Decision No. 130/2000/QD-BTC amends the preferential import tariff rates for certain items under Group 2710 in the Preferential Import Tariff Schedule, including various types of gasoline, oil, and fuels. This affects the importation of these products into Vietnam.
适用范围
Importers of items under Group 2710; customs authorities
要点
- Importers of aviation fuel must pay a tariff rate of 15%
- Importers of solvent gasoline and other types of gasoline must pay a tariff rate of 10%
- Importers of diesel, kerosene, and common fuel oil are exempt from paying tariffs
- Importers of aircraft fuel (TC1, ZA1...) must pay a tariff rate of 25%
- Importers of naptha, reformate, and other blending components for gasoline must pay a tariff rate of 10%
🌐 本文件的社会影响
- Reduces financial burden on enterprises when importing diesel, kerosene, and common fuel oil
- Increases import costs for other types of fuel such as aviation fuel, solvent gasoline, naptha, and reformate
- May affect market prices of these items due to changes in tariff rates
❓ 常见问题
What is the preferential import tariff rate for aviation fuel?
The preferential import tariff rate for aviation fuel is 15%
Is there a need to pay tariffs when importing diesel?
No, importers of diesel are not required to pay tariffs
What is the preferential import tariff rate for naptha and reformate?
The preferential import tariff rate for naptha and reformate is 10%
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the import tariff rates for certain items under group 2710 in the Import Preferential Tariff Schedule
Based on 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
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, authorities, and responsibilities of ministries and ministerial-level agencies in state management;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on tasks, authorities, and organizational structure of the Ministry of Finance;
Pursuant to the framework of tariff rates stipulated in the Import Tariff Schedule accompanying Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the Xth term; Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).the Standing Committee of the Xth National Assembly;
BASED ON Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of Law No. 04/1998/QH10 dated May 20, 1998 amending and supplementing certain articles of the Law on Export Tax, Import Tax;
BASED ON the guidance of the Prime Minister in Circular No. 3542/VPCP-KTTH dated August 22, 2000 of the Government Office regarding measures to handle issues in the business of gasoline and diesel fuel;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1TO AMEND the preferential import tariff rates for certain goods under subheading 2710 as stipulated in Decision No. 61/2000/QĐ-BTC dated April 28, 2000 of the Minister of Finance, to new preferential import tariff rates as follows:
|
Code Number |
Description of Group, Item |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
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Group |
Subgroup |
|
(%) |
||
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1 |
2 |
3 |
4 |
5 |
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|
2710 |
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Crude petroleum and other oils obtained from bituminous minerals, not crude; undetailed preparations or those listed elsewhere containing petroleum or other oils obtained from bituminous minerals in a proportion of 70% or more by weight, these oils being the basic components of such preparations |
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|
|
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Those preparations containing petroleum or other oils obtained from bituminous minerals in a proportion of 70% or more by weight, these oils being the basic components of such preparations |
|
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
- Various types of gasoline: |
|
|
|
2710 |
00 |
11 |
- AVIATION GASOLINE |
15 |
|
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
|
2710 |
00 |
19 |
-- Other types of gasoline |
10 |
|
|
2710 |
00 |
20 |
- Diesel |
0 |
|
|
2710 |
00 |
30 |
- Madeut |
0 |
|
|
2710 |
00 |
40 |
- Aviation fuel (TC1, ZA1...) |
25 |
|
|
2710 |
00 |
50 |
- Ordinary gasoline |
0 |
|
|
2710 |
00 |
60 |
- Naptha, Reformate, and other preparations for blending gasoline. |
10 |
|
|
2710 |
00 |
70 |
- Condensate and similar preparations |
0 |
|
|
2710 |
00 |
90 |
- Other |
10 |
|
Article 2THIS DECISION shall take effect and be applied to import declarations submitted to customs authorities starting from August 20, 2000. All previous regulations contrary to this decision are hereby abolished./.
关系图
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