Decision No. 61/1999/QD-BTC amends the preferential import tariff rates for certain items in Group 2710, including gasoline, gasoline additives, and kerosene. This document aims to adjust the tariff rates to align with global market price fluctuations.
Đối tượng áp dụng
Importers of items in Group 2710
Các điểm cốt lõi
- Aviation gasoline (HS Code 2710.00.11) → preferential import tariff rate is 10% (Article 1)
- White gasoline (gasoline for paint) (HS Code 2710.00.12) → preferential import tariff rate is 10% (Article 1)
- Other types of gasoline, diesel, aviation fuel, common fuel oil, naphtha, reformate, and other additives for blending gasoline (HS Codes from 2710.00.19 to 2710.00.60) → preferential import tariff rate is 60% (Article 1)
- Kerosene (HS Code 2710.00.30) → preferential import tariff rate is 10% (Article 1)
- Condensate and similar products (HS Code 2710.00.70) → preferential import tariff rate is 15% (Article 1)
🌐 Tác động xã hội từ văn bản này
- To adjust the import tariff rates in line with global market price fluctuations for petroleum products
- To create fairer competition opportunities for domestic businesses dealing in petroleum products
- To contribute to stabilizing domestic market prices
❓ Câu hỏi thường gặp
What is the preferential import tariff rate for aviation gasoline?
The preferential import tariff rate for aviation gasoline (HS Code 2710.00.11) is 10%.
What is the new preferential import tariff rate applied to diesel and aviation fuel?
The preferential import tariff rate for diesel, aviation fuel (HS Codes from 2710.00.19 to 2710.00.40) is 60%.
When does this decision take effect?
This decision takes effect from June 5, 1999, and applies to all import declarations submitted to customs authorities starting from that date.
Toàn văn
Pursuant to …;
Regarding the amendment of tariff rates for certain items under group 2710 in the preferential import tax schedule in the preferential import tax schedule
______________
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;
Based on the tariff rate framework stipulated in the Import Tax 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, Term 10;
Based on Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
Based on the fluctuation in gasoline and oil prices on the world market;
DECISION:
Article 1: Amend the preferential import tax rates for gasoline, gasoline additives, and mazut under group 2710 specified in the revised and supplemented list of names and import tax rates for certain items in the preferential import tax schedule issued together with Decision No. 29/1999/QĐ/BTC dated March 15, 1999 of the Minister of Finance to new preferential import tax rates as follows:
|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
2710 |
Crude petroleum and other oils obtained from bituminous mineral substances, except in crude form; undetailed preparations or those not elsewhere specified containing crude petroleum and other oils obtained from bituminous mineral substances at 70 percent or more, these oils being the basic components of such preparations |
|
|
|
- Various types of gasoline: |
|
|
2710.00.11 |
-- Aviation gasoline |
10 |
|
2710.00.12 |
-- White gasoline (paint thinner) |
10 |
|
2710.00.19 |
-- Other types of gasoline |
60 |
|
2710.00.20 |
- Diesel |
60 |
|
2710.00.30 |
- Mazut |
10 |
|
2710.00.40 |
- Aviation fuel (TC1, ZA1...) |
60 |
|
2710.00.50 |
- Ordinary gasoline |
60 |
|
2710.00.60 |
- Naphtha, Reformate, and other preparations for blending gasoline |
60 |
|
2710.00.70 |
- Condensate and similar preparations |
15 |
|
2710.00.90 |
- Other |
10 |
Article 2: This Decision shall take effect and be applied to all import declaration forms submitted to customs authorities starting from June 5, 1999.
DEPUTY MINISTER
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