농업용 면세유 신청For those unfamiliar with the concept, let’s look at the meaning first. Duty-free oil is 免稅油 in Chinese characters and tax-free oil in English. Light oil, heavy oil, kerosene, lubricating oil, LPG, and gasoline, which belong to the petroleum category, belong to duty-free oil. Oil is also subject to taxation and application for tax revenue, but in special cases, it is supplied at a low price without taxation. In other words, there is no problem with quality, but it is applied only to certain situations and is characterized by low price. It’s similar to airport duty-free goods.
This time, let’s take a look at the cases that fall under the application target. Workers in agriculture, forestry, fishing, and shipping fall into this category. In more detail, users of equipment and facilities such as agricultural machinery or agricultural trucks, such as livestock farming, crop cultivation, agricultural product drying facility operation, combined agriculture, and fishermen, fall under this category.
Basically, only one agricultural machine of the same type per farmhouse can be applied for and registered as a machine subject to duty-free oil. However, devices of different types can be registered separately. For example, if the same farmhouse operates both gasoline and kerosene machines, they can be registered separately. On the other hand, if you are a corporate business, you can register as a target for tax-free oil application for the number of units used, not the type of oil used.
Format of report for duty-free oil supply
Farmers, etc. must report agricultural machinery to be supplied with duty-free oil to the Nonghyup in the jurisdiction. The status of agricultural machinery possession and cultivation must be reported, and if there is any change in the current status of agricultural machinery or farmer registration, it must be notified within 30 days of the date of occurrence of the reason.
When registering a newly purchased agricultural machine as a subject of duty-free oil supply, a shipment certificate must be prepared, and when registering a used agricultural machine purchased, a sales contract and a transfer document must be prepared as attached documents. After reporting, you will be issued a yellow report card with a unique registration number and management number. You just need to attach it to your device.
Once your application for duty-free oil is confirmed and completed, you can issue a debit card for purchasing duty-free oil through the head of the local cooperative. You can use this debit card to purchase duty-free fuel at gas stations, etc. The duty-free fuel card can only be used in the city/district/district to which the local union belongs, and in some cases, if deemed necessary, it can also be used in neighboring cities/districts/districts. Exceptionally, kerosene, heavy oil, LPG, and by-product fuel oil can be paid by card anywhere, regardless of region.
The amount of fuel is limited on a quarterly basis. In the case of general agricultural machinery, the amount that can be purchased is set at the rate of 15% in the 1st quarter, 30% in the 2nd quarter, 30% in the 3rd quarter, and 25% in the 4th quarter. Such duty-free oil quotas are determined differently depending on factors such as demand and usage by oil type, oil consumption by device used, and characteristics of regional unions. And again, each farm household will be given a total allocation according to the size of the farmland, the items to be grown, and the type and quantity of equipment held.
Farmers can apply for and receive duty-free oil by filling out the documents on a quarterly basis, but the unused oil will not be carried over, and additional oil cannot be pulled from the allocation for the next month. If necessary, fill out an application for additional allocation and receive the supply of extra duty-free fuel in the region. If you have a history of supplying duty-free oil of 10,000 liters or more last year, please refer to this as you can continue to receive duty-free oil only if you submit a confirmation document proving reasonable production performance every half year and have the performance confirmed.
As explained earlier, duty-free oil is cheaper because it excludes all costs such as oil tax, value-added tax, and administrative tax from general oil sold on the market. However, depending on the region or gas station, additional costs may be deducted or the price level may be set higher, so the actual selling price is said to be different. Therefore, please check the price and choose the cheapest place as you would when purchasing duty-free oil.
Opinet Homepage
You can search duty-free oil prices by region through Opinet. Oil type can be selected among diesel, kerosene, and gasoline. Since the price of duty-free oil is provided by the National Agricultural Cooperative Federation, the sales price on the Opinet site may vary depending on the time of inquiry. Please note the benefits.
How to apply for duty-free oil, quota
Due to some people illegally abusing tax-free oil application and supply, the related laws have recently been amended as such. It is expected that there will be more people who feel unfamiliar with the new method because it has not yet been established. However, since it is a plan for a more correct and legal use of oil, I would like you to find out the details through the website of the Ministry of Government Legislation or local cooperatives.
Tags: duty-free oil quota, how to apply for duty-free oil
