Decision No. 09/2001/QD-BTC amends the preferential import tariff rates for items under Group 2710 in the Preferential Import Tariff Schedule, including gasoline, diesel, fuel oil, and other petroleum products.
适用范围
The person submitting the customs declaration for import
要点
- Group 2710: Aviation gasoline - tariff rate 15%
- Group 2710: Solvent gasoline - tariff rate 10%
- Group 2710: Diesel - tariff rate 10%
- Group 2710: Fuel oil - tax exempt
- Group 2710: Aircraft fuel (TC1, ZA1...) - tariff rate 25%
🌐 本文件的社会影响
- Reduce import costs for certain fuel items such as diesel and fuel oil
- Increase import costs for aviation gasoline and aircraft fuel
- Business partners in the petroleum industry will be affected by changes in tariff rates
❓ 常见问题
To which group does solvent gasoline belong?
Group 2710, code 2710.00.12 with a tariff rate of 10%
Does fuel oil have to pay import tax?
No, fuel oil belongs to code 2710.00.30 and is tax exempt
全文
|
MINISTRY OF FINANCE --------------- Number: 09/2001/QD-BTC |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------- Date: February 27, 2001 |
Pursuant to …;
OF THE MINISTER OF FINANCE NUMBER 09/2001/QD-BTC
DATE FEBRUARY 27, 2001 REGARDING THE AMENDMENT AND SUPPLEMENTATION OF THE NAME AND RATE OF DUTY FOR GOODS IN GROUP 2710
REGARDING THE AMENDMENT AND SUPPLEMENTATION OF THE NAME AND RATE OF DUTY FOR GOODS IN GROUP 2710
AMENDING THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN ITEMS IN GROUP 2710 AS SET OUT IN DECISION NO. 110/2001/DEC/BTC DATED OCTOBER 31, 2001 OF THE MINISTER OF FINANCE TO NEW RATES OF PREFERENTIAL IMPORT DUTY AS FOLLOWS:
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 the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director General of the State Revenue总局局长的提议；
DECISION:
Article 1:Amend the preferential import duty rate for certain goods in group 2710 as stipulated in Decision No. 04/2001/QD-BTC dated January 15, 2001 of the Minister of Finance to the new preferential import duty rate 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 preparations not elsewhere specified containing crude petroleum and other oils obtained from bituminous minerals at a rate of 70% or more, these oils being the basic components of such preparations |
|||
|
- Various types of gasoline: |
||||
|
2710 |
00 |
11 |
- AVIATION GASOLINE |
15 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
25 |
|
2710 |
00 |
20 |
- Diesel |
10 |
|
2710 |
00 |
30 |
- Kerosene |
0 |
|
2710 |
00 |
40 |
- Aviation fuel (TC1, ZA1...) |
25 |
|
2710 |
00 |
50 |
- Ordinary fuel oil |
0 |
|
2710 |
00 |
60 |
- Naptha, Reformate and other preparations for blending gasoline |
25 |
|
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 the date of issuance of this Decision. Any previous provisions contrary to this Decision are hereby abolished.
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UNDER REVIEW VU VAN NINH |
关系图
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