Decision No. 90/2002/QD-BTC amends preferential import tariff rates for certain items belonging to groups 2709 and 2710, effective from July 12, 2002.
Key points
- Group 2709: Crude petroleum and other raw bituminous substances - Tariff rate: 15-30%
- Group 2710: Products of crude petroleum and other raw bituminous substances - Tariff rate: 10-30%
- This decision takes effect from July 12, 2002.
- All previous provisions contrary to this decision are hereby abolished.
- Group 2710: Common kerosene, other kerosene - Tariff rate: 25%
- Group 2710: Leaded motor gasoline, unleaded motor gasoline - Tariff rate: 30%
🌐 Social impact of this document
- Enterprises importing petroleum and products derived from petroleum will bear increased costs due to changes in tariff rates.
- Consumers may have to pay higher prices for certain products such as motor gasoline, especially high-grade types.
- Domestic enterprises using imported raw materials from groups 2709 and 2710 will be affected by input cost increases.
❓ Frequently asked questions
What is the preferential import tariff rate for crude oil?
The preferential import tariff rate for crude oil (petroleum) is 15%.
What is the preferential import tariff rate for high-grade leaded motor gasoline?
High-grade leaded motor gasoline is subject to a tariff rate of 30%.
Which items in group 2710 are subject to a 15% tariff rate?
Group 2710: Aviation gasoline and high-speed diesel fuel - Tariff rate: 15%
When does this decision take effect?
This decision takes effect from July 12, 2002.
When will previous regulations contrary to this decision be abolished?
Previous regulations contrary to this decision were abolished immediately upon the entry into force of this decision on July 12, 2002.
Full text
RESOLUTION
Amendingthe Import Tariff Rates for Certain Commodities
Belongingto Subheadings 2709 and 2710 in the List of Preferential Import Tariffsinternational
THEMINISTER OF FINANCE
Pursuantto Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powersand responsibilities of ministries and ministerial-level agencies in stateadministration;
Pursuantto Decree No. 178/CP dated October 28, 1994 of the Government on the tasks,powers, and organizational structure of the Ministry of Finance;
Pursuantto the tariff rate framework stipulated in the Import Tariff List according tothe List of Taxable Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the NationalAssembly, Tenth Session;
Pursuantto Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of theGovernment detailing the implementation of the Law Amending and SupplementingCertain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10dated May 20, 1998;
Uponthe proposal of the Director General of the General Department of Taxation,
DECISION:
Article 1: Amendthe preferential import tariff rates for certain commodities belonging tosubheadings 2709 and 2710 as stipulated in Decision No. 72/2002/QĐ-BTC dated June5, 2002 of the Minister of Finance to new preferential import tariff rates asfollows:
|
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 |
10 |
|
2709 |
00 |
90 |
- Other |
15 |
|
2710 |
|
|
Crudeoil and other oils obtained from bituminous minerals, except crude form;unspecified preparations not elsewhere specified containing crude oil or otheroils obtained from bituminous minerals |
|
|
Code Number |
Description of Group, Item |
Tariff |
||
|
Group |
Subgroup |
|
Rate (%) |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
witha weight ratio of crude oil or other oils obtained from bituminous minerals of70 percent or more, these oils being basic components of such preparations |
|
|
|
|
|
- Crudeoil and other oils obtained from bituminous minerals, except crude form;unspecified preparations not elsewhere specified containing crude oil or otheroils obtained from bituminous minerals with a weight ratio of 70 percent ormore, these oils being basic components of such preparations: |
|
|
2710 |
11 |
|
- - Light oils and products derived therefrom: |
|
|
2710 |
11 |
11 |
- - - High-grade leaded gasoline |
30 |
|
2710 |
11 |
12 |
- - - High-grade unleaded gasoline |
30 |
|
2710 |
11 |
13 |
- - - Standard leaded gasoline |
30 |
|
2710 |
11 |
14 |
- - - Standard unleaded gasoline |
30 |
|
2710 |
11 |
15 |
- - - Other leaded gasoline |
30 |
|
2710 |
11 |
16 |
- - - Other unleaded gasoline |
30 |
|
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 |
30 |
|
2710 |
11 |
25 |
- - - Other light oils |
30 |
|
2710 |
11 |
29 |
- - Of chickens of the species Gallus domesticus |
30 |
|
2710 |
19 |
|
- - - Other |
|
|
|
|
|
- MID-DISTILLATES AND OTHER PREPARATIONS: |
|
|
2710 |
19 |
11 |
- COMMON FUEL OIL |
25 |
|
2710 |
19 |
12 |
- - - - Other fuel oil including gas oil |
25 |
|
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 2ThisResolution shall take effect and be applied to import declarations submittedto customs authorities from July 12, 2002. Any previous provisions contrary tothis resolution are hereby abolished./.
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