This Decision adjusts the import tax rates for certain goods, specifically sugar and petroleum products. The new tax rates shall take effect from January 1, 1995.
Các điểm cốt lõi
- Group of raw sugar from sugarcane or beets: The tax rate is 10% (Article 1, Clause 2)
- Group of sugar with added flavorings or coloring agents: The tax rate is 20% (Article 1, Clause 3)
- Group of various types of gasoline: The tax rate is 70% (Article 1, Clause 4)
- Group of diesel oil: The tax rate is 30% (Article 1, Clause 5)
- Group of fuel oil: The tax rate is 10% (Article 1, Clause 6)
🌐 Tác động xã hội từ văn bản này
- Positive impact: Import enterprises of sugar and petroleum products will have to pay higher taxes, which may increase production costs.
- Negative impact: End consumers may have to pay higher prices for these goods.
❓ Câu hỏi thường gặp
What is the new tax rate for raw sugar from sugarcane?
The new tax rate for raw sugar from sugarcane is 10% (Article 1, Clause 2).
Which group of goods has a tax rate of 70%?
The group of various types of gasoline has a tax rate of 70% (Article 1, Clause 4).
When does this Decision come into effect?
This Decision takes effect from January 1, 1995, for all customs declarations registered with the Customs authorities from January 1, 1995 onwards (Article 2).
Which group of goods has a tax rate of 30%?
The group of various types of diesel oil has a tax rate of 30% (Article 1, Clause 5).
Which decisions does this Decision replace?
This Decision replaces Decision No. 13/TC-TCT-QD dated January 6, 1995, issued by the Minister of Finance regarding the amendment of the import tax rates for the group of various types of petroleum products under HS code 271000 (Article 3).
Toàn văn
|
MINISTRY OF FINANCE ********* |
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
***********
|
| Number: 317/TC/TCT/QD | Hanoi, April 15, 1995 |
Pursuant to …;
REGARDING THE EFFECTIVE IMPLEMENTATION OF DECISIONS NO. 143 TC/TCT/QD; NO. 144 TC/TCT/QD; AND NO. 234 TC/TCT/QD
TC/TCT/QD; SO 144 TC/TCT/QD; SO 234 TC/TCT/QD
THE MINISTER OF FINANCE
Pursuant to the authority and principles for valuation and taxation of export duties and import duties as stipulated in Article 7 of Decree No. 54/CP;
Pursuant to the Prime Minister's Decision at Circular No. 251/KTTH dated January 17, 1995 on price control during the Tet holiday in 1995;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of Export Tariff Lists and Import Tariff Lists accompanying Decree No. 54/CP;
DECISION:
Article 1. - Amend the import tax rates for certain groups and items specified in the Import Tariff List issued with Decree No. 54/CP of the Prime Minister and certain groups and items specified in Appendix II issued with Decision No. 1138 dated November 17, 1994 of the Minister of Finance to new import tax rates as follows:
|
Code Number |
Group, item |
Rate of duty (%) |
|
170100 |
Sugar from sugar cane, sugar beet, and refined saccharose crystals. |
|
|
|
Raw sugar without added flavoring or coloring: |
|
|
170111 |
- Raw sugar from sugar cane |
10 |
|
170112 |
- Raw sugar from sugar beet |
10 |
|
|
Other types: |
|
|
170191 |
- With added flavoring or coloring |
20 |
|
177199 |
- Other |
20 |
|
271000 |
Petroleum products and other oils derived from bituminous minerals, except crude forms; undetailed preparations or those not mentioned elsewhere, containing petroleum oils or other oils derived from bituminous minerals at 70% or more, these oils being the main components of such preparations. |
|
|
27100010 |
Various types of gasoline |
70 |
|
27100020 |
Various types of diesel fuel |
30 |
|
271000 |
Fuel oil |
10 |
|
27100040 |
Aviation fuel (TC1, ZA1...) |
30 |
|
27100050 |
Kerosene |
20 |
|
27100060 |
Naphtha, Reformate component, and other preparations for blending gasoline 70 |
|
|
27100090 |
Other |
7 |
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThe import tax rates of the groups and items listed in Article 1 of this Decision shall take effect from January 1, 1995 for all customs declarations registered with the Customs authorities from January 1, 1995 onwards. In cases where taxes have been paid for these items according to the old import tax rates, the excess amount paid will be deducted from the subsequent tax payment of the entity.
Article 3. This Decision replaces Decision No. 13/TC-TCT-QD dated January 6, 1995 of the Minister of Finance regarding the amendment of the import tax rates for various types of petroleum products under tariff number 271000.
|
Vu Mong Giao (Signed) |
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