This Decision amends the preferential import tax rates for certain gasoline and diesel items under Group 2710. The new tax rates will be applied from June 5, 1999.
要点
- Item Aviation kerosene (code 2710.00.11) → tax rate 10%
- Item White gasoline (paint thinner, code 2710.00.12) → tax rate 10%
- Item Other types of gasoline (code 2710.00.19) → tax rate 60%
- Item Diesel (code 2710.00.20) → tax rate 60%
- Item Methyl alcohol (code 2710.00.30) → tax rate 10%
🌐 本文件的社会影响
- Individuals and businesses directly importing gasoline and diesel items will have to pay additional costs due to the increase in tax rates.
- Fuel production enterprises may adjust product prices to offset increased costs.
❓ 常见问题
What is the new tax rate for Aviation kerosene?
The new tax rate for Aviation kerosene (code 2710.00.11) is 10%.
Which item has the highest tax rate and what is the tax rate?
Other types of gasoline (code 2710.00.19) has the highest tax rate at 60%.
When does this Decision take effect?
This Decision takes effect and is applicable to all import declarations submitted to customs authorities starting from June 5, 1999.
What is the new tax rate for Methyl alcohol?
The new tax rate for Methyl alcohol (code 2710.00.30) is 10%.
Which items have a tax rate of 60%?
Other types of gasoline (code 2710.00.19), Diesel (code 2710.00.20), and Common fuel oil (code 2710.00.50) have a tax rate of 60%.
全文
Pursuant to …;
Regarding the amendment of the tariff rates for certain items under Group 2710 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;
Pursuant to 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;
Pursuant to 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 Export Tax, Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
Considering the fluctuations 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 List of Name and Tariff Rate Amendments for Certain Items of the Preferential Import Tax Schedule issued pursuant to 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 minerals, except in crude form; undetailed preparations or preparations not elsewhere specified containing crude petroleum and other oils obtained from bituminous minerals 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 (gasoline for paint) |
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 declarations submitted to customs authorities starting from June 5, 1999.
DEPUTY MINISTER
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