Decision No. 204/2000/QÐ-BTC amends the preferential import tariff rates for petroleum products and petrochemicals under subheading 2710. The new rates will be applied from January 1, 2001.
适用范围
The person submitting the customs declaration for importation
要点
- Aviation gasoline: tariff rate 15%
- Solvent gasoline: tariff rate 10%
- Other types of gasoline: tariff rate 20%
- Diesel: tariff rate 5%
- Residual fuel oil: tax-free
- Aircraft fuel (TC1, ZA1...): tariff rate 25%
🌐 本文件的社会影响
- Reduce import costs for certain items such as residual fuel oil and diesel.
- Increase import costs for other types of gasoline and aircraft fuel.
- Petroleum production and trading enterprises will be affected by the change in tariff rates.
❓ 常见问题
What is the tariff rate for aviation gasoline under subheading 2710?
The preferential import tariff rate for aviation gasoline is 15%.
Is residual fuel oil under subheading 2710 subject to taxation?
Residual fuel oil under subheading 2710 is exempt from import tax.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 204/2000/QĐ-BTC |
Hanoi, December 21, 2000 |
DECISIONOF THE MINISTER OF FINANCE
REGARDING THE AMENDMENT AND SUPPLEMENTATION OF THE NAME AND RATE OF DUTY FOR ITEMS IN GROUP 2710 in the List of Preferential Import Tariffs
-------------------
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Goods Categories issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
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 Law on Export Tax, Import Tax No. 4/1998/QH10 dated May 20, 1998;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1: Amend the preferential import tax rate for certain goods under Group 2710 as stipulated in Decision No. 154/2000/QĐ-BTC dated September 22, 2000 of the Minister of Finance to the new preferential import tax rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
|
|
Crude petroleum and other oils obtained from non-bituminous minerals, not crude; undetailed preparations or products not elsewhere specified containing crude petroleum and other oils obtained from non-bituminous minerals at 70 percent or more, these oils being the basic components of such preparations. |
|
|
|
|
|
- Various types of gasoline: |
|
|
2710 |
00 |
11 |
-- Aeronautical gasoline |
15 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
20 |
|
2710 |
00 |
20 |
- Diesel |
5 |
|
2710 |
00 |
30 |
- Kerosene |
0 |
|
2710 |
00 |
40 |
- Aviation fuel (TC1, ZA1...) |
25 |
|
2710 |
00 |
50 |
- Ordinary fuel oil |
0 |
|
2710 |
00 |
60 |
- Naptha, Reformate and other preparations for blending gasoline |
20 |
|
2710 |
00 |
70 |
- Condensate and similar preparations |
5 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2: This Decision shall take effect and apply to import declarations submitted to customs authorities starting from January 1, 2001. Any previous provisions contrary to this Decision are hereby abolished.
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Place of Receipt: - Central Party Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Supreme People's Procuracy, Supreme People's Court - Central-affiliated provincial/municipal People's Committees, under the Government - Provincial People's Committees, Departments of Finance, Taxation Bureaus in provinces and centrally governed cities centrally administered city. - Departments, Bureaus, Directorates, Institutes, units directly subordinate to the Ministry of Finance - Representatives of the General Department of Taxation in southern provinces - For record: Office (HC, TH), General Department of Taxation (HC, NV3) |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT DEPUTY MINISTER
(Signed)
Vu Van Ninh
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关系图
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