ Câu hỏi thường gặp
What is the rate of duty for premium leaded gasoline?
10%
Is there a tax on importing lamp kerosene?
No, exempt from tax
What is the rate of duty for waste oil containing PCBs/PCTs/PBBs?
20%
Toàn văn
|
THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM No: 86/2005/QD-BTC |
|
Hanoi, |
dated 30 November 2005 DECISION |
ON AMENDMENT OF THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO A NUMBER OF GOODS UNDER HEADING 2710 IN THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
Pursuant to Decree 86/2002/ND-CP of the Government dated 5 November 2002 regulating the functions, tasks, powers and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the import tariffs based on the List of groups of goods subject to Import Duties issued with Resolution No. 63/NQ-UBTVQH10 of the Standing Committee of the 10th National Assembly dated 10 October 1998 as amended by Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th National Assembly dated 19 June 2003;
Pursuant to Article 1 of Decree 94/1998/ND-CP of the Government dated 17 November 1998 providing detailed provisions for the implementation of the Law on Amendment of and Addition to a Number of Articles of the Law on Import and Export Duties No. 04/1998/QH10 dated 20 May 1998;
At the request of the Director of the Tax Policy Department;
DECIDES:
Article 1.
To amend the preferential rates of import duty applicable to a number of goods under Heading 2710 stipulated in Decision No. 78/2008/QD-BTC dated 7 November 2005 of the Minister of Finance as follows: Heading
|
Description |
Tax Rate (%) |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils |
||
|
2710 |
|
|
Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils: |
|
|
|
|
|
- Light oils and preparations: |
|
|
2710 |
11 |
|
- - Motor spirit, premium leaded |
|
|
2710 |
11 |
11 |
- - Motor spirit, premium unleaded |
10 |
|
2710 |
11 |
12 |
- - Motor spirit, regular leaded |
10 |
|
2710 |
11 |
13 |
- - Motor spirit, regular unleaded |
10 |
|
2710 |
11 |
14 |
- - Other motor spirit, leaded |
10 |
|
2710 |
11 |
15 |
- - Other motor spirit, unleaded |
10 |
|
2710 |
11 |
16 |
- - Aviation spirit |
10 |
|
2710 |
11 |
17 |
- - White spirit |
10 |
|
2710 |
11 |
18 |
- - - Tetrapropylene |
10 |
|
2710 |
11 |
21 |
- - Low aromatic solvents containing by weight less than 1% aromatic content |
10 |
|
2710 |
11 |
22 |
- - Other solvent spirits |
10 |
|
2710 |
11 |
23 |
- - Naphtha, reformate or preparations for preparing spirits |
10 |
|
2710 |
11 |
24 |
- - Other light oil |
10 |
|
2710 |
11 |
25 |
- - Other |
10 |
|
2710 |
11 |
29 |
- Other: |
10 |
|
2710 |
19 |
|
- - Medium oils and preparations: |
|
|
|
|
|
- - - Lamp kerosene |
|
|
2710 |
19 |
11 |
- - - Other kerosene, including vaporising oil |
0 |
|
2710 |
19 |
12 |
- - - Aviation turbine fuel (jet fuel) having a flash point of not less than 23oC |
0 |
|
2710 |
19 |
13 |
- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC |
10 |
|
2710 |
19 |
14 |
- - - Normal paraffin |
10 |
|
2710 |
19 |
15 |
- - - Other medium oils and preparations |
5 |
|
2710 |
19 |
19 |
- - - Other: |
5 |
|
|
|
|
- - - - Topped crudes |
|
|
2710 |
19 |
21 |
- - - - Carbon black feedstock oil |
5 |
|
2710 |
19 |
22 |
- - - - Lubricating oil basestock |
5 |
|
2710 |
19 |
23 |
- - - - Lubricating oils for aircraft engines |
5 |
|
2710 |
19 |
24 |
- - - - Other lubricating oil |
5 |
|
2710 |
19 |
25 |
- - - - Lubricating greases |
10 |
|
2710 |
19 |
26 |
- - - - Hydraulic brake fluid |
5 |
|
2710 |
19 |
27 |
- - - - Oil for transformer or circuit breakers |
3 |
|
2710 |
19 |
28 |
- - - - High speed diesel fuel |
5 |
|
2710 |
19 |
31 |
- - - - Other diesel fuel |
0 |
|
2710 |
19 |
32 |
- - - - Other fuel oils |
0 |
|
2710 |
19 |
33 |
- - - - Other |
0 |
|
2710 |
19 |
39 |
- Waste oils: |
5 |
|
|
|
|
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
|
|
2710 |
91 |
00 |
- - Other |
20 |
|
2710 |
99 |
00 |
Article 2. |
20 |
This Decision shall take effect 15 days from the date of its publication in the Official Gazette and shall apply to declarations of imported goods registered with the Customs Offices as of 2 December 2005./. FOR THE MINISTER OF FINANCE
|
|
DEPUTY MINISTER |
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