Decision No. 326/1998/QD-BTC of the Ministry of Finance amends the import tax rates for certain petroleum products in group code 2710, to be applied from April 1, 1998.
要点
- Import of various types of gasoline (code 2710.00.11) has a tariff rate of 10%
- Import of aviation gasoline other than for aircraft (code 2710.00.19) has a tariff rate of 60%
- Import of various types of diesel (code 2710.00.20) has a tariff rate of 50%
- Import of marine fuel oil (code 2710.00.30) has a tariff rate of 35%
- Import of aviation fuel (code 2710.00.40) has a tariff rate of 50%
- Import of general-purpose fuel oil (code 2710.00.50) has a tariff rate of 50%
- Import of naphtha, reformate, and other products for blending gasoline (code 2710.00.60) has a tariff rate of 60%
- Import of condensate and similar products (code 2710.00.70) has a tariff rate of 15%
- Import of other types (code 2710.00.90) has a tariff rate of 7%
🌐 本文件的社会影响
- Positive impact: Increase in revenue for the state budget through increased import taxes on petroleum products.
- Negative impact: Increased cost burden on businesses dealing with petroleum products and consumers using these products.
❓ 常见问题
What is the tariff rate for aviation gasoline?
The import tariff rate for aviation gasoline (code 2710.00.11) is 10%.
What is the tariff rate for various types of diesel?
The import tariff rate for various types of diesel (code 2710.00.20) is 50%.
What is the tariff rate for marine fuel oil?
The import tariff rate for marine fuel oil (code 2710.00.30) is 35%.
When does this decision take effect?
This decision takes effect from April 1, 1998.
What is the tariff rate for other types of petroleum products?
The import tariff rate for other types of petroleum products (code 2710.00.19) is 60%.
全文
Pursuant to …;
Regarding the amendment of the tax rate for certain items under group 2710 in the Export Tax Schedule and Import Tax Schedule
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;
Pursuant to the export tax rates and import tax rates framework issued together with Resolution No. 537a/NQ-HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolutions No. 31 NQ/UBTVQH9 dated March 9, 1993, No. 174 NQ/UBTVQH9 dated March 26, 1994, No. 290 NQ/UBTVQH9 dated September 7, 1995, and No. 293 NQ/UBTVQH9 dated November 8, 1995 of the Standing Committee of the National Assembly, Term 9;
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 the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;
DECISION:
Article 1. - Amending the import tax rate for certain items under code number 2710 in the Import Tax Schedule stipulated in Decision No. 590 TC/QĐ-TCT dated August 15, 1997 of the Minister of Finance to the new import tax rate as follows:
| Code Number | Group of goods | Tax Rate (%) |
| 1 | 2 | 3 |
| 2710 | Petroleum and other oils derived from bituminous minerals, except crude forms; Unspecified preparations not elsewhere specified, containing petroleum or other oils derived from bituminous minerals at 70 percent or more, these oils being the basic components of such preparations. | |
| -- Various types of gasoline: | ||
| 2710.00.11 | --- Aviation gasoline | 10 |
| 2710.00.19 |
-- Unpackaged herbicide for retail sale |
60 |
| 2710.00.20 | -- Various types of diesel fuel | 50 |
| 2710.00.30 | -- Kerosene | 35 |
| 2710.00.40 | -- Aviation fuel (TC1, ZA1...) | 50 |
| 2710.00.50 | -- Common fuel oil | 50 |
| 2710.00.60 | -- Naphtha, Reformate, and other products used to blend gasoline | 60 |
| 2710.00.70 | -- Condensate and similar products | 15 |
| 2710.00.90 | - Peanut kernels, whether or not broken into pieces | 7 |
Article 2. - This Decision shall take effect and be applied to all shipments of petroleum products imported with customs declarations registered with customs authorities starting from April 1, 1998./.
DEPUTY MINISTER
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