Decision No. 105/2001/QD-BTC amends the preferential import tariff rate for certain petroleum products and types of oil derived from bituminous mineral substances, effective from October 12, 2001.
핵심 사항
- Goods belonging to Group 2710 - Preferential import tariff rates amended: Aviation kerosene (15%), Solvent gasoline (10%), Other types of gasoline (50%), Diesel (15%), MDO (0%), Aircraft fuel (25%), Common fuel oil (0%), Naphtha, Reformate, and other products for blending gasoline (50%), Condensate and similar products (25%), Other (10%)
- This decision takes effect from October 12, 2001, for import declarations submitted to customs authorities.
- Previous regulations contrary to this decision are hereby abolished.
- The new tariff rates apply to aviation gasoline, solvent gasoline, other types of gasoline, diesel, MDO, aircraft fuel, common fuel oil, naphtha, reformate, and other products for blending gasoline, condensate and similar products, and other goods.
- The new tariff rates are specified for each individual item.
🌐 이 문서의 사회적 영향
- Individuals and businesses directly affected by importing petroleum products will have to comply with the new tax rates, which may increase input costs.
- Petroleum production enterprises need to adjust their production plans based on the new tax rates.
❓ 자주 묻는 질문
What is the preferential import tariff rate for aviation gasoline?
The preferential import tariff rate for aviation gasoline is 15% under this decision.
Which goods have their preferential import tariff rates amended?
The preferential import tariff rates for aviation gasoline (15%), solvent gasoline (10%), other types of gasoline (50%), diesel (15%), MDO (0%), aircraft fuel (25%), common fuel oil (0%), naphtha, reformate, and other products for blending gasoline (50%), condensate and similar products (25%), and other goods (10%) have been amended.
When does this decision take effect?
This decision takes effect and applies to import declarations submitted to customs authorities from October 12, 2001.
What happens to previous regulations that contradict this decision?
Previous regulations contrary to this decision are hereby abolished.
For which goods are the new tariff rates applied?
The new tariff rates are applied to the following goods: aviation gasoline (15%), solvent gasoline (10%), other types of gasoline (50%), diesel (15%), MDO (0%), aircraft fuel (25%), common fuel oil (0%), naphtha, reformate, and other products for blending gasoline (50%), condensate and similar products (25%), and other goods (10%).
전문
Pursuant to …;
Regarding the amendment and supplementation of the name and tariff rate of items under subheading 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 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 and Import Tax No. 04/1998/QH10 dated May 20, 1998;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
| 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, not crude; undenatured preparations not specified or included elsewhere containing petroleum and other oils obtained from bituminous minerals at a rate of 70 percent 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 |
50 |
|
2710 |
00 |
20 |
- Diesel |
15 |
|
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 |
50 |
|
2710 |
00 |
70 |
- Condensate and similar preparations |
25 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2. This Decision shall take effect and apply to import declaration forms submitted to customs authorities from October 12, 2001. Previous regulations contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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