Nghị định 51/2022/NĐ-CP sửa đổi thuế suất thuế nhập khẩu xăng tại Nghị định 57/2020/NĐ-CP

• Số hiệu: 51/2022/ND-CP
• Loại văn bản: Nghị định
• Nơi ban hành: Chính phủ
• Người ký: Lê Minh Khái
• Ngày ban hành: 08/08/2022

THE GOVERNMENT OF VIETNAM -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
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;

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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.

ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai

ANNEX

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HS Code

Description

Tax 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:

...

...

...

- - Light oils and preparations:

- - - Motor spirit, leaded:

2710.12.11

- - - - Of RON 97 and above

20

2710.12.12

...

...

...

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

...

...

...

10

- - - - Of other RON:

2710.12.27

- - - - - Unblended

10

2710.12.28

- - - - - Blended with ethanol

...

...

...

2710.12.29

- - - - - Other

10

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

2710.12.31

- - - - 100 octane and above

7

...

...

...

- - - - Other

7

2710.12.40

- - - Tetrapropylene

20

2710.12.50

- - - White spirit

20

2710.12.60

...

...

...

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:

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...

2710.12.91

- - - - Alpha olefins

20

2710.12.92

- - - - Other, petroleum spirit, having a flashpoint of less than 23^oC

20

2710.12.99

- - - - Other

20

...

...

...

- - Other:

2710.19.20

- - - Topped crudes

5

2710.19.30

- - - Carbon black feedstock

5

...

...

...

2710.19.41

- - - - Lubricating oil feedstock

5

2710.19.42

- - - - Lubricating oils for aircraft engines

5

2710.19.43

- - - - Other lubricating oils

...

...

...

2710.19.44

- - - - Lubricating greases

5

2710.19.50

- - - Hydraulic brake fluid

3

2710.19.60

- - - Transformer (potential and current) and circuit breakers oils

5

...

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...

- - - Diesel fuel; fuel oils:

2710.19.71

- - - - Automotive diesel fuel

7

2710.19.72

- - - - Other diesel fuels

7

2710.19.79

...

...

...

7

2710.19.81

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

7

2710.19.82

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

7

2710.19.83

- - - Other kerosene

...

...

...

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

...

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...

- Waste oils:

2710.91.00

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

20

2710.99.00

- - Other

20