Decision No. 33/2000/QD-BTC of the Ministry of Finance amends the preferential import tariff rates for certain petroleum products and derivatives, effective from March 6, 2000.
Các điểm cốt lõi
- Import enterprises → shall pay import duties at the new tariff rates: Aviation fuel (15%), Solvent fuel (10%), Other gasoline (15%), Aircraft fuel (25%), Naptha, Reformate, and other additives for blending gasoline (15%), Other items (10%) → zero percent tariff rate for Diesel, Bitumen, Common kerosene.
- Import enterprises → shall not pay taxes on items with a zero percent tariff rate: Diesel, Bitumen, Common kerosene.
- Customs authorities → shall implement the new tariff rates from March 6, 2000.
- Import enterprises → all previous regulations contrary to this decision are hereby abolished.
- Effective date: March 6, 2000.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces tax costs for import enterprises on certain items such as Diesel, Bitumen, Common kerosene.
- Negative impact: Increases tax costs for import enterprises on Aviation fuel (15%), Solvent fuel (10%), Other gasoline (15%).
❓ Câu hỏi thường gặp
What is the new tariff rate for aviation fuel?
The new tariff rate for aviation fuel is 15%.
Which items have a zero percent tariff rate?
Diesel, Bitumen, Common kerosene have a zero percent tariff rate.
When does this decision take effect?
This decision takes effect from March 6, 2000.
What will happen to previous regulations contrary to this decision?
All previous regulations contrary to this decision are hereby abolished.
What items are subject to the new tariff rates?
The new tariff rates apply to the following items: Aviation fuel (15%), Solvent fuel (10%), Other gasoline (15%), Aircraft fuel (25%), Naptha, Reformate, and other additives for blending gasoline (15%), Other items (10%).
Toàn văn
Pursuant to …;
Regarding the amendment of the import tax rate for certain items under subheading 2710 in the Preferential Import Tax Tariff
_________________________________
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 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 of the Standing Committee of the National Assembly, Tenth Session;
Pursuant to Article 1 of the Decree No. 94/1998/NĐ-CP November 17, 1998 of the Government detailing the implementation of the Law amending and supplementing some articles of the Law on Export Tax, Import Tax 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 regarding the adjustment of prices and taxes on 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 items 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 from March 6, 2000 onwards. All previous provisions contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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