Decision No. 76/2001/QD-BTC of the Ministry of Finance amends the preferential import tariff rate for petroleum products and gasoline belonging to Group 2710, effective from August 10, 2001.
핵심 사항
- Group 2710 → kerosene has a tariff rate of 15%;
- Group 2710 → solvent gasoline has a tariff rate of 10%;
- Group 2710 → other types of gasoline have a tariff rate of 60%;
- Group 2710 → diesel has a tariff rate of 10%;
- Group 2710 → tar has a tariff rate of 0%;
🌐 이 문서의 사회적 영향
- Citizens and businesses bear the burden of increased import costs for petroleum products;
- Fuel production enterprises need to adjust their production plans based on the new tax rates;
❓ 자주 묻는 질문
What is the tariff rate for kerosene?
The tariff rate for kerosene is 15%.
What is the tariff rate for tar?
Tar has a tariff rate of 0%.
Which goods are subject to a 60% tariff rate?
Other types of gasoline are subject to a 60% tariff rate.
When does this decision take effect?
This decision takes effect and is implemented from August 10, 2001.
Are previous regulations inconsistent with this decision to be abolished?
Yes, all previous regulations inconsistent with this decision will be abolished.
전문
REGULATIONếd.1. Amount of taxable income in Vietnam: DECISION OF THE MINISTER OF FINANCE
Amending and Supplementing the Name and Tariff Rate
of Items Belonging to 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;
Pursuant to Decree No. 178/ dated October 20, 2015 of dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry; Article 3. Method of submitting reports by credit rating service enterprises
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Goods 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 Duties and Import Duties No. 04/1998/QH10 dated May 20, 1998, at the proposal of the Director General of the State Revenue Service,
DECISION:
Article 1. Aamends the preferential import tariff rates of certain items belonging to Group 2710 as stipulated in Decision No. 72/2001/QD-BTC dated July 30, 2001 of the Minister of Finance to new preferential import tariff rates as follows:
Group
Subgroup
|
Code Number |
Description of Group, Item |
|
||
|
2710 |
Bitumen crude oils of all kinds obtained from bitumen-containing minerals, except in crude form; preparations not specified elsewhere or containing bitumen crude oil and other bitumen-containing mineral products where bitumen crude oil constitutes 70 percent or more of the product, these oils being basic 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 |
00 |
70 |
- Condensate and similar preparations |
25 |
|
2710 |
00 |
90 |
- Other |
10 |
Article 2. This Decision shall take effect and be applied to import declarations submitted to customs authorities from August 10, 2001. Any previous provisions contrary to this Decision are hereby abolished./.
DEPUTY MINISTER
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