Decision No. 09/2001/QD-BTC of the Ministry of Finance amends the preferential import tariff rate for certain petroleum products and types of oil derived from bituminous mineral substances, applicable to import declarations starting from the date of issuance of the decision.
适用范围
Enterprises importing petroleum products and types of oil derived from bituminous mineral substances.
要点
- Enterprises importing aviation gasoline → shall be subject to a tariff rate of 15%.
- Enterprises importing solvent gasoline → shall be subject to a tariff rate of 10%.
- Enterprises importing other types of gasoline → shall be subject to a tariff rate of 25%.
- Enterprises importing diesel → shall be subject to a tariff rate of 10%.
- Enterprises importing fuel oil → exempted from tax (tariff rate 0%).
🌐 本文件的社会影响
- Positive impact: Reduces the cost burden on enterprises importing aviation gasoline, solvent gasoline, and other types of gasoline.
- Negative impact: Increases the cost burden on enterprises importing diesel (tariff rate 10%) and other types of gasoline (tariff rate 25%).
❓ 常见问题
What is the tariff rate for aviation gasoline?
The tariff rate for aviation gasoline is 15%.
Do enterprises importing fuel oil have to pay taxes?
No, enterprises importing fuel oil are exempted from tax (tariff rate 0%).
What is the tariff rate for other types of gasoline?
The tariff rate for other types of gasoline is 25%.
When does this decision take effect?
This decision comes into force and applies to import declarations submitted to customs authorities starting from the date of issuance of the decision.
Are previous regulations inconsistent with this decision to be abolished?
Yes, all previous regulations inconsistent with this decision will be abolished.
全文
Pursuant to …;
Amending and Supplementing the Name and Tariff Rate
of Items Belonging to Group 2710 in the Preferential Import Tariff Schedule
______________________
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/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;
At the proposal of the Director General of the State Revenue总局局长的提议;
DECISION:
Article 1. Amending the preferential import tariff rates for certain items under Group 2710 as stipulated in Decision No. 04/2001/QĐ/BTC dated January 15, 2001 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 crude; undenatured preparations not elsewhere specified or included with crude petroleum and other oils obtained from bituminous minerals constituting 70 percent or more of the preparation, these oils being 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 apply to import declaration forms submitted to customs authorities from the date of issuance of this decision. Previous provisions contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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