Decision No. 90/2002/QĐ-BTC of the Ministry of Finance amending the preferential import tariff rates for certain petroleum products and bitumen-containing mineral oils, effective from July 12, 2002.
要点
- Crude oil (petroleum) imports have a tariff rate of 15%
- Condensate imports have a tariff rate of 10%
- High-grade motor gasoline imports have a tariff rate of 30%
- Aviation gasoline imports have a tariff rate of 15%
- Common kerosene imports have a tariff rate of 25%
🌐 本文件的社会影响
- Enterprises importing petroleum and other types of oil will face higher taxes, increasing production costs.
- Consumers may encounter difficulties when the price of high-grade motor gasoline increases by 30%.
❓ 常见问题
What is the import tariff rate for crude oil (petroleum)?
The import tariff rate for crude oil (petroleum) is 15%. (Article 1, Clause 3)
What is the import tariff rate for high-grade motor gasoline?
High-grade motor gasoline has a tariff rate of 30%. (Article 1, Clause 4)
What is the import tariff rate for aviation gasoline?
The import tariff rate for aviation gasoline is 15%. (Article 1, Clause 7)
What is the import tariff rate for common kerosene?
Common kerosene has a tariff rate of 25%. (Article 1, Clause 8)
When will the old regulations on import tariffs for petroleum and other types of oil be abolished?
The old regulations on import tariffs for petroleum and other types of oil will be abolished from July 12, 2002. (Article 2)
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 90/2002/DEC-NHTW |
HA NOI, July 11, 2002 |
DECISION
REGARDING THE AMENDMENT OF THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUPS 2709 AND 2710 IN THE LIST OF PREFERENTIAL IMPORT DUTIES
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE 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, Tenth Session;
BASED ON 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 Articles of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director General of the General Department of Taxation.
DECISION:
Article 1: AMENDING THE PREFERENTIAL IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUPS 2709 AND 2710 AS STIPULATED IN Decision No. 72/2002/DEC/BTC dated June 5, 2002 of the Minister of Finance TO NEW PREFERENTIAL IMPORT DUTY RATES AS FOLLOWS:
|
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 |
|
|
Crude petroleum and other oils obtained from bituminous minerals, not crude; preparations not elsewhere specified or included, containing petroleum or other oils obtained from bituminous minerals in a proportion of 70 percent or more by weight, these oils being the basic components of such preparations |
|
|
|
|
|
- Crude petroleum and other oils obtained from bituminous minerals, not crude; preparations not elsewhere specified or included, containing petroleum or other oils obtained from bituminous minerals in a proportion of 70 percent or more by weight, these oils being the 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 2: THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO IMPORT DECLARATIONS SUBMITTED TO CUSTOMS AUTHORITIES FROM JULY 12, 2002. ALL PRIOR PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED./.
|
|
DEPUTY MINISTER DEPUTY MINISTER (Signed) Truong Chi Trung |
关系图
点击文件即可打开。红色边框＝改变效力的关系。