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 |
|
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./.
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