Decision No. 61/2000/QD-BTC On Amending the Import Tariff Rates for Certain Items Under Group 2710 in the Preferential Import Tariff Schedule

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.

문서 번호61/2000/QĐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Phạm Văn Trọng — Thứ trưởng
업데이트01. 07. 2026
발행일28. 04. 2000
발효일10. 05. 2000
효력 만료일
상태In effect
✦ 스마트 요약

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.

적용 범위

Customs authorities and enterprises importing petroleum products and related items.

핵심 사항

  • 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%.

🌐 이 문서의 사회적 영향

  • 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.

❓ 자주 묻는 질문

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.

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

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 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
DEPUTY MINISTER
(Signed)
Pham Van Trong
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관계도

61/2000/QĐ-BTC
Decision No. 61/2000/QD-BTC On Amending the Import Tariff Rates for Certain Items Under Group 2710 in the Preferential Import Tariff Schedule
In effect

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