This Decision amends the preferential import tax rates for certain items under group 2710, including gasoline, diesel, fuel oil, and common fuel oil. The new rates will be applied from May 10, 2000.
适用范围
Importers of goods listed in this Decision
要点
- Importers of aviation gasoline must pay a tax rate of 15%
- Importers of solvent gasoline must pay a tax rate of 10%
- Importers of other types of gasoline must pay a tax rate of 20%
- Importers of diesel must pay a tax rate of 5%
- Importers of fuel oil are exempt from paying taxes
- Importers of aircraft fuel (TC1, ZA1...) must pay a tax rate of 25%
- Importers of common fuel oil must pay a tax rate of 5%
🌐 本文件的社会影响
- To adjust tax levels to align with market conditions and economic policy
- Increase state budget revenue from the importation of these items
- May increase product costs for consumers due to higher tax expenses
❓ 常见问题
Importers of aviation gasoline must pay a tax rate of how much?
Importers of aviation gasoline must pay a tax rate of 15%
What is the tax rate for diesel?
Importers of diesel must pay a tax rate of 5%
Are there any items that are exempt from taxation upon importation?
Fuel oil is exempt from taxation
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 61/2000/QĐ-BTC |
HA NOI, April 28, 2000 |
DECISION OF THE MINISTER OF FINANCE
REGARDING THE AMENDMENT OF THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUP 2710 IN THE PREFERENTIAL IMPORT DUTY 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 THE DECREE NO. 178/CP OF OCTOBER 28, 1994 OF THE GOVERNMENT ON TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Goods Categories issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
BASED ON ARTICLE 1 OF THE DECREE NO. 94/1998/NĐ-CP OF NOVEMBER 17, 1998 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW AMENDING AND COMPLEMENTING SOME ARTICLES OF THE LAW ON EXPORT TAXES AND IMPORT DUTIES NO. 04/1998/QH10 OF MAY 20, 1998;
At the proposal of the Director General of the State Revenue总局局长的提议；
Pursuant to …;
Article 1:AMEND THE PREFERENTIAL IMPORT DUTY RATES OF CERTAIN ITEMS IN GROUP 2710 AS STATED IN THE DECISIONS NO. 33/2000/QĐ/BTC OF MARCH 6, 2000 AND NO. 35/2000/QĐ/BTC OF MARCH 9, 2000 OF THE MINISTER OF FINANCE TO NEW PREFERENTIAL IMPORT DUTY RATES AS FOLLOWS:
|
Code Number |
Description of Group, Item
|
Tariff
|
||
|
Group
|
Subgroup
|
|
(%)
|
|
|
1
|
2
|
3
|
4
|
5
|
|
|
|
|
|
|
|
2710
|
|
|
PETROLEUM AND OTHER OILS DERIVED FROM BITUMINOUS MINERALS, EXCEPT IN RAW FORM; UNSPECIFIED PREPARATIONS CONTAINING PETROLEUM AND OTHER OILS DERIVED FROM BITUMINOUS MINERALS AT MORE THAN 70%, WHICH ARE BASIC COMPONENTS OF SUCH PREPARATIONS:
|
|
|
|
|
|
- Various types of gasoline:
|
|
|
2710
|
00
|
11
|
-- Aeronautical gasoline
|
15
|
|
2710
|
00
|
12
|
-- Solvent gasoline
|
10
|
|
2710
|
00
|
19
|
-- Other types of gasoline
|
20
|
|
2710
|
00
|
20
|
- Diesel
|
5
|
|
2710
|
00
|
30
|
- Kerosene
|
0
|
|
2710
|
00
|
40
|
- Aviation fuel (TC1, ZA1...)
|
25
|
|
2710
|
00
|
50
|
- Ordinary fuel oil
|
5
|
|
2710
|
00
|
60
|
- Naptha, Reformate and other preparations for blending gasoline
|
20
|
|
2710
|
00
|
70
|
- Condensate and similar preparations
|
0
|
|
2710
|
00
|
90
|
- Other
|
10
|
|
|
|
|
|
|
Article 2:THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO IMPORT DECLARATIONS SUBMITTED TO CUSTOMS AUTHORITIES FROM MAY 10, 2000. ALL PRIOR PROVISIONS CONTRARY TO THIS DECISION SHALL BE ABROGATED.
|
Place of Receipt: - Central Party Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Supreme People's Procuracy, Supreme People's Court - Central-affiliated provincial/municipal People's Committees, UNDER THE GOVERNMENT - PROVINCE PEOPLE'S COMMITTEES, PROVINCE DEPARTMENTS OF FINANCE, PROVINCE TAX BRANCHES, DIRECTLY UNDER THE CENTRAL GOVERNMENT - Departments, Bureaus, Directorates, Institutes, units UNDER THE MINISTRY - Representatives of the General Department of Taxation in southern provinces - FILED WITH: SECRETARIAT (LEGAL AFFAIRS, TAXATION) GENERAL DEPARTMENT OF REVENUE (LEGAL AFFAIRS, DEPARTMENT 3) |
CERTIFIED BY THE MINISTER OF FINANCE DEPUTY MINISTER Pham Van Trong |
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