Decision No. 115/2001/QD-BTC amends the preferential import tariff rates for goods belonging to group 2710, including gasoline, diesel, fuel oil, and many other types of fuels. This document specifies the tariff rates for each type of product.
Scope of application
The declarant of customs declaration for importing goods belonging to group 2710
Key points
- Aviation gasoline: tariff rate 15%
- Solvent gasoline: tariff rate 10%
- Other types of gasoline: tariff rate 75%
- Diesel: tariff rate 30%
- Fuel oil: exempt from tax
- Aircraft fuel (TC1, ZA1...): tariff rate 25%
🌐 Social impact of this document
- Reduces financial burden for enterprises importing fuel oil due to tax exemption.
- Increases import costs for other types of gasoline and naptha, reformate due to high tariff rates (75%).
- Business partners in the fuel industry will need to adjust their financial plans based on changes in tariff rates.
❓ Frequently asked questions
What is the preferential import tariff rate for aviation gasoline?
The preferential import tariff rate for aviation gasoline is 15% (Article 1).
Is fuel oil in group 2710 subject to import tax?
Fuel oil in group 2710 is exempt from import tax (Article 1).
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 115/2001/DEC/BTC |
HA NOI, November 15, 2001 |
DECISION
OF THE MINISTER OF FINANCE NUMBER 115/2001/DEC/BTC
DATE November 15, 2001 ON AMENDING AND SUPPLEMENTING THE NAME AND RATE OF IMPORT DUTY FOR ITEMS IN GROUP 2710 IN THE LIST OF PREFERENTIAL IMPORT DUTIES
AMENDING THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN ITEMS IN GROUP 2710 AS SET OUT IN DECISION NO. 110/2001/DEC/BTC DATED OCTOBER 31, 2001 OF THE MINISTER OF FINANCE TO NEW RATES OF PREFERENTIAL IMPORT DUTY AS FOLLOWS:
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/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: Crude petroleum and other oils obtained from bituminous minerals, except in crude form; undetailed preparations or preparations not elsewhere specified containing crude petroleum and other oils obtained from bituminous minerals at a rate of 70% or more, these oils being the main components of such preparations
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Code Number |
Description of Group, Item |
Tax Rate (%) |
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|
Group |
Subgroup |
|
|
|
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
|
|
This Decision shall take effect and apply to import declarations submitted to customs authorities from November 16, 2001. Any previous provisions contrary to this Decision are hereby abolished. |
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|
|
|
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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 |
75 |
|
2710 |
00 |
20 |
- Diesel |
30 |
|
2710 |
00 |
30 |
- Kerosene |
0 |
|
2710 |
00 |
40 |
- Aviation fuel (TC1, ZA1...) |
25 |
|
2710 |
00 |
50 |
- Ordinary fuel oil |
30 |
|
2710 |
00 |
60 |
- Naptha, Reformate and other preparations for blending gasoline |
75 |
|
2710 |
00 |
70 |
- Condensate and similar preparations |
55 |
|
2710 |
00 |
90 |
- Other |
10 |
|
|
|
|
|
|
Article 2: This Decision shall take effect and apply to Import Declaration Forms submitted to Customs authorities from November 16, 2001. All previous provisions contrary to this Decision are hereby abolished.
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