Decision No. 786/1998/QĐ-BTC amends the tariff rates for certain items under Group 2710 in the Import Tariff Schedule, specifically gasoline, diesel, fuel oil, and aircraft fuel from June 25, 1998. The new tariff rates applied to these items are: diesel (60%), fuel oil (30%), aircraft fuel (60%), and common fuel oil (60%).
Scope of application
Customs authorities, enterprises importing gasoline, diesel, fuel oil, and aircraft fuel.
Key points
- Enterprises importing gasoline, diesel, fuel oil, and aircraft fuel → must pay import duties at the new tariff rates: 60% (diesel, aircraft fuel) and 30% (fuel oil).
- Customs authorities → implement the new tariff rates from June 25, 1998.
- The new tariff rates apply to the following items: diesel (60%), fuel oil (30%), aircraft fuel (60%), and common fuel oil (60%).
- Items not subject to amended tariff rates → continue to be implemented according to previous regulations.
- This Decision takes effect from June 25, 1998.
🌐 Social impact of this document
- Enterprises importing gasoline, diesel, fuel oil, and aircraft fuel → may incur increased costs due to higher new tariff rates.
- Consumers → may be affected by the cost of products using these items.
- Customs authorities → carry out inspection and tax collection work according to the new regulations.
❓ Frequently asked questions
What is the new tariff rate for diesel?
The new tariff rate for diesel is 60%.
Which items have their tariff rates amended in this Decision?
This Decision amends the tariff rates for the following items: gasoline, diesel (60%), fuel oil (30%), and aircraft fuel (60%).
When does this Decision take effect?
This Decision takes effect from June 25, 1998.
How will items not subject to amended tariff rates be implemented?
Items not subject to amended tariff rates will continue to be implemented according to Decision No. 590 TC/QĐ/TCT dated August 15, 1997, and Decision No. 386/1998/QĐ-BTC dated March 30, 1998, issued by the Minister of Finance.
Which authority will implement the new tariff rates?
Customs authorities will implement the new tariff rates from June 25, 1998.
Full text
Pursuant to …;
Regarding the amendment of the tariff rates for certain items under subheading 2710 in the
Import Tariff Schedule
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;
Pursuant to the import tariff 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 price fluctuations of rice on the world market;
Pursuant to …;
Article 1. - Amend the import tariff rates for certain groups of items under code number 2710 in the Import Tariff Schedule stipulated in Decisions No. 590 TC/QĐ/TCT dated August 15, 1997; and Decision No. 386/1998/QĐ-BTC dated March 30, 1998 of the Minister of Finance to new import tariff rates as follows:
|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
2710 |
- Petrol and other oils derived from bituminous minerals, except crude forms; Unspecified preparations not elsewhere specified or included, containing petroleum oils or other oils obtained from bituminous minerals in excess of 70%, these oils being the basic components of such preparations. |
|
|
.... |
........... |
..... |
|
2710.00.20 |
- Various types of diesel |
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 customs authorities starting from June 25, 1998.
The categories of items whose tariff rates remain unchanged shall continue to be implemented according to Decision No. 590 TC/QĐ/TCT dated August 15, 1997; and No. 386/1998/QĐ-BTC dated March 30, 1998 of the Minister of Finance.
DEPUTY MINISTER
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