This Decision amends the import tariff rates for two items: Firewood oil and Aircraft fuel (TC1, ZA1) in the goods category with code 271000. The new tariff rate will be applied from January 1, 1995.
Key points
- Customs officers → must apply the new tariff rate to Firewood oil and Aircraft fuel (TC1, ZA1) in the goods category with code 271000 from January 1, 1995.
- Import enterprises → are informed of the new tariff rates: Various types of gasoline at 70%, various types of diesel at 40%, Mazut at 10%, aircraft fuel at 30%, general firewood oil at 20%, Naphtha, Reformed component, and other products for blending gasoline at 70%, Other types at 10%.
- Customs authorities → must collect taxes according to the new rates from January 1, 1995.
🌐 Social impact of this document
- Enterprises importing petroleum products and fuels will bear additional costs due to increased tariff rates, particularly for general firewood oil (20%) and Naphtha, Reformed component (70%).
- End consumers may have to pay more for petroleum products due to the increase in import tariffs.
❓ Frequently asked questions
When will the new tariff rates be applied?
The new tariff rates will be applied from January 1, 1995, for all import declarations registered with customs authorities from that date onwards.
What must customs officers do?
Customs officers must apply the new tariff rate to Firewood oil and Aircraft fuel (TC1, ZA1) in the goods category with code 271000 from January 1, 1995.
What are the specific new tariff rates?
The new tariff rates are as follows: Various types of gasoline at 70%, various types of diesel at 40%, Mazut at 10%, aircraft fuel at 30%, general firewood oil at 20%, Naphtha, Reformed component, and other products for blending gasoline at 70%, Other types at 10%.
Which commodities are subject to the new tariff rates?
Commodities subject to the new tariff rates include various types of gasoline (70%), various types of diesel (40%), Mazut (10%), aircraft fuel (30%), general firewood oil (20%), Naphtha, Reformed component, and other products for blending gasoline (70%), Other types (10%).
Which enterprises will be affected?
Enterprises importing petroleum products and fuels will bear additional costs due to increased tariff rates, particularly for general firewood oil (20%) and Naphtha, Reformed component (70%).
Full text
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of import tariffs for certain goods
THE MINISTER OF FINANCE
WHEREAS Article 8 of the Law on Export Tax and Import Tax adopted by the National Assembly on December 26, 1991;
Based on the tariff rates specified in the Export Tax Schedule and Import Tax Schedule issued together with Resolution No. 537a dated February 22, 1992 of the State Council, amended and supplemented by Resolutions No. 31/UBTVQH9 dated March 9, 1993 and No. 174 NQ/UBTVQH9 dated March 26, 1994 of the Standing Committee of the National Assembly, Ninth Session;
Based on the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance of the Export Tax Schedule and Import Tax Schedule accompanying Decree No. 54/CP;
DECISION:
Article 1. Amend the import tax rate for two items: Fire oil and Aircraft fuel (TC1 and ZA1) in the group of goods with code 271000: various types of gasoline and diesel oil as specified in the Amended and Supplemental Import Tax Schedule issued together with Decision No. 1138 TC/TCT dated November 17, 1994 of the Minister of Finance to new import tax rates as follows:
|
Code Number |
Group, item |
Rate of import tax % |
|
271000 |
Gasoline, kerosene, and other oils derived from bituminous minerals, except crude forms, not otherwise specified or included elsewhere, containing petroleum oils or oils derived from bituminous minerals at 70 percent or more by weight, these oils being the basic components of such products: |
|
|
27100010 |
Various types of gasoline |
70 |
|
27100020 |
Various types of diesel fuel |
40 |
|
27100030 |
Fuel oil |
10 |
|
27100040 |
Aircraft fuel (TC1, ZA1...) |
30 |
|
27100050 |
Common fuel oil |
20 |
|
27100060 ³ |
Naphtha, Reformate component, and other preparations for blending gasoline |
70 |
|
27100090 |
Other |
10 ³ |
Article 2. The import tax rates for the group of goods with code 271000: various types of gasoline and diesel oil as stated in Article 1 shall take effect from January 1, 1995 for all customs declarations for imported goods registered with the Customs authorities from January 1, 1995 onwards./.
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