Decision No. 107/2001/QD-BTC On Amending and Supplementing the Name and Import Tariff Rate of Goods Belonging to Group 2710 in the List of Preferential Import Tariffs

Decision No. 107/2001/QD-BTC of the Ministry of Finance amends the preferential import tariff rate for certain petroleum products and oils derived from bituminous minerals, effective from October 22, 2001.

문서 번호107/2001/QĐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Nguyễn Sinh Hùng — Bộ trưởng
업데이트01. 07. 2026
산업Finance
분야Tax AdministrationFees and Charges
발행일18. 10. 2001
발효일22. 10. 2001
효력 만료일01. 09. 2003
상태Expired
✦ 스마트 요약

Decision No. 107/2001/QD-BTC of the Ministry of Finance amends the preferential import tariff rate for certain petroleum products and oils derived from bituminous minerals, effective from October 22, 2001.

핵심 사항

  • Goods belonging to Group 2710 → new tariff rates: Aviation fuel (15%), Solvent gasoline (10%), Other types of gasoline (60%), Diesel (20%), Fuel oil (0%), Aircraft fuel (25%), Common fuel oil (15%), Naptha, Reformate, and other products for blending gasoline (60%), Condensate and similar products (35%), Others (10%)
  • Effective date: October 22, 2001
  • Applies to customs declarations for imported goods submitted to customs authorities
  • Abolishes previous regulations that conflict with this Decision
  • New tariff rates apply to petroleum products and oils derived from bituminous minerals, specifically Aviation fuel (15%), Solvent gasoline (10%), Other types of gasoline (60%)
  • New tariff rates: Fuel oil (0%), Aircraft fuel (25%), Common fuel oil (15%), Naptha, Reformate, and other products for blending gasoline (60%), Condensate and similar products (35%), Others (10%)

🌐 이 문서의 사회적 영향

  • Citizens and businesses will bear higher tax burdens on certain goods such as aviation fuel, other types of gasoline
  • Enterprises may increase production costs if they import petroleum products subject to the new higher tariff rates
  • The positive impact is that adjusting the tariff rates helps balance economic benefits and environmental protection

❓ 자주 묻는 질문

What is the new tariff rate for aviation fuel?

The new tariff rate for aviation fuel is 15%.

What is the tariff rate for fuel oil?

The tariff rate for fuel oil is 0%.

When does this decision take effect?

This decision takes effect from October 22, 2001.

What previous regulations will be abolished?

Previous regulations conflicting with this Decision will be abolished.

What is the tariff rate for common fuel oil?

The tariff rate for common fuel oil is 15%.

전문

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

NUMBER: 107/2001/QD-BTC

HA NOI, October 18, 2001


DECISION

REGARDING THE AMENDMENT AND SUPPLEMENTATION OF THE NAME AND RATE OF DUTY FOR ITEMS IN SUBHEADING 2710 OF THE LIST OF IMPORT DUTIES UNDER THE PREFERENTIAL IMPORT DUTY REGIME

_______________ 

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;

BASED ON 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;

PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;

DECISION:

Article 1. AMENDING THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN ITEMS IN SUBHEADING 2710 AS STATED IN Decision No. 105/2001/QD/BTC dated October 10, 2001 of the Minister of Finance TO NEW RATES OF PREFERENTIAL IMPORT DUTY AS FOLLOWS:

Code Number

Description of Group, Item

Tax Rate (%)

Group

Subgroup

1

2

3

4

5

2710

Petroleum and other oils obtained from bituminous minerals, not crude; preparations not specified or included elsewhere containing petroleum and other oils obtained from bituminous minerals in a proportion of 70 percent or more, which are basic components of such preparations

- Various types of gasoline:

2710

00

11

-- Aeronautical gasoline

15

2710

00

12

-- Solvent gasoline

10

2710

00

19

-- Other types of gasoline

60

2710

00

20

- Diesel

20

2710

00

30

- Kerosene

0

2710

00

40

- Aviation fuel (TC1, ZA1...)

25

2710

00

50

- Ordinary fuel oil

15

2710

00

60

- Naptha, Reformate and other preparations for blending gasoline

60

2710

00

70

- Condensate and similar preparations

35

2710

00

90

- Other

10

Article 2. THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO IMPORT DECLARATIONS SUBMITTED TO CUSTOMS AUTHORITIES FROM OCTOBER 22, 2001. PRIOR PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED./.

THE MINISTER
(Signed)
Nguyen Sinh Hung
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