Decision No. 72/2001/QD-BTC On Amending and Supplementing the Name and Import Tariff Rate of Goods Belonging to Group 2710 in the Preferential Import Tariff Schedule

Decision No. 72/2001/QD-BTC of the Ministry of Finance amends the preferential import tariff rate for certain petroleum products, effective from August 1, 2001.

Số hiệu72/2001/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýVũ Văn Ninh — Thứ trưởng
Cập nhật01/07/2026
NgànhFinance
Lĩnh vựcUncategorized
Ngày ban hành30/07/2001
Ngày áp dụng30/07/2001
Ngày hết hiệu lực01/09/2003
Tình trạngExpired
✦ Tóm lược thông minh

Decision No. 72/2001/QD-BTC of the Ministry of Finance amends the preferential import tariff rate for certain petroleum products, effective from August 1, 2001.

Các điểm cốt lõi

  • Aviation kerosene (code 2710 00 11) → tariff rate 15%
  • Solvent gasoline (code 2710 00 12) → tariff rate 10%
  • Other types of gasoline (code 2710 00 19) → tariff rate 60%
  • Diesel fuel (code 2710 00 20) → tariff rate 10%
  • Fuel oil (code 2710 00 30) → tariff rate 0%
  • Aircraft fuel (code 2710 00 40) → tariff rate 25%
  • Common fuel oil (code 2710 00 60) → tariff rate 10%
  • Naptha, reformate, and other preparations for blending gasoline (code 2710 00 60) → tariff rate 60%
  • Condensate and similar preparations (code 2710 70) → tariff rate 10%
  • Other goods (code 2710 90) → no specific tariff rate

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Reduces the tax burden on fuel oil, facilitating its importation.
  • Negative impact: Increases the tax burden on certain goods such as other types of gasoline and naptha, raising production/service costs using these goods.

❓ Câu hỏi thường gặp

What is the tariff rate for aviation kerosene?

The tariff rate for aviation kerosene is 15%.

Which goods have a 0% tariff rate?

Fuel oil (code 2710 00 30) has a 0% tariff rate.

From which date does this decision take effect?

This decision takes effect from August 1, 2001.

What is the tariff rate for condensate and similar preparations?

The tariff rate for condensate and similar preparations is 10% (code 2710 70).

Which goods have the highest tariff rate?

Other types of gasoline (code 2710 00 19) and naptha, reformate, and other preparations for blending gasoline (code 2710 00 60) have the highest tariff rate of 60%.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 72/2001/QĐ-BTC
Date: July 30, 2001

REGULATIONếd.1. Amount of taxable income in Vietnam: DECISION OF THE MINISTER OF FINANCE

Regarding the amendment and supplementation of the name and import tariff rate of items

belonging to group 2710 in the List of Preferential Import Tariffs

 

THE MINISTER OF FINANCE

WHEREAS EDUCATION Decree No. 15/CP dated January 21, 1993 of the Government on the tasks, powers, and state management responsibilities of the Ministry, subject, organization, unit under the People's Committee of the commune level agencies equivalent Pursuant to the Government Decree No. 178/CP dated October 28, 1994 on the tasks, powers, and organizational structure of the Ministry of Finance;

WHEREAS ofứ Decree No. 178/ dated October 20, 2015 of dated October 28, 1994 of the Government on the tasks, powers, andorganization ORGANIZATIONAL STRUCTURE OF THE MINISTRY Article 3. Method of submitting reports by credit rating service enterprises

WHEREAS EDUCATION THE FRAMEWORK OF DUTY RATES AS PROVIDED IN THE IMPORT DUTY TARIFF ACCOMPANIED WITH THE LIST OF GOODS SUBJECT TO DUTY AS PROVIDED IN RESOLUTION NO. 63/NQ-UBTVQH10Standing Committee of the National Assembly Resolution No. 00/1998 dated October 10, 1998, X,

Pursuant to Article 1 of the Decree number 94/1998/NĐ- dated October 20, 2015 of dated November 17, 1998 of the Government detailing the implementation of the Law amending one and supplementing certain articles of the Law on Export Tax, Import Tax number Resolution No. 04/1998/QH10 dated May 20, 1998,

At the proposal of the Director General Participating agencies in the GDDS include: of the General Department of Taxation,

 

ON - Office of the President of the StateArticleMINISTER

Article 1. Amend the preferential import tariff rates for some items belonging to group 2710 as stipulated in Decision No. 67/2001/QĐ-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

2710

 

 

Various types of petroleum obtained from bitumen-containing minerals, except in crude form; undetailed preparations not otherwise specified with a specific gravity of petroleum and various types of petroleum obtained from bitumen-containing minerals accounting for 70% or more, these types of petroleum being the main components of such preparations

 

 

 

 

- Gasoline of all kinds;

 

2710

00

11

- Aviation gasoline

15

2710

00

12

- Solvent gasoline

10

2710

00

19

- Other types of gasoline

60

2710

00

20

- Diesel fuel

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

 

70

- Condensate and similar preparations

10

2710

 

90

- Other

Article 2. This Decision shall take effect and be applied to import declarations submitted to the authorities from August 1, 2001. Any previous provisions contrary to this Decision shall be abolished.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Vu Van Ninh
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