This document stipulates the application of a general import tariff rate equivalent to the preferential tariff rate for petroleum products in subheading 2710 of the Preferential Import Tariff Schedule, in accordance with the classification principles of the World Customs Organization and the ASEAN Common Tariff List.
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 7159 TC/TCT ON JULY 11, 2003
REGARDING CUSTOMS DUTY RATES FOR PETROLEUM PRODUCTS
Dear: - People's Committees of provinces and centrally-administered cities
- Ministries, ministerial-level agencies, and government agencies
Pursuant to the Government's Circular No. 143/CP-KTTH dated February 11, 1999, authorized by the Prime Minister, the Ministry of Finance issued Circular No. 1072 TC/TCT on March 10, 1999, guiding the application of general customs duty rates equal to preferential customs duty rates for petroleum products under subheading 2710. To align with the classification principles of the Harmonized System (HS) and the ASEAN Common Tariff Nomenclature in recent times, the Ministry of Finance has rearranged the codes of some groups and items, including petroleum products under subheading 2710, as follows:
Petroleum products such as gasoline, kerosene, jet fuel, diesel, etc., and other items under subheading 2710 in the Preferential Import Tariff List issued by the Ministry of Finance shall continue to apply general customs duty rates equal to preferential customs duty rates as previously guided in Circular No. 1072 TC/TCT dated March 10, 1999, of the Ministry of Finance.
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