The Decree provides for amendments to preferential import tariff rates on gasoline under heading 27.10 of the preferential import tariff schedule relative to the List of dutiable commodities issued together with Decree No. 57/2020/ND-CP . The HS code 27.10 includes:
+ 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.
To be specific, 10% preferential import tariff rates on gasoline is applied to the following HS codes:
- 2710.12.21 (unblended);
- 2710.12.22 (blended with ethanol);
- 2710.12.23 (others);
- 2710.12.24 (unblended); etc.
(The current preferential import tariff rates on these commodities is 20% according to Decree No. 51/2022/ND-CP )
For more details, see Decree No. 51/2022/ND-CP which comes into force from August 08, 2022.
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