Decision No. 61/2000/QD-BTC of the Ministry of Finance amends the preferential import tariff rates for certain petroleum products and related items, effective from May 10, 2000.
Đối tượng áp dụng
Customs authorities and enterprises importing petroleum products and related items.
Các điểm cốt lõi
- Enterprises importing aviation gasoline shall be subject to a tariff rate of 15%.
- Enterprises importing solvent gasoline shall be subject to a tariff rate of 10%.
- Enterprises importing diesel fuel shall be subject to a tariff rate of 5%.
- Enterprises importing marine fuel oil shall be exempt from tax (tariff rate of 0%).
- Enterprises importing general-purpose fuel oil shall be subject to a tariff rate of 5%.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing import costs for enterprises, increasing profits.
- Negative impact: Increasing tax burden on certain items such as aviation gasoline and other types of gasoline.
❓ Câu hỏi thường gặp
What is the tariff rate for aviation gasoline?
The tariff rate for aviation gasoline is 15%.
Are enterprises importing marine fuel oil subject to tax?
No, enterprises importing marine fuel oil are exempt from tax (tariff rate of 0%).
What is the tariff rate for diesel fuel?
The tariff rate for diesel fuel is 5%.
When does this decision take effect?
This decision takes effect and is applied from May 10, 2000.
How will previous regulations inconsistent with this decision be treated?
Previous regulations inconsistent with this decision are hereby abolished.
Toàn văn
DECISION OF THE MINISTER OF FINANCE
REGARDING THE AMENDMENT OF THE IMPORT DUTY RATES FOR CERTAIN ITEMS IN SUBHEADING 2710 OF THE IMPORT DUTY PREFERENTIAL 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 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;
WHEREAS 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 Duties and Import Duties No. 04/1998/QH10 dated 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. AMENDING THE PREFERENTIAL IMPORT DUTY RATES OF CERTAIN ITEMS IN SUBHEADING 2710 AS STATED IN Decision No. 33/2000/QĐ/BTC dated March 6, 2000 AND Decision No. 35/2000/QĐ/BTC dated March 9, 2000 OF THE MINISTER OF FINANCE TO NEW PREFERENTIAL IMPORT DUTY RATES AS FOLLOWS:
|
Code Number |
Description of Group, Item |
TAX |
||
|
Group |
Subgroup |
|
(%) |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
2710 |
|
|
PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, UNREFINED, AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR PROVIDED FOR, CONTAINING MORE THAN 70 PERCENT BY VOLUME OF PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, 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 ARE ABROGATED.
DEPUTY MINISTER
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