Circular No. 16661/BTC-CST stipulates preferential import tariff rates applicable to aviation fuel and jet fuels based on international market prices. This document aims to flexibly adjust tax policies to align with price fluctuations.
적용 범위
["Aviation fuel and jet fuel trading enterprises", "Airlines"]
핵심 사항
- "Aviation fuel and jet fuel trading enterprises" shall comply with preferential import tariff rates corresponding to international market prices as prescribed in this circular - Article 1
- "Ministry of Finance" may adjust the minimum rate to 7% and the maximum not exceeding 40%, depending on market prices - Article 2
- The interval between two consecutive adjustments of preferential import tariffs shall be at least ten calendar days - Article 3
- "Aviation fuel and jet fuel trading enterprises" may use preferential import tariff rates to develop business plans and strategies - Article 4
- In special cases where market prices experience sudden changes or abnormal fluctuations, the Ministry of Finance may adjust specific preferential import rates for each period - Article 5
🌐 이 문서의 사회적 영향
- "Aviation fuel and jet fuel trading enterprises" and "airlines" benefit from flexible adjustments in preferential import tariff rates.
- Consumers may be affected by price changes when tariff rates vary.
- The Ministry of Finance has additional tools to manage the aviation fuel and jet fuel market more effectively.
❓ 자주 묻는 질문
What is the maximum preferential import tariff rate?
Not exceeding 40% (Article 2)
What is the minimum interval between two consecutive adjustments of tariff rates?
Ten calendar days (Article 3)
Which market price is used to determine the preferential import tariff rate?
The average Platt's Sin-Jet A1 price in Singapore over the preceding 30 days before adjustment (Article 2)
Can aviation fuel and jet fuel trading enterprises use the tariff rate to develop business plans?
Yes, enterprises can use these rates to develop business plans and strategies (Article 4)
How can the Ministry of Finance adjust the preferential import tariff rate in case of abnormal market price fluctuations?
The Ministry of Finance may adjust specific preferential import rates for each period (Article 5)
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Freedom – Happiness – ..., day … month … year … |
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Number: 16661/BTC-CST |
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Regarding preferential import tariff rates for aviation fuel and corresponding aircraft fuel on the global market |
Hanoi, November 29, 2012 |
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Respected: - Aviation fuel trading enterprises; - Airlines. |
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005 and guiding documents thereunder;
After receiving comments from relevant ministries and airlines, to proactively manage and control tax policies for aviation fuel and aircraft fuel, the Ministry of Finance hereby announces preferential import tariff rates applicable to aviation fuel and aircraft fuel under subheading 2710 in the Preferential Import Tariff Schedule corresponding to the price of aviation fuel and aircraft fuel on the global market as follows:
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Quarter (1) |
Platt's Sin-Jet A1 Price (USD/barrel) |
Preferential Import Tariff Rate |
|---|---|---|
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1 |
105 and above |
7% |
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2 |
95 to less than 105 |
Maximum 9% |
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3 |
85 to less than 95 |
Maximum 20% |
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4 |
From 70 to under 85 |
Maximum 30% |
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5 |
Less than 70 |
Maximum 40% |
Where:
- Aviation fuel with code: 2710.12.20.
- Aircraft fuel with codes: 2710.19.81 and 2710.19.82.
The Platt's Sin-Jet A1 price used as the basis for determining and issuing the preferential import tariff rates mentioned above is the average price on the Singapore market for the thirty days prior to the adjustment date of the aviation fuel and aircraft fuel tariff rate.
The preferential import tariff rates specified in the aforementioned schedule are one of the bases for the Ministry of Finance to consider and issue Circulars on specific preferential import tariff rates for aviation fuel and aircraft fuel to be applied during each period and under normal market conditions both domestically and internationally. These tariff rates also serve as a basis for aviation fuel and aircraft fuel trading enterprises and airlines to proactively develop business plans and strategies.
The minimum time interval between two consecutive preferential import tariff adjustments is ten calendar days.
In special cases where domestic and international market prices fluctuate abnormally, the preferential import tariff rates for aviation fuel and aircraft fuel will be managed according to specific regulations issued by the Ministry of Finance. In all cases, the maximum preferential import tariff rate shall not exceed 40 percent.
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Place of Receipt: |
DEPUTY MINISTER |
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- As above; - Prime Minister, Deputy Prime Ministers (for information); - Ministries, agencies equivalent to ministries, and government agencies; - Customs Departments of provinces and cities; - Ministry of Finance website; - Units under the Ministry of Finance; - To be filed: VT, CST (PXNK). |
DEPUTY MINISTER |
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(signed) Vu Thi Mai |
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