Circular No. 37/1998/TT-BTC guides the collection and payment of additional import duties on petroleum products into the State budget from April 1, 1998, applicable to all imported petroleum product consignments. Different types of petroleum products have different rates of additional duty based on the import price (CIF).
Các điểm cốt lõi
- Customs authorities shall collect and pay the additional import duties on petroleum products into the State budget from April 1, 1998, applicable to all imported petroleum product consignments.
- Various types of gasoline (excluding aviation gasoline) → must pay an additional 30% duty based on the import price (CIF).
- Naphtha, Reformate, and other blending components for gasoline → must pay an additional 30% duty based on the import price (CIF).
- Diesel → must pay an additional 23% duty based on the import price (CIF).
- Aviation fuel → must pay an additional 18% duty based on the import price (CIF).
- Kerosene → must pay an additional 28% duty based on the import price (CIF).
- Asphalt → must pay an additional 10% duty based on the import price (CIF).
🌐 Tác động xã hội từ văn bản này
- Positive impact: Increase revenue for the State budget, support effective management and utilization of petroleum products.
- Negative impact: Increased costs for enterprises importing petroleum products, which may put pressure on retail prices of petroleum products.
❓ Câu hỏi thường gặp
Which types of petroleum products must pay the additional duty?
Various types of gasoline (excluding aviation gasoline), Naphtha, Reformate, and other blending components for gasoline, Diesel, Aviation fuel, Kerosene, Asphalt must all pay the additional duty at the prescribed rates.
What is the rate of additional duty for each type of petroleum product?
Various types of gasoline (excluding aviation gasoline): 30%, Naphtha, Reformate, and other blending components for gasoline: 30%, Diesel: 23%, Aviation fuel: 18%, Kerosene: 28%, Asphalt: 10%.
When does the collection and payment of the additional duty begin?
It begins from April 1, 1998.
On what basis is the rate of additional duty calculated?
The rate of additional duty is calculated based on the import price (CIF).
Which circular does this circular replace?
Circular No. 37/1998/TT-BTC replaces Circular No. 13/1998/TT/BTC.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 37/1998/TT-BTC |
Hanoi, March 28, 1998 |
CIRCULAR
Regarding guidance on collecting additional import duties on petroleum products into the State budget
state budget
Pursuant to the State Budget Law promulgated by Decree No. 47/1996/ND-CP dated April 3, 1996 of the President of the Socialist Republic of Vietnam;
Pursuant to the Decision of the Government Chairman in Circular No. 305/CP-KTTH dated March 23, 1998 of the Government regarding additional import duties on petroleum products;
The Ministry of Finance guides the implementation of the collection and submission of additional import duties on petroleum products imported into the State budget as follows:
1. Collection of additional import duties into the State budget shall be implemented from April 1, 1998 for various types of imported petroleum products at the following rates (%):
- All types of gasoline (except aviation gasoline): 30%
- Naphtha, Reformate, and other products used to blend gasoline: 30%
- Diesel: 23%
- Aviation fuel: 18%
- Kerosene: 28%
- Asphalt: 10%
based on the import price (CIF).
The entire amount collected shall be submitted to the State budget under Chapter: 058, type: 10, subchapter: 05, Section: 026, sub-section: 15 of the current State Budget Classification.
2. Implementation:
This Circular replaces Circular No. 13/1998/TT-BTC dated February 5, 1998 and shall apply to all batches of imported petroleum products with customs declarations registered with customs authorities starting from April 1, 1998.
The General Department of Customs directs local customs offices to implement the collection and submission of additional import duties as stipulated in this Circular.
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DEPUTY MINISTER DEPUTY MINISTER |
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(Signed) |
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Vu Mong Giao |
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