Decision No. 154/2000/QD-BTC On Amending the Tariff Rates for Import Duties on Certain Items in Group 2710 in the Preferential Import Tariff Schedule

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.

Số hiệu154/2000/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýVũ Văn Ninh — Thứ trưởng
Cập nhật21/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành22/09/2000
Ngày áp dụng21/09/2000
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

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

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 154/2000/QĐ-BTC
Hanoi, September 22, 2000

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
DEPUTY MINISTER
(Signed)
Vu Van Ninh
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Bản đồ quan hệ

↑ Cơ sở & văn bản tác động lên văn bản này
Bị sửa đổi, bổ sung bởi 2
130/2000/QÐ-BTC Quyết định số 130/2000/QÐ-BTC về việc sửa đổi mức thuế nhập khẩu một số mặt hàng thuộc nhóm 2710 trong Biểu thuế thuế nhập khẩu ưu đãi Còn hiệu lực
154/2000/QĐ-BTC
Decision No. 154/2000/QD-BTC On Amending the Tariff Rates for Import Duties on Certain Items in Group 2710 in the Preferential Import Tariff Schedule
In effect

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