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.
Key points
- 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
🌐 Social impact of this document
- 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.
❓ Frequently asked questions
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%.
Full text
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
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