Decision No. 1542/1998/QD-BTC amends the import tax rate for coal from 0% to 20%. The decision takes effect from November 10, 1998.
Các điểm cốt lõi
- Coal (code 2710.00.30) → new import tax rate is 20% → applicable from November 10, 1998.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Enterprises must bear additional costs due to the increase in tax rates, but coal can be imported at higher prices.
- Negative impact: The cost of products using coal as raw material may increase, affecting consumers.
❓ Câu hỏi thường gặp
What is the import tax rate for coal?
The import tax rate for coal (code 2710.00.30) has been amended to 20%.
When does this decision take effect?
This decision comes into force and applies to all Import Declaration Forms registered with Customs authorities starting from November 10, 1998.
Which code number does coal belong to?
Coal belongs to code 2710.00.30 in the Import Tariff Schedule.
What was the old import tax rate for coal?
Information about the old tax rate is not provided in this document, only that the new rate is 20%.
Toàn văn
DECISION
Regarding the amendment and supplementation of the name and import tax rate for certain items under Group 2710 in the Import Tariff Schedule
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Law on Export Tax, Import Tax adopted by the National Assembly on December 26, 1991;
Pursuant to the import tariff rates frameworks issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolutions No. 31 NQ/UBTVQH9 dated March 9, 1993, No. 174 NQ/UBTVQH9 dated March 26, 1994, No. 290 NQ/UBTVQH9 dated September 7, 1995, No. 293 NQ/UBTVQH9 dated November 8, 1995, and No. 416 NQ/UBTVQH9 dated August 5, 1997 of the Standing Committee of the National Assembly, term 9;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 8, 1994of the Prime Minister on issuing the Export Tariff Schedule and the Import Tariff Schedule accompanying Decree No. 54/CP;
Considering the fluctuations in gasoline and oil prices on the world market;
DECISION:
Article 1. Amending the import tax rate for the item Madut under code 2710.00.30 in the Import Tariff Schedule prescribed in Decision No. 1010/1998/QĐ/BTC dated August 10, 1998 of the Minister of Finance to a new import tax rate of 20% (twenty percent).
Article 2. This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with the Customs authorities starting from November 10, 1998./.
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