Decision No. 125/1999/QD-BTC amends the names and tariff rates of import duties for certain petroleum products, specifically white gasoline and condensate. The new tariff rates will be applied from November 1, 1999.
适用范围
Customs authorities and enterprises importing the aforementioned petroleum products.
要点
- Enterprises importing aviation fuel must pay a tariff rate of 10%.
- Enterprises importing solvent gasoline must pay a tariff rate of 10%.
- Enterprises importing other types of gasoline must pay a tariff rate of 15%.
- Enterprises importing diesel must pay a tariff rate of 25%.
- Enterprises importing motor oil are exempt from tax (tariff rate of 0%).
- Enterprises importing general-purpose fuel oil must pay a tariff rate of 20%.
- Enterprises importing naptha, reformate, and other additives for blending gasoline must pay a tariff rate of 15%.
- Enterprises importing condensate and similar products must pay a tariff rate of 5%.
- Enterprises importing other types of petroleum products must pay a tariff rate of 10%.
- Declarations for imported goods submitted before November 1, 1999, are not affected.
🌐 本文件的社会影响
- Positive impact: Enterprises will have clear tariff rates, aiding cost management and production planning.
- Negative impact: Increased tariff rates for certain items such as other types of gasoline (15%) and diesel (25%) increase import costs.
❓ 常见问题
What is the tariff rate for aviation fuel?
Aviation fuel must be subject to a tariff rate of 10% under the new regulations.
What is the tariff rate for enterprises importing condensate and similar products?
Enterprises importing condensate and similar products must pay a tariff rate of 5% under the new regulations.
What is the tariff rate for other types of gasoline?
Other types of gasoline must be subject to a tariff rate of 15% under the new regulations.
What is the tariff rate for enterprises importing diesel?
Enterprises importing diesel must pay a tariff rate of 25% under the new regulations.
What is the tariff rate for condensate and similar products?
Condensate and similar products must be subject to a tariff rate of 5% under the new regulations.
全文
Pursuant to …;
REGARDING THE AMENDMENT OF NAMES AND RATES OF IMPORT DUTY FOR CERTAIN ITEMS IN GROUP 2710 UNDER THE PREFERENTIAL IMPORT DUTY SCHEDULE
___________________________
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 Goods Categories issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
WHEREAS 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;
WHEREAS the guidance of the Prime Minister pursuant to Decision No. 832/QD-TTg dated September 1, 1999 on the handling of taxes and prices for gasoline and oil products;
AFTER CONSULTATION WITH THE MINISTRY OF TRADE AND THE GOVERNMENT PRICING BOARD;
BASED ON THE CHANGES IN PRICES ON THE WORLD MARKET;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
Pursuant to …;
Article 1. AMENDING THE NAME OF WHITE GASOLINE (PAINT GASOLINE) ITEM AND THE RATE OF PREFERENTIAL IMPORT DUTY FOR CONDENSATE AND SIMILAR PRODUCTS IN GROUP 2710 AS STATED IN Decision No. 100/1999/QD-BTC dated August 28, 1999 of the Minister of Finance, TO THE FOLLOWING NEW NAMES AND RATES OF PREFERENTIAL IMPORT DUTY:
|
Code Number |
Description of group, item |
Tariff rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
PETROLEUM OILS AND OTHER OILS NOT ELSEWHERE SPECIFIED OR PROVIDED FOR, OF A SPECIFIC GRAVITY OF PETROLEUM OILS AND OTHER OILS OBTAINED FROM BITUMINOUS MINERALS CONTAINING AT LEAST 70 PERCENT BY WEIGHT OF BITUMINOUS MATERIALS, THESE OILS BEING BASIC COMPONENTS OF THE PRODUCTS MENTIONED - Various types of gasoline: |
|||
| - Various types of gasoline: | ||||
|
2710 |
00 |
11 |
-- Aviation gasoline |
10 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
15 |
|
2710 |
00 |
20 |
- Diesel |
25 |
|
2710 |
00 |
30 |
- Madeut |
0 |
|
2710 |
00 |
40 |
- Aviation fuel (TC1, ZA1...) |
20 |
|
2710 |
00 |
50 |
- Ordinary fuel oil |
20 |
|
2710 |
00 |
60 |
- Naptha, Reformate, and other preparations for blending gasoline. |
15 |
|
2710 |
00 |
70 |
- Condensate and similar preparations |
5 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2. THIS DECISION SHALL TAKE EFFECT AND APPLY TO IMPORT DECLARATION FORMS SUBMITTED TO CUSTOMS AUTHORITIES FROM NOVEMBER 1, 1999. ALL PREVIOUS PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED.
DEPUTY MINISTER
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