Decision No. 72/2001/QD-BTC amends the preferential import tariff rates for certain items under Group 2710 in the tax schedule, including various types of gasoline, diesel, kerosene, and other derivatives. This document takes effect from August 1, 2001.
适用范围
Importers of goods under Group 2710; customs authorities
要点
- Importers of aviation gasoline must pay a tariff rate of 15% (Article 1)
- The tariff rate for solvent gasoline is 10% (Article 1)
- Other types of gasoline are subject to a tariff rate of 60% (Article 1)
- Imported diesel has a tariff rate of 10% (Article 1)
- Kerosene is exempt from tax (Article 1)
- Aviation fuel has a tariff rate of 25% (Article 1)
🌐 本文件的社会影响
- Reduces financial burden for enterprises importing diesel and kerosene
- Increases import costs for various types of gasoline, particularly aviation gasoline and other types of gasoline
- Improves management of import tariffs on fuels
- Affects the cost of products for enterprises using imported fuels
❓ 常见问题
What is the preferential import tariff rate for aviation gasoline?
15% (Article 1)
Is there any item that is exempt from tax?
Kerosene (Group 2710.00.40) is exempt from tax (Article 1)
What is the preferential import tariff rate for diesel?
10% (Article 1)
When does this decision take effect?
From August 1, 2001 (Article 2)
全文
|
MINISTRY OF FINANCE -:- Decision No. 72/2001/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------- Hanoi, July 30, 2001 |
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment and supplementation of the name and import tariff rate for items under group 2710 in the Preferential Import Tariff 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 Commodity Groups subject to tax promulgated together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
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. 04/1998/QH10 dated May 20, 1998;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
Pursuant to …;
Article 1:Amend the preferential import tariff rates for certain items under Group 2710 as specified in Decision No. 67/2001/QD-BTC dated July 5, 2001 of the Minister of Finance to new preferential import tariff rates as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|||
|
1 |
2 |
3 |
4 |
5 |
|
2710 |
Crude petroleum and other oils obtained from bituminous minerals, except in crude form; undetailed preparations or preparations not elsewhere specified containing crude petroleum and other oils obtained from bituminous minerals at 70 percent or more by weight, these oils being basic components of such preparations. |
|||
|
- Various types of gasoline: |
||||
|
2710 |
00 |
11 |
--Aircraft fuel |
15 |
|
2710 |
00 |
12 |
-- Solvent gasoline |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
60 |
|
2710 |
00 |
20 |
- Diesel |
10 |
|
2710 |
00 |
30 |
- Kerosene |
0 |
|
2710 |
00 |
40 |
- Aviation fuel (TC1, ZA1...) |
25 |
|
2710 |
00 |
50 |
- Ordinary fuel oil |
10 |
|
2710 |
00 |
60 |
- Naptha, Reformate, and other preparations for blending gasoline. |
60 |
|
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 August 1, 2001. All previous provisions contrary to this Decision are hereby abolished./.
|
Place of Receipt: - Central Party Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Supreme People's Procuracy - Supreme People's Court - Central-affiliated provincial/municipal People's Committees, under the Government - Provincial People's Committees, Departments of Finance, Taxation Bureaus of provinces and centrally governed cities. - Departments, Bureaus, Divisions, Institutes directly under the Ministry of Finance - Archive: General Department (HC, TH) - Representatives of the General Department of Taxation in southern provinces - State Revenue Administration (HC, NV3) General Department of Taxation (Tax Administration, Version 3) |
CERTIFIED BY THE MINISTER OF FINANCE DEPUTY MINISTER (signed) Vu Van Ninh |
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