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The applicant inquired whether an additive product classified under CN code 3811 90 00 is subject to Hydrocarbon Tax and if any exemptions from liability apply. The DGT ruled that, based on the provided classification, the product falls within the objective scope of the tax.
Question raised: The taxpayer wishes to know whether the referred product falls within the objective scope of the Hydrocarbons Tax and whether any case of non-liability would be applicable to it.
Products classified under NC code 3811 are included within the objective scope of the Hydrocarbons Tax. Therefore, their manufacture, import, or irregular entry are subject to the tax, unless the cases of non-liability provided for in the law are met. In the specific case, the application of the aforementioned cases of non-liability is not observed.
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