Decision No. 33/2000/QÐ-BTC Amending the Import Tariff Rates for Certain Items in Group 2710 in the Preferential Import Tariff Schedule

This Decision amends the preferential import tariff rates for certain items in Group 2710, including various types of gasoline, diesel, kerosene, common fuel oil, and naptha. The new rates will be applied from March 6, 2000.

Số hiệu33/2000/QÐ/BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýPhạm Văn Trọng
Cập nhật16/06/2026
NgànhUnclassified
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành06/03/2000
Ngày áp dụng06/03/2000
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This Decision amends the preferential import tariff rates for certain items in Group 2710, including various types of gasoline, diesel, kerosene, common fuel oil, and naptha. The new rates will be applied from March 6, 2000.

Đối tượng áp dụng

Importers of items in Group 2710

Các điểm cốt lõi

  • Aviation gasoline: The tariff rate is 15% (Article 1)
  • Solvent gasoline: The tariff rate is 10% (Article 1)
  • Diesel and common fuel oil: Exempt from import tax (Article 1)
  • Naptha, reformate, and other products for blending gasoline: The tariff rate is 15% (Article 1)
  • Condensate and similar products: Exempt from import tax (Article 1)

🌐 Tác động xã hội từ văn bản này

  • Reducing import costs for businesses when certain items are exempted from tax
  • Increasing government revenue from applying higher tariff rates on aviation gasoline and naptha
  • Impacting the production cost of products of enterprises using raw materials in Group 2710

❓ Câu hỏi thường gặp

Does solvent gasoline have to pay import tax?

Yes, solvent gasoline is subject to a tariff rate of 10% (Article 1)

When was diesel exempted from import tax?

From March 6, 2000 (Article 2)

What is the tariff rate for naptha?

Naptha is subject to a tariff rate of 15% (Article 1)

Toàn văn

MINISTRY OF FINANCE

- * -

Number: 33/2000/QĐ/BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------------

Hanoi, March 6, 2000

DECISION OF THE MINISTER OF FINANCE

Regarding the amendment of the import tax rates for certain goods Based on the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998
-----------------------------------

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;

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 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 Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;

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 Export Tax and Import Tax Law No. 04/1998/QH10 dated May 20, 1998;

Implementing the directive of the Prime Minister in Circular No. 204/CP-KTTH dated March 2, 2000 on adjusting prices and taxes for petroleum products;

PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;

Pursuant to …;

Article 1. Amend the preferential import tax rates for certain goods under subheading 2710 as stipulated in Decision No. 12/2000/QĐ/BTC dated February 3, 2000 of the Minister of Finance, to new preferential import tax rates as follows:

Code Number

Description of Group, Item Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals.
Group Subgroup (%)
1 2 3 4 5
2710 Crude petroleum and other oils obtained from bituminous minerals, not crude; undetailed preparations or those listed elsewhere containing petroleum or other oils obtained from bituminous minerals in a proportion of 70% or more by weight, these oils being the basic components of such preparations
 

Those preparations containing petroleum or other oils obtained from bituminous minerals in a proportion of 70% or more by weight, 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

15

2710

00

20

- Diesel

0

2710

00

30

- Madeut

0

2710

00

40

- Aviation fuel (TC1, ZA1...)

25

2710

00

50

- Ordinary gasoline

0

2710

00

60

- Naptha, Reformate, and other preparations for blending gasoline.

15

2710

00

70

- Condensate and similar preparations

0

2710

00

90

- Other

10

Article 2. This Decision shall take effect and be applied to import declarations submitted to customs authorities starting from March 6, 2000. All previous regulations contrary to this Decision are hereby abolished./.

Place of Receipt:

- Central Party Committee Office

- NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT

- Departments, Bureaus, Institutes, Commissions, Units

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 governed city

- Departments, Bureaus, Directorates, Institutes, units

UNDER THE MINISTRY

CERTIFIED BY THE MINISTER OF FINANCE

DEPUTY MINISTER

Pham Van Trong

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Bản đồ quan hệ

33/2000/QÐ/BTC
Decision No. 33/2000/QÐ-BTC Amending the Import Tariff Rates for Certain Items in Group 2710 in the Preferential Import Tariff Schedule
In effect
↓ Văn bản chịu tác động từ văn bản này
Sửa đổi, bổ sung 2
61/2000/QĐ-BTC Quyết định số 61/2000/QĐ-BTC Về việc sửa đổi mức thuế suất thuế nhập khẩu một số mặt hàng thuộc nhóm 2710 trong Biểu thuế thuế nhập khẩu ưu đãi Còn hiệu lực

Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.