Customs knowledge: The import of gasoline

Things related to gasoline imports

 

 

 

Product knowledge introduction

 

 

 

Definition of gasoline

 

 

 

Gasoline usually refers to refined petroleum fractions with a distillation range between the initial boiling point and 205 ℃, containing appropriate additives. It is mainly used as a power fuel for vehicles equipped with spark ignition engines (i.e. gasoline engines) such as automobiles and motorcycles.

 

 

 

Classification of gasoline

 

 

 

01 Classification by purpose

 

 

 

Gasoline in production and daily life is divided into two types according to its purpose: automotive gasoline and aviation gasoline.

 

 

 

Automotive gasoline has properties such as easy starting, rapid warm-up, easy acceleration, and good anti knock performance, with very little gum and corrosive substances. Compared with automotive gasoline, aviation gasoline has higher octane number, strong anti knock performance, easy to take off and fly at high speeds, good evaporation performance, easy to transport, good stability, and no deterioration during storage.

 

 

 

02 Classification by Process

 

 

 

Gasoline mainly comes from the direct distillation and secondary processing of petroleum crude oil. According to processing technology, gasoline is mainly divided into straight run gasoline, secondary processed gasoline, tertiary processed gasoline, and others. At present, catalytic cracking gasoline accounts for over 70% of China's gasoline.

In addition, ethanol gasoline, which is commonly used by the public, is an oil product formed by mixing ethanol processed from grains and various plant fibers with regular gasoline in a certain proportion.

 

 

 

Specifications of gasoline

 

 

 

At present, the world's gasoline quality can generally be divided into four standard systems: the United States, Europe, Japan, and China, representing the mainstream of world gasoline development. In the technical conditions of gasoline, important indicators include octane number (RON), lead content, distillation range (10%, 50%, 90% evaporation temperature, final boiling point, and residual amount), sulfur content, benzene content, olefin content, aromatic content, and oxygen content.

 

 

 

Knowledge related to gasoline import

 

 

 

The tax number and tax rate of gasoline

 

 

 

According to the Import and Export Tariff of the People's Republic of China, the tax number for automotive gasoline and aviation gasoline is 2710.1210, the most favored nation tax rate is 5%, the temporary import tax rate is 1%, and the consumption tax rate is 1.52 yuan/liter.

 

 

 

Customs inspection requirements for gasoline imports

 

 

 

Gasoline is a commodity listed in the "Catalogue of Entry Exit Commodities Subject to Inspection and Quarantine by Entry Exit Inspection and Quarantine Institutions" and China's "Catalogue of Hazardous Chemicals" (2015 edition), with CAS number 86290-81-5 and UN number 3475. It belongs to Class III flammable liquid. Therefore, when importing gasoline, it is necessary to meet the mandatory technical specifications (GB 17930-2016 Automotive Gasoline) for quality indicators, and to meet the requirements of the General Administration of Customs Announcement No. 129 of 2020 regarding the import and export of hazardous chemicals.

 

 

 

Regulations on Automotive Gasoline and Aviation Gasoline

 

 

 

The "Annotations to the National Sub items of the Import and Export Tariff of the People's Republic of China" stipulates the classification of automotive gasoline and aviation gasoline under tax number 2710.1210.

 

 

 

1. Automotive gasoline is a fuel used in gasoline engines such as automobiles and motor vehicles. It is generally composed of straight run gasoline, catalytic cracking gasoline, and polymerized gasoline mixed in a certain proportion, with appropriate additives added, such as anti knock agents and anti glue agents. The distillation range is about 40-205 ℃. According to national standards, the octane number of the research method is divided into grades such as 90, 93, and 97 (according to GB17930-2006, the octane number of the research method shall not be less than 90, 93, and 97 respectively), with no water-soluble acid, alkali, moisture, and mechanical impurities.

 

 

 

2. Aviation gasoline is gasoline used in aviation piston gasoline engines, usually composed of base oil, high octane components, isopentane, and an appropriate amount of antioxidant, with a distillation range of about 40-180 ℃. According to national standards, the octane number is divided into three grades: 75, 95, and 100 (GB1787-2008 stipulates that the octane number should not be less than 75, 95, and 99.5 respectively). 75 aviation gasoline is suitable for small piston aviation engines without turbochargers, while 95 and 100 aviation gasoline is suitable for large piston aviation engines with turbochargers. Aviation gasoline has higher requirements for evaporation, storage stability, and calorific value than automotive gasoline, in addition to its anti explosion properties. It has no water soluble acidity, alkalinity, moisture, and mechanical impurities.

 

 

 

Current regulatory declaration requirements

 

 

 

According to the "2021 Catalogue and Interpretation of Customs Import and Export Commodity Regulations of the People's Republic of China", the tax number 2710.1210 includes gasoline for vehicle use and aviation gasoline