Decision No. 16/2000/QĐ-BTC amends the preferential import tariff rates for certain items in Group 2711 of the Preferential Import Tariff Schedule. The tariff rates are adjusted for liquefied hydrocarbon gases and gas forms.
Scope of application
Taxpayers, customs authorities
Key points
- Natural gas in gaseous form (2711 21 00) shall be subject to a tariff rate of 1% (Article 1).
- Other items in Groups 2711 19 00 and 2711 29 00 shall also apply a tariff rate of 1% (Article 1).
- Certain items such as propane, butanes, ethylene, propylene, butylene, and butadiene have a tariff rate of 0% (Article 1).
- This Decision applies to import declarations submitted from February 20, 2000 onwards (Article 2).
- Previous regulations contrary to this Decision are hereby abolished.
🌐 Social impact of this document
- Reducing the tax burden on enterprises importing propane, butanes, ethylene, propylene, butylene, and butadiene.
- Increasing import costs for natural gas in gaseous form and certain other items in Group 2711.
❓ Frequently asked questions
What is the new tariff rate applicable to propane?
Propane (code 2711 12 00) has a new tariff rate of 0%.
When does this Decision take effect?
This Decision takes effect from February 20, 2000 (Article 2).
What is the new tariff rate applicable to natural gas in gaseous form?
Natural gas in gaseous form (code 2711 21 00) has a new tariff rate of 1%.
How will previous regulations contrary to this Decision be handled?
Previous regulations contrary to this Decision are hereby abolished (Article 2).
Full text
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
group 2711 in the Tariff of Preferential Import Duties
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;
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 Articles of the Law on Export Duties and Import Duties No. 04/1998/QH10 dated May 20, 1998;
Considering the opinions of the Ministry of Trade in Circular No. 0697 TM-XNK dated February 15, 2000 and of the Government Price Board in Circular No. 113/BVGCP dated February 15, 2000;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1Amend the preferential import duty rates for certain goods under group 2711 as stipulated in Decision No. 100/1999/QĐ-BTC dated August 28, 1999 of the Minister of Finance to new preferential import duty 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. |
|||
|
Group |
Subgroup |
|
(%) |
||
|
1 |
2 |
3 |
4 |
5 |
|
|
2711 |
|
|
Natural gas from petroleum and other hydrocarbon gases |
|
|
|
|
|
|
- LIQUEFIED: |
|
|
|
2711 |
11 |
00 |
- Natural gas |
0 |
|
|
2711 |
12 |
00 |
- Propane |
0 |
|
|
2711 |
13 |
00 |
- Butanes |
0 |
|
|
2711 |
14 |
00 |
- Ethylene, propylene, butylene and butadiene |
0 |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
2711 |
19 |
00 |
- Paddy: |
0 |
|
|
|
|
|
- GASEOUS FORM: |
|
|
|
2711 |
21 |
00 |
- Natural gas |
1 |
|
|
2711 |
29 |
00 |
- Paddy: |
1 |
|
Article 2This Decision shall take effect and be applied to import declarations submitted to customs authorities starting from February 20, 2000. All previous regulations contrary to this Decision are hereby abolished./
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