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.
Scope of application
Importers of items in Group 2710
Key points
- 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)
🌐 Social impact of this document
- 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
❓ Frequently asked questions
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)
Full text
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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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