Decision No. 67/2001/QD-BTC On Amending and Supplementing the Name and Tariff Rate of Goods Belonging to Group 2710 in the Preferential Import Tariff Schedule

Decision No. 67/2001/QD-BTC of the Ministry of Finance amends the preferential import tariff rate for certain petroleum products and oils belonging to group 2710, effective from July 6, 2001.

Document No.67/2001/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byVũ Văn Ninh — Thứ trưởng
Updated01/07/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date05/07/2001
Effective date06/07/2001
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 67/2001/QD-BTC of the Ministry of Finance amends the preferential import tariff rate for certain petroleum products and oils belonging to group 2710, effective from July 6, 2001.

Key points

  • Aviation gasoline (HS code 2710.00.11) → imported at a tariff rate of 15%.
  • Solvent gasoline (HS code 2710.00.12) → imported at a tariff rate of 10%.
  • Other types of gasoline (HS code 2710.00.19) → imported at a tariff rate of 50%.
  • Diesel fuel (HS code 2710.00.20) → imported at a tariff rate of 10%.
  • Fuel oil (HS code 2710.00.30) → exempted from preferential import tariff (tariff rate 0%).

🌐 Social impact of this document

  • Positive impact: Reduces cost burden for enterprises importing aviation gasoline and fuel oil, helping to lower product costs.
  • Negative impact: Increasing the tariff rate for certain goods such as other types of gasoline (50%) may increase transportation and production costs.

❓ Frequently asked questions

What is the preferential import tariff rate for aviation gasoline?

The preferential import tariff rate for aviation gasoline (HS code 2710.00.11) is 15%.

Which goods are exempted from preferential import tariffs?

Fuel oil (HS code 2710.00.30) is exempted from preferential import tariffs, with a tariff rate of 0%.

What is the preferential import tariff rate for other types of gasoline?

The preferential import tariff rate for other types of gasoline (HS code 2710.00.19) is 50%.

When does this decision take effect?

This decision takes effect and applies to import declarations submitted to customs authorities from July 6, 2001.

Are previous regulations contrary to this decision abolished?

Yes, all previous regulations contrary to this decision are abolished.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 67/2001/QD-BTC
Hanoi, July 5, 2001

Pursuant to …;

Regarding the amendment and supplementation of the name and tariff rate of items under subheading 2710 in the list of preferential import tariffs

___________________________

 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 Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;

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 articles of the Law on Export Tax, Import Tax No. 4/1998/QH10 dated May 20, 1998;

PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;

DECISION:

Article 1. Amending the preferential import tariff rates for certain items under Group 2710 as stipulated in Decision No. 23/2001/QD-BTC dated March 29, 2001 of the Minister of Finance to new preferential import tariff rates as follows:

Code Number

Description of group, item

Tariff rate (%)

Group

Subgroup

1

2

3

4

5

2710

Petroleum and other oils obtained from undetailed or unspecified products or mixtures containing petroleum and other oils derived from bituminous minerals with a proportion of at least 70%, these oils being basic components of such products

- Various types of gasoline:

2710

00

11

-- Aviation gasoline

15

2710

00

12

-- Solvent gasoline

10

2710

00

19

-- Other types of gasoline

50

2710

00

20

- Diesel

10

2710

00

30

- Kerosene

0

2710

00

40

- Aviation fuel (TC1, ZA1...)

25

2710

00

50

- Ordinary fuel oil

0

2710

00

60

- Naptha, Reformate, and other preparations for blending gasoline.

50

2710

00

70

- Condensate and similar preparations

10

2710

00

90

- Other

10

Article 2. This Decision shall take effect and apply to import declarations submitted to customs authorities from July 6, 2001. Any previous regulations contrary to this Decision are hereby abolished.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Van Ninh
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