This Decision amends the preferential import tariff rate for certain petroleum products and oils derived from bituminous mineral substances, applicable to import declarations from November 16, 2001.
핵심 사항
- Goods belonging to group 2710 → new tariff rates are specified (aviation fuel: 15%, solvent gasoline: 10%, diesel: 30%, residual fuel oil: 0%, aircraft fuel: 25%, kerosene: 30%, naptha and reformate: 75%, condensate: 55%, other types: 10%)
- This Decision takes effect from November 16, 2001 for import declarations.
- Previous regulations contrary to this Decision are abolished.
- New tariff rates are applied to aviation fuel, solvent gasoline, diesel, residual fuel oil, aircraft fuel, kerosene, naptha and reformate, condensate, and other types.
- Specific tariff rates for each product have been stipulated.
🌐 이 문서의 사회적 영향
- Citizens will be affected by fuel costs due to the new tariff rates which may increase or decrease compared to before.
- Petroleum importing enterprises must adjust their import plans based on the new tariff rates.
❓ 자주 묻는 질문
What is the tariff rate for aviation fuel?
The tariff rate for aviation fuel is 15%.
What is the tariff rate for residual fuel oil?
Residual fuel oil is exempt from preferential import tariffs, with a rate of 0%.
When does this Decision take effect?
This Decision takes effect from November 16, 2001 for import declarations.
When are old regulations abolished?
Old regulations contrary to this Decision are abolished immediately upon the effective date of the new Decision, specifically from November 16, 2001.
Which type of oil has the highest tariff rate?
The highest tariff rate applies to naptha and reformate for blending gasoline at 75%.
전문
DECISION OF THE MINISTER OF FINANCE
REGARDING THE AMENDMENT AND SUPPLEMENTATION OF THE NAME AND RATE OF DUTY FOR ITEMS IN GROUP 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 Provisions of the Law on Export Tax, 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: Amend the preferential import tax rate for certain items under subheading 2710 as specified in Decision No. 110/2001/QĐ/BTC dated October 31, 2001 of the Minister of Finance to the new preferential import tax rates as follows:
|
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 elsewhere specified or included, containing petroleum or other oils obtained from bituminous minerals in a proportion of 70 percent or more by weight, 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 |
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 declarations submitted to customs authorities from November 16, 2001. All previous provisions contrary to this Decision are hereby abolished./.
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