Decision No. 120/2001/QD-BTC Amending and Supplementing the Name and Import Tariff Rate of Goods Belonging to Group 2710 in the Preferential Import Tariff Schedule

Decision No. 120/2001/QD-BTC amends the preferential import tariff rate for certain petroleum products and oils derived from bituminous mineral substances, effective from November 28, 2001.

문서 번호120/2001/QĐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Phạm Văn Trọng — Thứ trưởng
업데이트01. 07. 2026
산업Finance
분야Tax AdministrationFees and Charges
발행일26. 11. 2001
발효일28. 11. 2001
효력 만료일
상태In effect
✦ 스마트 요약

Decision No. 120/2001/QD-BTC amends the preferential import tariff rate for certain petroleum products and oils derived from bituminous mineral substances, effective from November 28, 2001.

핵심 사항

  • Goods belonging to Group 2710 → new tariff rates: Aviation kerosene (15%), Solvent gasoline (10%), Other types of gasoline (80%), Diesel (45%), Fuel oil (15%), Aircraft fuel (25%), Common fuel oil (35%), Naptha, Reformate, and other preparations for blending gasoline (80%), Condensate and similar products (60%), Others (10%)
  • This Decision takes effect from November 28, 2001, for submitted import declarations.
  • Previous regulations contrary to this Decision are abolished.
  • The tariff rates applicable to each item are specified in the tariff table.

🌐 이 문서의 사회적 영향

  • Citizens and businesses will be affected by import costs, particularly for petroleum products with high tariff rates.
  • Businesses need to adjust their import plans to align with the new tariff rates.

❓ 자주 묻는 질문

What is the new tariff rate for aviation kerosene?

The new tariff rate for aviation kerosene is 15% according to Decision No. 120/2001/QD-BTC.

On what date does this decision take effect?

This Decision takes effect from November 28, 2001, for submitted import declarations.

What were the previous regulations like?

Previous regulations contrary to this Decision are abolished and are no longer in effect.

What is the highest tariff rate?

The highest tariff rate is 80%, applied to Other types of gasoline and Naptha, Reformate, and other preparations for blending gasoline.

Which goods have the lowest tariff rates?

The goods subject to the lowest tariff rates are Fuel oil at 15%, Solvent gasoline (10%), and Common fuel oil (35%).

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 120/2001/QD-BTC
HA NOI, November 26, 2001

DECISION

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;

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, 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: AMENDING THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN ITEMS IN GROUP 2710 AS STATED IN Decision No. 115/2001/QD-BTC dated November 15, 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

 

 

Crude petroleum and other oils obtained from bituminous minerals, except in crude form; preparations not specified or included elsewhere containing crude petroleum and other oils obtained from bituminous minerals in a proportion of 70% or more, which are 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

80

2710

00

20

- Diesel

45

2710

00

30

- Kerosene

15

2710

00

40

- Aviation fuel (TC1, ZA1...)

25

2710

00

50

- Ordinary fuel oil

35

2710

00

60

- Naptha, Reformate and other preparations for blending gasoline

80

2710

00

70

- Condensate and similar preparations

60

2710

00

90

- Other

10

Article 2: THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO IMPORT DECLARATIONS SUBMITTED TO CUSTOMS AUTHORITIES FROM NOVEMBER 28, 2001. PREVIOUS PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED.

 

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Pham Van Trong
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