Circular No. 30/2009/TT-BTC adjusts the preferential import tariff rate for jet engine fuel used in aviation from 15% to 30%, effective as of February 16, 2009.
要点
- Enterprises importing jet engine fuel used in aviation → shall be subject to the new preferential import tariff rate of 30% from February 16, 2009.
🌐 本文件的社会影响
- Negative impact: Enterprises will have to pay additional import tax, increasing production and business costs. The affected entities are airlines and fuel suppliers.
- Positive impact: The new tariff rate may be more aligned with the actual value of this product on the international market.
❓ 常见问题
What is the new tariff rate?
The preferential import tariff rate for jet engine fuel used in aviation has been adjusted to 30% from February 16, 2009.
When does the new tariff rate take effect?
This new tariff rate takes effect as of February 16, 2009, according to the customs declaration for imported goods registered with the Customs authority.
Who are the affected parties?
Enterprises importing jet engine fuel used in aviation will be directly affected by this new tariff rate.
What was the old tariff rate?
The Circular does not specify the old tariff rate, only adjusting it to 30% from February 16, 2009.
When does this take effect?
This Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered with the Customs authority from February 16, 2009.
全文
CIRCULAR
REGARDING THE ADJUSTMENT OF THE RATE OF THE IMPORT DUTY FOR PREFERENTIAL IMPORTS ON CERTAIN ITEMS
INCLUDING AEROSPACE TURBINE ENGINE FUELS
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff Schedule according to the list of taxable goods groups and tax rate ranges for each group. The Preferential Import Tariff Schedule according to the list of taxable goods groups and preferential tax rate ranges for each group;
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Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
WHEREAS Decision No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tax Tariff according to the List of Taxable Commodity Groups and the Tax Rate Range for Each Group, and the Preferential Import Tax Tariff according to the List of Taxable Commodity Groups and the Preferential Tax Rate Range for Each Group;
WHEREAS Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance hereby guides the implementation of the preferential import tax rate for certain items under subheading 2710 in the Preferential Import Tax Tariff as follows:
Article 1. ADJUST THE RATE OF THE PREFERENTIAL IMPORT DUTY ON AEROSPACE TURBINE ENGINE FUELS (JET FUEL) IN SUBSUBHEADINGS 2710.19.13.00 AND 2710.19.14.00 AS STATED IN Circular No. 24/2009/TT-BTC dated February 5, 2009 of the Ministry of Finance TO A NEW PREFERENTIAL IMPORT DUTY RATE OF 30 PERCENT (THIRTY PERCENT).
Article 2. THIS CIRCULAR SHALL TAKE EFFECT FROM THE DATE OF SIGNATURE AND APPLY TO CUSTOMS DECLARATION FORMS FOR IMPORTED GOODS REGISTERED WITH CUSTOMS AUTHORITIES FROM FEBRUARY 16, 2009/.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - People's Committees of provinces and centrally governed cities; - DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE; - Units under and directly affiliated with the Ministry of Finance; - Customs Departments of provinces and cities; - Official Gazette; ||| - Government website and Ministry of Finance website; - To be filed: VT, Tax Policy Department. |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
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