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.
핵심 사항
- 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%).
🌐 이 문서의 사회적 영향
- 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.
❓ 자주 묻는 질문
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.
전문
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
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