Decision No. 04/2001/QD-BTC amends the preferential import tariff rate for certain goods belonging to group 2710, including various types of gasoline, diesel, kerosene, and other derivatives. This document takes effect from January 20, 2001.
适用范围
Importers of goods; customs authorities
要点
- Importers of aviation fuel must pay a tariff rate of 15%
- Importers of solvent gasoline must pay a tariff rate of 10%
- Importers of other types of gasoline must pay a tariff rate of 40%
- Importers of diesel must pay a tariff rate of 10%
- Importers of kerosene are exempt from paying tariffs
- Importers of aircraft fuel (TC1, ZA1...) must pay a tariff rate of 25%
- Importers of general-purpose kerosene must pay a tariff rate of 5%
- Importers of naptha, reformate, and other derivatives for blending gasoline must pay a tariff rate of 40%
🌐 本文件的社会影响
- Reducing import costs for certain goods such as kerosene
- Increasing financial burden on importers of other types of gasoline and naptha, reformate
- Improving management of preferential import tariffs
❓ 常见问题
What is the preferential import tariff rate for aviation fuel?
15%
Must importers of kerosene pay tariffs?
No
What is the preferential import tariff rate for diesel?
10%
When does this decision take effect?
January 20, 2001
全文
|
MINISTRY OF FINANCE - * - NUMBER: 04/2001/QĐ/BTC |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -------------------------------- HA NOI, January 15, 2001 |
DECISION OF THE MINISTER OF FINANCE
REGARDING THE AMENDMENT AND SUPPLEMENTATION OF THE NAME AND RATE OF DUTY FOR ITEMS IN GROUP 2710
in the List of Preferential Import Tariffs
-----------------------------------
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
WHEREAS Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law amending and supplementing certain articles of the Law on Export Tax, Import Tax No. 04/1998/QH10 dated May 20, 1998;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1: Amends the preferential import tariff rates for certain items under Group 2710 as stipulated in Decision No. 204/2000/QĐ/BTC dated December 21, 2000 of the Minister of Finance to new preferential import tariff rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
Crude petroleum and other oils obtained from bituminous minerals, except in crude form; undetailed preparations or products not elsewhere specified containing crude petroleum and other oils obtained from bituminous minerals at 70% or more, these oils being the basic components of such preparations or products |
|||
|
- Various types of gasoline: |
||||
|
2710 |
00 |
11 |
- AVIATION GASOLINE |
15 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
40 |
|
2710 |
00 |
20 |
- Diesel |
10 |
|
2710 |
00 |
30 |
- Kerosene |
0 |
|
2710 |
00 |
40 |
- Aviation fuel (TC1, ZA1...) |
25 |
|
2710 |
00 |
50 |
- Ordinary fuel oil |
5 |
|
2710 |
00 |
60 |
- Naptha, Reformate and other preparations for blending gasoline |
40 |
|
2710 |
00 |
70 |
- Condensate and similar preparations |
10 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2: This Decision shall take effect and be applied to import declarations submitted to customs authorities starting from January 20, 2001. All previous regulations contrary to this Decision are hereby abolished./.
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To be sent to: - Party Central Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Provincial People's Committees, Departments of Finance, Taxation Departments of provinces, centrally governed cities - General Departments, Bureaus, Divisions, Institutes, units directly under the Ministry of Finance - Gazette, File: VP (HC, TH), General Department of Taxation (HC, NV3) - The General Departments, Bureaus, Divisions, Institutes, and subordinate units under the Ministry of Finance - Representatives of the General Department of Taxation in southern provinces - FILED WITH: SECRETARIAT (LEGAL AFFAIRS, TAXATION) GENERAL DEPARTMENT OF REVENUE (LEGAL AFFAIRS, DEPARTMENT 3) |
SIGNATURE OF THE MINISTER OF FINANCE DEPUTY MINISTER Vu Van Ninh |
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