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THE GOVERNMENT OF VIETNAM |
THE SOCIALIST REPUBLIC OF VIETNAM |
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No.: 51/2022/ND-CP |
Hanoi, August 08, 2022 |
DECREE
AMENDING PREFERENTIAL IMPORT TARIFF RATES ON SPIRIT PRODUCTS OF HEADING 27.10 OF PREFERENTIAL IMPORT TARIFF SCHEDULES OF LIST OF GOODS SUBJECT TO TAX ENCLOSED WITH GOVERNMENT’S DECREE NO. 57/2020/ND-CP DATED MAY 25, 2020 PROVIDING AMENDMENTS TO GOVERNMENT’S DECREE NO. 122/2016/ND-CP DATED SEPTEMBER 01, 2016 PROVIDING PREFERENTIAL EXPORT AND IMPORT TARIFF SCHEDULES, LIST OF GOODS AND ITS FLAT TAX, COMPOUND TARIFF, AND OUT-OF-QUOTA IMPORT TARIFF AND GOVERNMENT’S DECREE NO. 125/2017/ND-CP DATED NOVEMBER 16, 2017 PROVIDING AMENDMENTS TO GOVERNMENT’S DECREE NO. 122/2016/ND-CP
Pursuant to the Law on Government Organization dated June 19, 2015; the Law on Amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;
Pursuant to the Law on Export and Import Duties dated April 06, 2016;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly ratifying the Protocol on accession to the Agreement establishing the World Trade Organization of the Socialist Republic of Vietnam;
At the request of the Minister of Finance of Vietnam;
The Government promulgates a Decree amending the preferential import tariff rates on spirit products of Heading 27.10 of preferential import tariff schedules of List of goods subject to tax enclosed with the Government’s Decree No. 57/2020/ND-CP dated May 25, 2020 providing amendments to the Government’s Decree No. 122/2016/ND-CP dated September 01, 2016 providing preferential export and import tariff schedules, list of goods and its flat tax, compound tariff, and out-of-quota import tariff and the Government’s Decree No. 125/2017/ND-CP dated November 16, 2017 providing amendments to the Government’s Decree No. 122/2016/ND-CP.
Article 1. Amending preferential import tariff rates on spirit products of Heading 27.10 of preferential import tariff schedules of List of goods subject to tax
The preferential import tariff rates on spirit products of Heading 27.10 in Chapter II - Preferential import tariff schedules of List of goods subject to tax prescribed in Clause 1 Article 2 of the Government’s Decree No. 57/2020/ND-CP dated May 25, 2020 are replaced by the new preferential import tariff rates in the Annex enclosed herewith.
Article 2. Effect
This Decree comes into force from the date on which it is signed.
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ON BEHALF OF THE GOVERNMENT |
ANNEX
LIST OF PREFERENTIAL IMPORT TARIFF RATES ON CERTAIN PRODUCTS OF HEADING 27.10
(Enclosed with the Government’s Decree No. 51/2022/ND-CP dated August 08, 2022)
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HS Code |
Description |
Tax rate (%) |
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27.10 |
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. |
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- 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 those containing biodiesel and other than waste oils: |
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2710.12 |
- - Light oils and preparations: |
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- - - Motor spirit, leaded: |
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2710.12.11 |
- - - - Of RON 97 and above |
20 |
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2710.12.12 |
- - - - Of RON 90 and above, but below RON 97 |
20 |
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2710.12.13 |
- - - - Of other RON |
20 |
|
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- - - Motor spirit, unleaded: |
|
|
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- - - - Of RON 97 and above: |
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2710.12.21 |
- - - - - Unblended |
10 |
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2710.12.22 |
- - - - - Blended with ethanol |
10 |
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2710.12.23 |
- - - - - Other |
10 |
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- - - - Of RON 90 and above, but below RON 97: |
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2710.12.24 |
- - - - - Unblended |
10 |
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2710.12.25 |
- - - - - Blended with ethanol |
10 |
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2710.12.26 |
- - - - - Other |
10 |
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- - - - Of other RON: |
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2710.12.27 |
- - - - - Unblended |
10 |
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2710.12.28 |
- - - - - Blended with ethanol |
10 |
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2710.12.29 |
- - - - - Other |
10 |
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- - - Aviation spirit, of a kind used in aviation piston-engines: |
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2710.12.31 |
- - - - 100 octane and above |
7 |
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2710.12.39 |
- - - - Other |
7 |
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2710.12.40 |
- - - Tetrapropylene |
20 |
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2710.12.50 |
- - - White spirit |
20 |
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2710.12.60 |
- - - Low aromatic solvents containing by weight less than 1% aromatic content |
20 |
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2710.12.70 |
- - - Other solvent spirits |
20 |
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2710.12.80 |
- - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits |
20 |
|
|
- - - Other: |
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2710.12.91 |
- - - - Alpha olefins |
20 |
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2710.12.92 |
- - - - Other, petroleum spirit, having a flashpoint of less than 23oC |
20 |
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2710.12.99 |
- - - - Other |
20 |
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2710.19 |
- - Other: |
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2710.19.20 |
- - - Topped crudes |
5 |
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2710.19.30 |
- - - Carbon black feedstock |
5 |
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- - - Lubricating oils and greases: |
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2710.19.41 |
- - - - Lubricating oil feedstock |
5 |
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2710.19.42 |
- - - - Lubricating oils for aircraft engines |
5 |
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2710.19.43 |
- - - - Other lubricating oils |
5 |
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2710.19.44 |
- - - - Lubricating greases |
5 |
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2710.19.50 |
- - - Hydraulic brake fluid |
3 |
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2710.19.60 |
- - - Transformer (potential and current) and circuit breakers oils |
5 |
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- - - Diesel fuel; fuel oils: |
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2710.19.71 |
- - - - Automotive diesel fuel |
7 |
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2710.19.72 |
- - - - Other diesel fuels |
7 |
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2710.19.79 |
- - - - Fuel oils |
7 |
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2710.19.81 |
- - - Aviation turbine fuel (jet fuel) having a flash point of 23oC or more |
7 |
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2710.19.82 |
- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC |
7 |
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2710.19.83 |
- - - Other kerosene |
7 |
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2710.19.89 |
- - - Other medium oils and preparations |
5 |
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2710.19.90 |
- - - Other |
5 |
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2710.20.00 |
- 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, containing biodiesel, other than waste oils |
5 |
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- Waste oils: |
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2710.91.00 |
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
20 |
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2710.99.00 |
- - Other |
20 |