Decision No. 110/2001/QD/BTC amends the preferential import tariff rate for certain petroleum products and types of oil derived from bituminous mineral substances, effective from November 2, 2001.
适用范围
Enterprises importing petroleum products and related oils.
要点
- Enterprises importing aviation gasoline → tariff rate 15%.
- Enterprises importing solvent gasoline → tariff rate 10%.
- Enterprises importing other types of gasoline → tariff rate 70%.
- Enterprises importing diesel → tariff rate 25%.
- Enterprises importing fuel oil → tax exemption (0%).
- Enterprises importing aircraft fuel → tariff rate 25%.
- Enterprises importing kerosene → tariff rate 20%.
- Enterprises importing naphta, reformate, and other preparations for blending gasoline → tariff rate 70%.
- Enterprises importing condensate and similar preparations → tariff rate 45%.
- Enterprises importing other types of oil → tariff rate 10%.
🌐 本文件的社会影响
- Positive impact: Reduces the tax burden on enterprises importing fuel oil (tax exemption), aviation gasoline, and aircraft fuel (tariff rate 25%).
- Negative impact: Increases the tax burden on other types of oil, particularly other types of gasoline (70%) and naphta (70%).
❓ 常见问题
What is the import tariff rate for aviation gasoline?
The import tariff rate for aviation gasoline is 15%.
Which enterprises are most affected by this decision?
Enterprises importing other types of gasoline and naphta are most affected, with a tariff rate of 70%.
When does this decision take effect?
This decision takes effect from November 2, 2001.
Are previous regulations inconsistent with this decision abolished?
Yes, previous regulations inconsistent with this decision are abolished.
What is the import tariff rate for fuel oil?
Fuel oil is exempt from tax (0%).
全文
DECISION
Regarding the amendment and supplementation of the name and import tariff rate for goods in 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;
At the proposal of the Director General of the General Department of Taxation;
DECISION:
Article 1: Amend the preferential import tariff rates for certain goods in subheading 2710 as stipulated in Decision No. 107/2001/QĐ/BTC dated October 18, 2001 of the Minister of Finance to new preferential import tariff rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
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Group |
Subgroup |
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1 |
2 |
3 |
4 |
5 |
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2710 |
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Crude petroleum and other oils obtained from bituminous minerals, not crude; undetailed preparations or products containing crude petroleum and other oils obtained from bituminous minerals at 70 percent or more by weight, these oils being the basic components of such preparations or products |
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- Various types of gasoline: |
|
|
2710 |
00 |
11 |
- AVIATION GASOLINE |
15 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
70 |
|
2710 |
00 |
20 |
- Diesel |
25 |
|
2710 |
00 |
30 |
- Kerosene |
0 |
|
2710 |
00 |
40 |
- Aviation fuel (TC1, ZA1...) |
25 |
|
2710 |
00 |
50 |
- Ordinary fuel oil |
20 |
|
2710 |
00 |
60 |
- Naptha, Reformate and other preparations for blending gasoline |
70 |
|
2710 |
00 |
70 |
- Condensate and similar preparations |
45 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2: This Decision shall take effect and be applied to import declarations submitted to customs authorities from November 2, 2001. Previous regulations contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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