Decision No. 23/2001/QĐ-BTC amends the preferential import tariff rates for items under Group 2710, including aviation fuel, diesel, marine distillate, and other types of fuels. This document specifies the applicable tariff rates for each type of product.
Scope of application
Importers of goods under Group 2710; customs authorities
Key points
- Importers of aviation fuel must pay a tariff rate of 15%
- Solvent gasoline is subject to a tariff rate of 10%
- Marine distillate is exempt from preferential import tariffs
- Aviation fuel has a tariff rate of 25%
- Common fuel oil is exempt from import tariffs
🌐 Social impact of this document
- Importers of aviation fuel will have to pay a higher tariff rate than before, increasing business costs
- Items such as marine distillate and common fuel oil are exempt from taxes, helping to reduce financial burdens on importers
- The State will have additional revenue from adjusting tariff rates for certain types of fuels
❓ Frequently asked questions
What is the tariff rate for aviation fuel under Group 2710?
The preferential import tariff rate for aviation fuel is 15%
Is marine distillate subject to import tariffs?
Marine distillate under Group 2710 is exempt from import tariffs
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 23/2001/QD-BTC |
HA NOI, March 29, 2001 |
Pursuant to …;
DECISION NO. 23/2001/QD-BTC OF THE MINISTER OF FINANCE ON MARCH 29, 2001 AMENDING AND SUPPLEMENTING THE NAME AND RATE OF IMPORT DUTY FOR ITEMS IN GROUP 2710 IN THE LIST OF PREFERENTIAL IMPORT DUTIES
THE MINISTER OF FINANCE
BASED ON 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;
BASED ON 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/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Duties and Import Duties No. 04/1998/QH10 dated May 20, 1998;
At the proposal of the Director General of the State Revenue总局局长的提议；
DECISION:
Article 1: Amend the preferential import duty rates for certain items in Group 2710 as stipulated in Decision No. 09/2001/QD-BTC dated February 27, 2001 of the Minister of Finance to new preferential import duty 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 bituminous minerals, not crude; undenatured preparations not elsewhere specified or included with a specific gravity of crude petroleum and other oils obtained from bituminous minerals of 70 percent or more, these oils being the basic components of such preparations |
|
|
|
|
|
- Various types of gasoline: |
|
|
2710 |
00 |
11 |
- AVIATION GASOLINE |
15 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
25 |
|
2710 |
00 |
20 |
- Diesel |
10 |
|
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 |
25 |
|
2710 |
00 |
70 |
- Condensate and similar preparations |
0 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2: This Decision shall take effect and apply to import declaration forms submitted to customs authorities from April 1, 2001. Any previous provisions contrary to this Decision are hereby abolished.
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