This Regulation provides for maximum limits of specifications and requirements for control of quality of lubricating oils for internal combustion engine.
This Regulation applies to organizations and individuals related to import, production, preparation, distribution and retail of lubricating oils for internal combustion engines in Vietnam.
“Lubricating oil for internal combustion engines” regulated in this Regulation means an oil used for 4-stroke and 2-stroke internal combustion engines and including:
- Mineral oil means an oil obtained from petroleum by distillation and treatment.
- Synthetic oil means an oil produced from chemical reactions of original compounds.
- Semi-synthetic oil means a mixture of mineral oil and synthetic oil.
According to item 4 of this Regulation, lubricating oil that is produced, prepared and imported must be undergone the declaration of conformity and must bear the conformity mark (CR) before being marketed.
This Circular takes effect from July 30th, 2018
From December 15th, 2018, lubricating oils for internal combustion engines that are produced, prepared and imported on the market must apply this Regulation.
Lubricating oils for internal combustion engines that are produced, prepared, imported and sold on the market before December 15th, 2018 shall continue to be sold until June 15th, 2020.
Accordingly, when an enterprise imports white oil under E31 mode (production for export), it has to pay environment protection tax and shall not be entitled to receive a refund of the already – paid environment protection tax upon the export.
However, according to the Ministry of Natural Resources and Environment’s opinions, it may review, consider for amending to the regulations of the Law on environmental protection tax in the manner of exempting from imposition of environmental protection tax on some types of oil of fossil origin to be used as processing auxiliary substances, preparations (not be used as fuel for burning).
Accordingly, in the case an enterprise imports transformer oil, if this product is determined being petrol, oil and grease of fossil origin, the enterprise must declare and pay environment protection tax.