This Decision amends the import tariff rates for certain commodities, specifically sugar and petroleum products. The new rates will be applied from January 1, 1995.
Key points
- Raw sugar from sugarcane and beet has an import tariff rate of 10%.
- Sugars with added flavorings or coloring agents have an import tariff rate of 20%.
- Various types of gasoline have an import tariff rate of 70%.
- Various types of diesel have an import tariff rate of 30%.
- Fuel oil has an import tariff rate of 10%.
🌐 Social impact of this document
- Citizens and businesses will incur additional costs when importing certain items such as sugar and petroleum products.
- Enterprises producing fuel need to adjust their import plans to align with the new tax rates.
❓ Frequently asked questions
What is the new import tariff rate for raw sugar from sugarcane?
The new import tariff rate for raw sugar from sugarcane is 10%.
What is the import tariff rate for various types of gasoline?
Various types of gasoline have an import tariff rate of 70%.
What is the new import tariff rate for various types of diesel?
Various types of diesel have a new import tariff rate of 30%.
When does this Decision take effect?
This Decision takes effect from January 1, 1995, for all customs declarations registered with the Customs Authority from January 1, 1995 onwards.
How will cases where taxes were paid at the old rates be handled?
Cases where taxes were paid for the aforementioned goods at the old import tariff rates will have the excess amount deducted from the subsequent payment due by the entity.
Full text
Pursuant to …;
REGARDING THE AMENDMENT OF THE RATE OF IMPORT DUTY ON CERTAIN GOODS
THE MINISTER OF FINANCE
WHEREAS Article 8 of the Law on Export Tax and Import Tax adopted by the National Assembly on December 26, 1991;
Pursuant to the tariff rates specified in the Export Tariff and Import Tariff issued together with Resolution No. 537a dated February 22, 1992 of the State Council, amended and supplemented by Resolution No. 31/UBTVQH9 dated March 9, 1993 and Resolution No. 174 NQ/UBTVQH9 dated March 26, 1994 of the Standing Committee of the National Assembly, Ninth Session;
Pursuant to the Prime Minister's Decision in Circular No. 251/KTTH dated January 17, 1995 on price control during the 1995 Tet holiday;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of Export Tariff and Import Tariff accompanying Decree No. 54/CP,
DECISION:
Article 1. Amend the rate of import duty for certain groups and items specified in the Import Tariff issued together with Decree No. 54/CP of the Prime Minister, and for certain groups and items specified in List II issued together with Decision No. 1138 dated November 17, 1994 of the Minister of Finance, to new rates of import duty as follows:
| Code Number | Group, item | Rate of import tax % |
| 170100 | Sugar from sugar cane, sugar beet, and saccharose in crystalline form. | |
| Raw sugar without added flavoring or coloring: | ||
| 170111 | - Raw sugar from sugarcane | 10 |
| 170112 | - Raw sugar from beet | 10 |
| Other types: | ||
| 170191 | - With added flavoring or coloring | 20 |
| 177199 | - Other | 20 |
| 271000 | Petroleum and other oils derived from bituminous minerals, except crude forms; preparations not otherwise specified or mentioned elsewhere, containing petroleum or other oils derived from bituminous minerals at 70 percent or more, these oils being the main components of such preparations. | |
| 27100010 | Various types of gasoline | 70 |
| 27100020 |
Various types of diesel fuel |
30 |
| 271000 |
Fuel oil |
10 |
| 27100040 |
Aircraft fuel (TC1, ZA1...) |
30 |
| 27100050 |
Common fuel oil |
20 |
| 27100060 |
Naphtha, Reformed component, and other preparations for blending 70 octane gasoline |
|
| 27100090 |
Other |
7 |
Article 2. The rate of import duty for the groups and items listed in Article 1 of this Decision shall take effect from January 1, 1995 for all customs declarations for goods registered with the Customs authority from January 1, 1995 onwards. In cases where import duties have already been paid for these items at the old rate, the excess amount paid will be deducted from the amount due in the next period for the entity.
Article 3. This Decision replaces Decision No. 13/TC-TCT-QĐ dated January 6, 1995 of the Minister of Finance regarding the amendment of the rate of import duty for various types of petroleum products under code number 271000./.
| UNDER REVIEW | |
| (Signed) | |
| Hồ Tế |
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