This Decision amends the import tax rates for certain items under Group code 2710 in the Import Tariff, including diesel, mazut, and other types of fuel. The new tax rate applies from June 25, 1998.
适用范围
Importers of goods under Group code 2710
要点
- Diesel (code 2710.00.20) shall be subject to a tax rate of 60%
- Mazut (code 2710.00.30) shall be subject to a tax rate of 30%
- Aviation fuels (TC1, ZA1...) and common kerosene (codes 2710.00.40, 2710.00.50) shall be subject to a tax rate of 60%
- Importers of goods under Group code 2710 will be affected by the higher new tax rate
- Domestic fuel production enterprises may benefit from the increase in the tax rate on this item
🌐 本文件的社会影响
- Importers of goods under Group code 2710 will be affected by the higher new tax rate
- Domestic fuel production enterprises may benefit from the increase in the tax rate on this item
❓ 常见问题
What is the import tax rate for diesel?
The import tax rate for diesel (code 2710.00.20) is 60%
What is the import tax rate for aviation fuels?
Aviation fuels (TC1, ZA1...) and common kerosene (codes 2710.00.40, 2710.00.50) shall be subject to a tax rate of 60%
How is the import tax on mazut regulated?
Mazut (code 2710.00.30) shall be subject to a tax rate of 30%
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 786/1998/QT-BTC |
Hanoi, June 22, 1998 |
Pursuant to …;
REGARDING THE AMENDMENT OF THE RATE OF IMPORT DUTY FOR CERTAIN ITEMS IN GROUP 2710 IN THE IMPORT DUTY TABLE
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;
Pursuant to the import duty rate frameworks issued together with Resolution No. 537 a/NQ-HĐNN8 dated February 22, 1992 of the State Council; amended and supplemented by Resolutions No. 31 NQ/UBTVQH9 dated March 9, 1993, No. 174 NQ/UBTVQH9 dated March 26, 1994, No. 290 NQ/UBTVQH9 dated September 7, 1995, No. 293 NQ/UBTVQH9 dated November 8, 1995, and No. 416 NQ/UBTVQH9 dated August 5, 1997 of the Standing Committee of the National Assembly, Term 9;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;
Considering the fluctuation in the price of rice on the world market;
Pursuant to …;
Article 1. Amending the rate of import duty for certain items in group code 2710 in the Import Duty Table as stipulated in Decisions No. 590 TC/QĐ/TCT dated August 15, 1997; Decision No.
386/1998/QT-BTC dated March 30, 1998 of the Minister of Finance to new rates of import duty as follows:|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
2710 |
- Petroleum and other oils derived from bituminous minerals, except crude; Unspecified preparations not elsewhere specified or included, containing petroleum or other oils derived from bituminous minerals at 70 percent or more, these oils being the basic components of such preparations. |
|
|
.... |
........... |
..... |
|
2710.00.20 |
- Various types of diesel fuel |
60 |
|
2710.00.30 |
- Kerosene |
30 |
|
2710.00.40 |
- Aviation fuel (TC1, ZA1...) |
60 |
|
2710.00.50 |
- Ordinary fuel oil |
60 |
|
.... |
........... |
..... |
Article 2. This Decision shall take effect and be applied to all customs declarations for imported goods registered with the Customs authorities starting from June 25, 1998.
The categories of items whose rates of duty are not amended shall continue to be implemented according to Decision No. 590 TC/QĐ/TCT dated August 15, 1997; No. 386/1998/QT/BTC dated March 30, 1998 of the Minister of Finance.
|
|
Pham Van Trong (Signed) |
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