Decision No. 76/2001/QD-BTC amends the preferential import tariff rates for certain items under Group 2710 in the tariff list, including aviation fuel, solvent gasoline, diesel, and other derivatives. This document takes effect from August 10, 2001.
适用范围
Importers of goods under Group 2710; customs authorities
要点
- Aviation fuel: tariff rate is 15% (Article 1)
- Solvent gasoline: tariff rate is 10% (Article 1)
- Diesel: tariff rate is 10% (Article 1)
- Motor oil: exempt from import tax (Article 1)
- Aircraft fuel (TC1, ZA1...): tariff rate is 25% (Article 1)
🌐 本文件的社会影响
- Reducing import costs for certain fuel items
- Increasing state budget revenue from raising the tariff rate on other types of gasoline and naptha, reformate
- Fuel production and trading enterprises may benefit from motor oil tax exemption
❓ 常见问题
What is the preferential import tariff rate for aviation fuel under Group 2710?
The preferential import tariff rate for aviation fuel is 15% (Article 1)
What is the preferential import tariff rate for diesel under Group 2710?
The preferential import tariff rate for diesel is 10% (Article 1)
Is motor oil subject to import tax?
Motor oil under Group 2710 is exempt from import tax (Article 1)
全文
|
MINISTRY OF FINANCE -------------------- Number: 76/2001/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------- Hanoi, August 8, 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 Provisions of the Law on Export Tax and 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 specified in Decision No. 72/2001/QD-BTC dated July 30, 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; preparations not otherwise specified or provided for, containing petroleum and other oils obtained from bituminous minerals at 70 percent or more, these oils being the 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 |
25 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2: This Decision shall take effect and apply to import declarations submitted to customs authorities from August 10, 2001. Any 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) |
KT/BỘ TRƯỞNG BỘ TÀI CHÍNH DEPUTY MINISTER (signed) Vu Van Ninh |
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：