Decision No. 154/2000/QD-BTC amends the preferential import tariff rates for certain items in Group 2710 in the Preferential Import Tariff Schedule, including gasoline, diesel, kerosene, and aviation fuel. This document takes effect from September 21, 2000.
Đối tượng áp dụng
The importer filing the import declaration
Các điểm cốt lõi
- Aviation fuel: tariff rate is 15%
- Solvent gasoline: tariff rate is 10%
- Other types of gasoline, diesel, kerosene, and common fuel oil: exempted (tariff rate is 0%)
- Aviation fuel (TC1, ZA1...): tariff rate is 25%
- Condensate and similar products: tariff rate is 0%
🌐 Tác động xã hội từ văn bản này
- Reducing import costs for certain petroleum products
- Increasing financial burden on enterprises due to higher taxes on aviation fuel
- Improving management and business operations of petroleum products
❓ Câu hỏi thường gặp
What is the tariff rate for solvent gasoline?
The preferential import tariff rate for solvent gasoline is 10%
Is aviation fuel (TC1, ZA1...) subject to tax?
Yes, the preferential import tariff rate is 25%
Toàn văn
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 Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;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).y ban thường vụ National Assembly, tenth session;
Pursuant to the directive of the Prime Minister in Decision No. 111/2000/QĐ-TTg dated September 20, 2000 of the Government on managing petroleum products;
To amend the preferential import tariff rates for certain items under group 2710 as stipulated in Decision No. 130/2000/QĐ-BTC dated August 24, 2000 of the Minister of Finance, to new preferential import tariff rates as follows:
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1. APetroleum and other oils obtained from bituminous minerals, except crude; undetailed preparations or preparations not elsewhere specified containing petroleum and other oils obtained from bituminous minerals at 70 percent or more by weight, these oils being the basic components of such preparations
|
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. |
||
|
Group |
Subgroup |
|
(%) |
|
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
|
|
- Asphalt |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
This Decision shall take effect and apply to import declarations submitted to customs authorities starting from September 21, 2000. Any previous provisions contrary to this Decision are hereby abolished./. |
|
|
|
|
|
- Various types of gasoline: |
|
|
2710 |
00 |
11 |
- AVIATION GASOLINE |
15 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
0 |
|
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. |
0 |
|
2710 |
00 |
70 |
- Condensate and similar preparations |
0 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2. This Decision shall take effect and be applied to Import Declarations submitted to Customs authorities from September 21, 2000 onwards. All previous provisions contrary to this Decision are hereby abolished./.
DEPUTY MINISTER
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