This Decision amends the preferential import tariff rates for certain items under Group 2710, applicable to import declarations from December 2, 2005. Petroleum products and their derivatives will have tariff rates ranging from 0% to 20%.
要点
- Crude oil and bitumen-derived oils (except crude) shall be subject to a tariff rate of 10%.
- Waste oils containing polychlorinated biphenyls, polychlorinated terphenyls, or polybrominated biphenyls shall be subject to a tariff rate of 20%.
- Intermediate oils and their derivatives shall be subject to a tariff rate ranging from 0% to 5%.
- Other types of waste oils shall be subject to a tariff rate of 20%.
- The tariff rate for motor gasoline is 10%.
🌐 本文件的社会影响
- Positive impact: Reducing financial burden on enterprises importing petroleum products with a 0% tariff rate.
- Negative impact: Increasing import costs for certain items such as motor gasoline and waste oils, with tariff rates increasing to 20%.
- Enterprises producing fuels and chemicals will be directly affected by the adjustment of tariff rates.
- Consumers may have to pay additional costs for certain items like motor gasoline.
❓ 常见问题
What is the new tariff rate for waste oils?
The new tariff rate for waste oils containing polychlorinated biphenyls, polychlorinated terphenyls, or polybrominated biphenyls is 20%, while other types of waste oils also have a tariff rate of 20%.
Has the tariff rate for motor gasoline changed?
Yes, the tariff rate for motor gasoline is now 10%.
What is the tariff rate for intermediate oils and their derivatives?
The tariff rate for intermediate oils and their derivatives ranges from 0% to 5%, depending on the specific type.
What is the tariff rate for waste oils?
Waste oils containing polychlorinated biphenyls, polychlorinated terphenyls, or polybrominated biphenyls shall be subject to a tariff rate of 20%, while other types of waste oils also have a tariff rate of 20%.
Which items are subject to a 10% tariff rate?
Waste oils not containing polychlorinated biphenyls, polychlorinated terphenyls, or polybrominated biphenyls, leaded premium motor gasoline, unleaded premium motor gasoline, leaded standard motor gasoline, unleaded standard motor gasoline, other leaded motor gasoline, other unleaded motor gasoline, aviation gasoline, tetrapropylene, white spirit, solvent with aromatic content below 1%, other solvents, naptha, reformate, and other light oils for blending gasoline, other types.
全文
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/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
BASED ON 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 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, which has been 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/NĐ-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 specified in Decision No. 78/2005/QĐ-BTC dated November 7, 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, excluding crude oil; undenatured mixtures not elsewhere specified or included containing by weight 70 percent or more of crude petroleum oils or other oils obtained from natural bituminous minerals, these oils being the basic constituents of such mixtures; waste oils |
|
|
|
|
|
- Crude petroleum oils and other oils obtained from natural bituminous minerals (excluding crude form) and undenatured mixtures not elsewhere specified or included, containing by weight 70 percent or more of crude petroleum oils or other oils obtained from natural bituminous minerals being the basic constituents of such mixtures, excluding waste oils: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
10 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
10 |
|
2710 |
11 |
13 |
- - - Gasoline for spark-ignition engines, ordinary grades |
10 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
10 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
10 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
10 |
|
2710 |
11 |
17 |
- - - Aviation gasoline |
10 |
|
2710 |
11 |
18 |
- - - Tetrapropylene |
10 |
|
2710 |
11 |
21 |
- - - White spirit |
10 |
|
2710 |
11 |
22 |
- - - Solvents with aromatic content below 1% |
10 |
|
2710 |
11 |
23 |
- - - Other solvents |
10 |
|
2710 |
11 |
24 |
- - - Naptha, reformate and other preparations for blending gasoline |
10 |
|
2710 |
11 |
25 |
- - - Other light oils |
10 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
10 |
|
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 |
10 |
|
2710 |
19 |
14 |
- - - - Jet engine fuel (jet fuel) with flash point below 23°C |
10 |
|
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 fifteen days from the date of publication in the Official Gazette and shall apply to import declarations for goods registered with customs authorities from December 2, 2005./.
关系图
点击文件即可打开。红色边框＝改变效力的关系。