Decision No. 590/TC-QĐ-TCT amends the tariff rates for certain items under Group 2710 in the Import Tariff Schedule, to be applied from September 1, 1997.
要点
- Enterprises importing gasoline, diesel fuel, and other petroleum products derived from bituminous minerals under Group 2710 → must pay import tariffs at new rates: Aviation gasoline (10%), Other types of gasoline (60%), Various types of diesel (50%), Kerosene (12%), Jet fuel (45%), Common fuel oil (45%), Naptha, Reformate, and other products used to blend gasoline (60%), Condensate and similar products (15%), Other products (7%) → effective from September 1, 1997.
- Customs authorities → are responsible for implementing the new tariff rates during the process of control, assessment, and collection of import taxes.
🌐 本文件的社会影响
- Positive impact: Enterprises will need to adjust their import plans and production costs based on the new tax rates, which may affect profits and competitiveness.
- Negative impact: Higher tax rates (such as 60% for other types of gasoline) will increase input costs, reduce profits, and raise the final product price for consumers.
❓ 常见问题
What is the new tariff rate for aviation gasoline?
The new tariff rate for aviation gasoline is 10%.
What is the highest tariff rate specified in this decision?
The highest tariff rate specified in this decision is 60%, applicable to other types of gasoline and naptha, reformate, and other products used to blend gasoline.
When does this decision take effect?
This decision takes effect and is applied to all import declarations registered with customs authorities starting from September 1, 1997.
What actions must enterprises take to comply with this decision?
Enterprises must adjust their import plans and calculate production costs based on the new tariff rates stipulated in the decision.
Which goods does this decision apply to?
This decision applies to goods under Group 2710, specifically gasoline, diesel fuel, and other petroleum products derived from bituminous minerals.
全文
Pursuant to …;
Regarding the amendment of import tax 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 import tariff 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;
DECISION:
Article 1. - Amend the import tax rates for certain items specified in Decision No. 320 TC/QĐ/TCT dated May 7, 1997 of the Minister of Finance regarding the amendment of import tax rates for certain items under Group 2710 in the Import Tariff Schedule to new import tax rates as follows:
|
|
|
Tax Rate (%) |
|
2710 |
- Petroleum and various types of oil derived from bituminous minerals, except in crude form; Unspecified preparations or preparations made elsewhere, containing petroleum or various types of oil derived from bituminous minerals at 70% or more, these oils being the main components of such preparations. |
|
|
|
-- Various types of gasoline: |
|
|
2710.00.11 |
--- Aviation gasoline |
10 |
|
2710.00.19 |
-- Unpackaged herbicide for retail sale |
60 |
|
2710.00.20 |
-- Various types of diesel fuel |
50 |
|
2710.00.30 |
-- Kerosene |
12 |
|
2710.00.40 |
-- Aviation fuel (TC1, ZA1...) |
45 |
|
2710.00.50 |
-- Common fuel oil |
45 |
|
2710.00.60 |
-- Naptha, Reformate, and other preparations for blending gasoline |
60 |
|
2710.00.70 |
-- Condensate and similar products |
15 |
|
2710.00.90 |
- Peanut kernels, whether or not broken into pieces |
7 |
Article 2. - This Decision shall take effect and be applied to all Customs Declaration Forms for imported goods registered with customs authorities starting from September 1, 1997.
DEPUTY MINISTER
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