Decree 51/2022/ND-CP amending preferential import duty rates applicable to petroleum products

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ATTRIBUTE

Decree No. 51/2022/ND-CP dated August 08, 2022 of the Government amending preferential import duty rates applicable to gasoline under Heading 27.10 of the Preferential Import Tariff according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 57/2020/ND-CP of May 25, 2020, amending and supplementing a number of articles of the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, the Preferential Import Tariff and the List of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates, and Decree No. 125/2017/ND-CP of November 16, 2017, amending and supplementing a number of articles of Decree No. 122/2016/ND-CP
Issuing body: GovernmentEffective date:
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Official number:51/2022/ND-CPSigner:Le Minh Khai
Type:DecreeExpiry date:Updating
Issuing date:08/08/2022Effect status:
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Fields:Export - Import , Tax - Fee - Charge

SUMMARY

Reduce up to 10% of preferential import duty rates applicable to petroleum products

On August 08, 2022, the Government issues the Decree No. 51/2022/ND-CP amending the preferential import duty rates applicable to petroleum products under heading 27.10 in the Preferential Import Tariff promulgated together with the Government's Decree No. 57/2020/ND-CP dated May 25, 2020, amending and supplementing a number of articles of the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, the Preferential Import Tariff and the list of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates, and Decree No. 125/2017/ND-CP of November 16, 2017, amending and supplementing a number of articles of Decree No. 122/2016/ND-CP.

Specifically, the preferential import duty rate applicable to certain of petroleum products such as RON 97 and above (2710.12.11); RON 90 and above, but below RON 97 (2710.12.12); other RON (2710.12.13); Tetrapropylene (2710.12.40); Alpha olefins (2710.12.91), etc. is 20%. The duty rate applicable to motor spirit, unleaded (HS codes from 2710.12.21 to 2710.12.29) also is reduced from 20% to 10%.

Besides, the duty rate of 5% shall be applied to topped crudes; lubricating oils for aircraft engines; lubricating greases; transformer and circuit breakers oils, etc. The duty rate of 7% shall be applied to automotive diesel fuel; other diesel fuels; fuel oils; aviation turbine fuel (jet fuel) having a flash point of 23°C or more; aviation turbine fuel (jet fuel) having a flash point of less than 23°C, etc.

This Decree takes effect from the date of its signing.

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TTXVN

 

THE GOVERNMENT

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 51/2022/ND-CP

 

Hanoi, August 8, 2022

 

DECREE

Amending preferential import duty rates applicable to gasoline under Heading 27.10 of the Preferential Import Tariff according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 57/2020/ND-CP of May 25, 2020, amending and supplementing a number of articles of the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, the Preferential Import Tariff and the List of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates, and Decree No. 125/2017/ND-CP of November 16, 2017, amending and supplementing a number of articles of Decree No. 122/2016/ND-CP[1]

 

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

Pursuant to the April 6, 2016 Law on Export Duty and Import Duty;

Pursuant to the June 13, 2019 Law on Tax Administration;

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 of November 29, 2006, ratifying the Protocol on Accession of the Socialist Republic of Vietnam to the Agreement Establishing the World Trade Organization;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending preferential import duty rates applicable to gasoline under Heading 27.10 of the Preferential Import Tariff according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 57/2020/ND-CP of May 25, 2020, amending and supplementing a number of articles of the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, the Preferential Import Tariff and the List of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates, and Decree No. 125/2017/ND-CP of November 16, 2017, amending and supplementing a number of articles of Decree No. 122/2016/ND-CP.

Article 1. To amend preferential import duty rates applicable to gasoline under Heading 27.10 of the Preferential Import Tariff according to the List of dutiable commodity items

To amend preferential import duty rates applicable to gasoline under Heading 27.10 in Appendix II - the Preferential Import Tariff according to the List of dutiable commodity items specified in Clause 1, Article 2 of the Government’s Decree No. 57/2020/ND-CP of May 25, 2020, into new preferential import duty rates provided in the Appendix to this Decree.

Article 2. Effect

This Decree takes effect on the date of its signing.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
LE MINH KHAI

 

Appendix

LIST OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF COMMODITY ITEMS UNDER HEADING 27.10

(To the Government’s Decree No. 51/2022/ND-CP of August 8, 2022)

Heading

Description

Duty rate (%)

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.

 

 

- 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:

 

2710.12

- - Light oils and preparations:

 

 

- - - Motor spirit, leaded:

 

2710.12.11

- - - - Of RON 97 and above

20

2710.12.12

- - - - Of RON 90 and above but below RON 97

20

2710.12.13

- - - - Of other RON

20

 

- - - Motor spirit, unleaded:

 

 

- - - - Of RON 97 and above:

 

2710.12.21

- - - - - Unblended

10

2710.12.22

- - - - - Blended with ethanol

10

2710.12.23

- - - - - Other

10

 

- - - - Of RON 90 and above but below RON 97:

 

2710.12.24

- - - - - Unblended

10

2710.12.25

- - - - - Blended with ethanol

10

2710.12.26

- - - - - Other

10

 

- - - - Of other RON:

 

2710.12.27

- - - - - Unblended

10

2710.12.28

- - - - - Blended with ethanol

10

2710.12.29

- - - - - Other

10

 

- - - Aviation spirit, of a kind used in aviation piston-engines:

 

2710.12.31

- - - - Of octane number 100 and above

7

2710.12.39

- - - - Other

7

2710.12.40

- - - Tetrapropylene

20

2710.12.50

- - - White spirit

20

2710.12.60

- - - Low aromatic solvents containing by weight less than 1% aromatic content

20

2710.12.70

- - - Other solvent spirits

20

2710.12.80

- - - Naphtha, reformates and other preparations of a kind used for blending into motor spirits 

20

 

- - - Other:

 

2710.12.91

- - - - Alpha olefins

20

2710.12.92

- - - - Other, petroleum spirit, having a flash point of less than 23oC

20

2710.12.99

- - - - Other

20

2710.19

- - Other:

 

2710.19.20

- - - Topped crudes

5

2710.19.30

- - - Carbon black feedstock

5

 

- - - Lubricating oils and greases:

 

2710.19.41

- - - - Lubricating oil feedstock

5

2710.19.42

- - - - Lubricating oils for aircraft engines

5

2710.19.43

- - - - Other lubricating oils

5

2710.19.44

- - - - Lubricating greases

5

2710.19.50

- - - Hydraulic brake fluid

3

2710.19.60

- - - Transformer and circuit breakers oils

5

 

- - - Diesel fuel; fuel oils:

 

2710.19.71

- - - - Automotive diesel fuel

7

2710.19.72

- - - - Other diesel fuels

7

2710.19.79

- - - - Fuel oils

7

2710.19.81

- - - Aviation turbine fuel (jet fuel) having a flash point of 23oC or more

7

2710.19.82

- - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC

7

2710.19.83

- - - Other kerosene

7

2710.19.89

- - - Other medium oils and preparations

5

2710.19.90

- - - Other

5

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

 

- Waste oils:

 

2710.91.00

- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

20

2710.99.00

- - Other

20

 

 

 

[1] Công Báo Nos 693-694 (21/8/2022)

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