Circular No. 13/1998/TT-BTC guides the collection and payment of additional import duties on petroleum products into the State Budget from February 1, 1998, applicable to all consignments with declarations registered from February 1, 1998. The additional duty is calculated based on the import price (CIF) and paid into the State Budget according to specific regulations.
要点
- Customs organizations → must implement the collection and payment of additional import duties on petroleum products from February 1, 1998, applicable to all consignments with declarations registered from February 1, 1998.
- Types of petroleum products → subject to additional duties: All types of gasoline (except aviation gasoline): 15%, Naphtha, Refomate, and other additives for gasoline blending: 15%, Diesel, fuel oil, aviation fuel: 18%, Lubricating oil: 10% on the import price (CIF).
- The entire amount collected → must be paid into the State Budget under Chapter: 058, type: 10, Clause: 05, Section: 026, Subsection: 15.
🌐 本文件的社会影响
- Positive impact: Increase revenue for the State Budget, ensuring national finance.
- Negative impact: Increased costs for enterprises importing petroleum products.
❓ 常见问题
How is the additional duty calculated based on the import price?
The additional duty is calculated at a specific rate for each type of petroleum product: All types of gasoline (except aviation gasoline): 15%, Naphtha, Refomate, and other additives for gasoline blending: 15%, Diesel, fuel oil, aviation fuel: 18%, Lubricating oil: 10% on the import price (CIF).
When does the collection and payment of the additional duty begin?
Implementation begins from February 1, 1998.
Who is responsible for collecting and paying the additional duty?
Customs organizations are responsible for implementing the collection and payment of the additional duty as stipulated in this Circular.
How is the additional duty paid into the State Budget?
The entire amount collected must be paid into the State Budget under Chapter: 058, type: 10, Clause: 05, Section: 026, Subsection: 15.
Which imported petroleum product consignments are subject to the additional duty?
All imported petroleum product consignments with declarations registered from February 1, 1998.
全文
CIRCULAR
Regarding the guidance on collecting and remitting additional revenue from imported petroleum products to the State Budget.
Pursuant to the State Budget Law promulgated by Decree No. 47/1996/CT-NQ-CTN dated April 3, 1996 of the President of the Socialist Republic of Vietnam;
Pursuant to the Prime Minister's decision at Point 1 of Circular No. 104/CP-KTTH dated January 26, 1998 of the Government regarding the collection of additional revenue from petroleum products;
Pursuant to Decision No. 03/1998/QĐ-BVGCP-TLSX dated January 27, 1998 of the Chairman of the Government Price Control Board on the rate of additional revenue for imported petroleum products,
The Ministry of Finance guides the implementation of the collection and remittance of additional revenue from imported petroleum products into the State Budget as follows:
1- Collection of additional revenue shall be made into the State Budget starting from February 1, 1998, for various types of imported petroleum products at the following rates:
All types of gasoline (excluding aviation gasoline): 15% - Naphtha, Reformate, and other products used to blend gasoline: 15% - Diesel, fuel oil, jet fuel: 18% - Lubricating oil: 10%
based on the import price (CIF).
The total amount collected as mentioned above shall be remitted to the State Budget under Chapter: 058, Type: 10, Clause: 05, Section: 026, Subsection: 15, of the current State Budget Classification.
2- Implementation organization:
This Circular takes effect from February 1, 1998, and applies to all consignments of imported petroleum products with import declarations registered with customs authorities starting from February 1, 1998.
The General Department of Customs directs local customs offices to implement the collection and remittance of additional revenue according to this Circular./.
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