This Decision amends the import tariff rates for certain petroleum products and bitumen-derived oils, applicable to all consignments registered from April 1, 1998. The new tariff rate is 15% for bitumen and 50% for aviation fuel and general-purpose oil.
Đối tượng áp dụng
Customs authorities, enterprises importing petroleum products and bitumen-derived oils.
Các điểm cốt lõi
- Enterprises importing bitumen → must pay import tax at 15%.
- Enterprises importing aviation fuel (TC1, ZA1...) → must pay import tax at 50%.
- Enterprises importing general-purpose oil → must pay import tax at 50%.
- Customs authorities → apply the new tariff rate from April 1, 1998.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the cost burden on enterprises importing bitumen (15%) compared to the previous rate, helping to lower final product costs.
- Negative impact: Increases the tax burden on enterprises importing aviation fuel and general-purpose oil (50%), raising operational and production costs.
❓ Câu hỏi thường gặp
What is the new tariff rate for bitumen?
Bitumen must be subject to an import tax of 15% under this Decision.
Which enterprise will be most affected by this Decision?
Enterprises importing aviation fuel and general-purpose oil will be most affected, required to pay a 50% import tax under the new regulations.
When does this Decision take effect?
This Decision replaces Decision No. 326/1998/QĐ/BTC and takes effect from April 1, 1998.
What regulations do other items in Group 2710 follow?
Other items in Group 2710 continue to follow Decision No. 590/TC/QĐ/TCT dated August 15, 1997 issued by the Minister of Finance.
Does the new tariff rate apply to all consignments of imported petroleum products?
Consignments of petroleum products with declarations registered from April 1, 1998 will apply the new tariff rate under this Decision.
Toàn văn
Pursuant to …;
Regarding the amendment of tariff rates for certain items under Group 2710 in the Import Tariff Schedule
____________________
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;
Pursuant to the export tax rate and import tax rate frameworks issued together with Resolution No. 537a/NQ/HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolutions No. 31 NQ/UBTVQH9 dated March 9, 1993, No. 174 NQ/UBTVQH9 dated March 26, 1994, No. 290 NQ/UBTVQH9 dated September 7, 1995, and No. 293 NQ/UBTVQH9 dated November 8, 1995 of the Standing Committee of the National Assembly, Term 9;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;
Considering the fluctuations in prices of petroleum products on the global market;
DECISION:
Article 1. - Amending the import tariff rates for certain items under code number 2710 in the Import Tariff Schedule as stipulated in Decision No. 326/1998/QD/BTC dated March 21, 1998 of the Minister of Finance to new import tariff rates as follows:
|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
2710 |
- Petroleum and other oils derived from bituminous minerals, excluding crude forms; Unspecified preparations not elsewhere specified or included, containing petroleum or other oils derived from bituminous minerals at 70 percent or more by weight, these oils being the basic components of such preparations. |
|
|
........ |
................... |
|
|
2710.00.30 |
-- Motor spirit |
15 |
|
2710.00.40 |
-- Aircraft fuel (TC1, ZA1...) |
50 |
|
2710.00.50 |
-- Common fuel oil |
50 |
|
........ |
................... |
|
Article 2. - This Decision replaces Decision No. 326/1998/QD/BTC dated March 21, 1998 and shall apply to all consignments of petroleum products imported with customs declarations registered with customs authorities starting from April 1, 1998. Other items within Group 2710 will continue to be implemented according to Decision No. 590/TC/QD/TCT dated August 15, 1997 of the Minister of Finance./.
DEPUTY MINISTER
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