Decision No. 38/2008/QD-BTC of the Ministry of Finance amends the preferential import tariff rate for jet engine fuel used in the aviation industry from 15% to 0%, effective from the date of publication in the Official Gazette.
适用范围
Air cargo enterprises and units supplying jet engine fuel for the aviation industry.
要点
- Jet engine fuel used for aviation belonging to subheading 2710.19.13.00 and 2710.19.14.00 → shall be exempted from preferential import tax (new tariff rate is 0%).
- This Decision takes effect from the date of publication in the Official Gazette.
- Applies to customs declarations for imported goods made after 15 days from the date of publication in the Official Gazette.
🌐 本文件的社会影响
- Air cargo enterprises will reduce import costs for fuel, increase profits, and competitiveness.
- Citizens may see reduced airfare due to savings in operating costs.
❓ 常见问题
What is the new tariff rate?
The new preferential import tariff rate for jet engine fuel used in the aviation industry is 0% (zero percent).
When does this Decision take effect?
This Decision takes effect and applies to customs declarations for imported goods made after 15 days from the date of publication in the Official Gazette.
Who is it applicable to?
It applies to jet engine fuel used in the aviation industry belonging to subheading 2710.19.13.00 and 2710.19.14.00.
What is the duration of application of this Decision?
This Decision takes effect from the date of publication in the Official Gazette, without specifying a specific duration.
Will enterprises importing jet engine fuel before the publication in the Official Gazette be affected?
No, the regulation only applies to customs declarations for imported goods made after 15 days from the date of publication in the Official Gazette.
全文
Pursuant to …;
REGARDING THE AMENDMENT OF THE RATE OF PREFERENTIAL IMPORT DUTY FOR MARINE DIESEL FUELS USED IN THE AVIATION SECTOR IN THE LIST OF PREFERENTIAL IMPORT DUTIESáp dụng cho ngành hàng không trong Biểu thuế nhập khẩu ưu đãi
_____________________________
THE MINISTER OF FINANCE
BASED ON THE LAW ON EXPORT TAXES AND IMPORT TAXES NUMBER 45/2005/QH11 OF JUNE 14, 2005;
BASED ON RESOLUTION NUMBER 295/2007/NQ-UBTVQH12 OF SEPTEMBER 28, 2007 OF THE NATIONAL ASSEMBLY STANDING COMMITTEE ON THE ISSUANCE OF THE EXPORT TAX LIST AND THE FRAMEWORK OF TAX RATES FOR EACH GROUP OF GOODS, AND THE PREFERENTIAL IMPORT TAX LIST AND THE FRAMEWORK OF PREFERENTIAL TAX RATES FOR EACH GROUP OF GOODS;
BASED ON DECREE NUMBER 149/2005/NĐ-CP OF DECEMBER 8, 2005 OF THE GOVERNMENT GUIDING THE IMPLEMENTATION OF THE LAW ON EXPORT TAXES AND IMPORT TAXES;
BASED ON DECREE NUMBER 77/2003/NĐ-CP OF JULY 1, 2003 OF THE GOVERNMENT ON THE TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR OF THE DEPARTMENT OF TAX POLICY.
DECISION:
Article 1. AMEND THE RATE OF PREFERENTIAL IMPORT DUTY FOR MARINE DIESEL FUELS USED IN AVIATION (JET FUEL) BELONGING TO SUBHEADINGS 2710.19.13.00 AND 2710.19.14.00 AS SET OUT IN DECISION NUMBER 28/2008/QĐ-BTC OF MAY 19, 2008 OF THE MINISTER OF FINANCE TO A NEW RATE OF PREFERENTIAL IMPORT DUTY OF 0% (ZERO PERCENT).
Article 2. THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO CUSTOMS DECLARATIONS FOR IMPORTED GOODS AFTER 15 DAYS FROM THE DATE OF PUBLICATION IN THE OFFICIAL GAZETTE.
DEPUTY MINISTER
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