Decision No. 79/1999/ND-BTC amends the preferential import tariff rates for certain items under Group 2710, including gasoline, diesel, kerosene, and other products. This document takes effect from August 1, 1999.
Đối tượng áp dụng
Importers of goods under Group 2710
Các điểm cốt lõi
- Importers of aviation gasoline must pay a tariff rate of 10%
- White gasoline (gasoline mixed with paint) has a tariff rate of 10%
- Other types of gasoline are subject to a tariff rate of 35%
- The tariff rate for diesel is 40%
- Kerosene is exempt from tax
- Aviation fuel and common fuel oil both must pay a tariff rate of 30%
🌐 Tác động xã hội từ văn bản này
- Importers of gasoline and oil will be subject to higher new tariff rates for some items.
- Fuel businesses may face difficulties in adjusting selling prices to align with the new tariff rates.
- An increase in tariff rates may reduce the quantity of imported non-preferential gasoline and oil.
- End consumers may be affected by increased fuel prices.
❓ Câu hỏi thường gặp
What is the new tariff rate for diesel?
The new tariff rate for diesel is 40% (Article 1).
Is kerosene subject to tax?
Kerosene is exempt from tax (Article 1).
What is the tariff rate for aviation gasoline?
Aviation gasoline is subject to a tariff rate of 10% (Article 1).
When does this decision take effect?
This decision takes effect from August 1, 1999 (Article 2).
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 79/1999/ND-BTC |
HA NOI, JULY 30, 1999 |
Pursuant to …;
DECISION NO. 79/1999/ND-BTC OF JULY 30, 1999 ISSUED BY THE MINISTER OF FINANCE REGARDING AMENDMENTS TO THE RATE OF DUTY FOR CERTAIN ITEMS IN GROUP 2710 IN THE IMPORT DUTY REDUCED RATE TABLE
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;
BASED ON THE FRAMEWORK OF DUTY RATES AS PROVIDED IN THE IMPORT DUTY REDUCED RATE TABLE ACCOMPANIED WITH THE LIST OF GOODS SUBJECT TO TAX PUBLISHED PURSUANT TO RESOLUTION NO. 63/NQ-UBTVQH10 OF OCTOBER 10, 1998 OF THE NATIONAL ASSEMBLY STANDING COMMITTEE, TERM X;
BASED ON ARTICLE 1 OF THE DECREES NO. 94/1998/ND-CP OF NOVEMBER 17, 1998 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW AMENDING AND COMPLEMENTING SEVERAL ARTICLES OF THE LAW ON EXPORT DUTIES AND IMPORT DUTIES NO. 04/1998/QH10 OF MAY 20, 1998 OF THE NATIONAL ASSEMBLY;
BASED ON THE CHANGES IN PRICES ON THE WORLD MARKET;
At the proposal of the Director General of the General Department of Taxation and after consulting relevant agencies;
DECISION:
Article 1: AMEND THE RATE OF DUTY FOR CERTAIN ITEMS IN GROUP 2710 AS SET OUT IN DECREE NO. 61/1999/QD-BTC OF JUNE 3, 1999 OF THE MINISTER OF FINANCE TO NEW RATES OF DUTY FOR IMPORT DUTY REDUCTION AS FOLLOWS:
|
Code Number |
Description of Commodity Groups |
Tax Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
PETROLEUM AND OTHER OILS OBTAINED FROM BITUMINOUS MINERALS, EXCEPT IN RAW FORM; |
|
|
|
|
|
UNSPECIFIED PREPARATIONS NOT ELSEWHERE SPECIFIED CONTAINING PETROLEUM AND OTHER BITUMINOUS OILS AT A PROPORTION OF 70 PERCENT OR MORE, WHERE SUCH OILS ARE BASIC COMPONENTS OF SUCH PREPARATIONS |
|
|
|
|
|
- Various types of gasoline: |
|
|
2710 |
00 |
11 |
- AVIATION FUEL |
10 |
|
2710 |
00 |
12 |
- WHITE GASOLINE (PAINT THINNER) |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
35 |
|
2710 |
00 |
20 |
- Diesel |
40 |
|
2710 |
00 |
30 |
- MALT |
0 |
|
2710 |
00 |
40 |
- AIRCRAFT FUEL (TC1, ZA1...) |
30 |
|
2710 |
00 |
50 |
- Ordinary fuel oil |
30 |
|
2710 |
00 |
60 |
- Naptha, Reformate, and other preparations for blending gasoline. |
35 |
|
2710 |
00 |
|
- Condensate and similar preparations |
15 |
|
1710 |
00 |
|
- Other |
10 |
Article 2:THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO IMPORT DECLARATIONS SUBMITTED TO CUSTOMS AUTHORITIES FROM AUGUST 1, 1999. ALL PRIOR PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED.
|
TRAN VAN TA (Signed) |
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