Decision No. 79/1999/QD-BTC amends the preferential import tariff rates for certain petroleum products and related derivatives, effective from August 1, 1999.
要点
- Aviation gasoline (2710 00 11) → tariff rate 10%
- White gasoline (paint gasoline) (2710 00 12) → tariff rate 10%
- Other types of gasoline (2710 00 19) → tariff rate 35%
- Diesel fuel (2710 00 20) → tariff rate 40%
- Lubricating oil (2710 00 30) → exempt from tax
- Aviation fuel (TC1, ZA1...) (2710 00 40) → tariff rate 30%
- Kerosene (2710 00 50) → tariff rate 30%
- Naptha, reformate, and other products for blending gasoline (2710 00 60) → tariff rate 35%
- Condensate and similar products (1710 00) → tariff rate 15%
- Other products (1710 00) → tariff rate 10%
🌐 本文件的社会影响
- Positive impact: Reduces the cost burden of importing for enterprises producing gasoline and oil.
- Negative impact: Increases input costs for enterprises using these raw materials, which may lead to higher final product prices.
❓ 常见问题
What is the preferential import tariff rate for aviation gasoline?
The preferential import tariff rate for aviation gasoline (2710 00 11) is 10%.
Which item is exempt from tax?
Lubricating oil (2710 00 30) is exempt from tax.
What is the tariff rate for other types of gasoline?
The tariff rate for other types of gasoline (2710 00 19) is 35%.
From what date does this decision take effect?
This decision comes into force and applies to import declarations submitted to customs authorities starting from August 1, 1999.
Are previous regulations inconsistent with this decision abolished?
Yes, previous regulations inconsistent with this decision are abolished.
全文
Pursuant to …;
Regarding the amendment of the import tax rates for certain items under subheading 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 Taxable Goods Categories issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;
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 Export Tax, Import Tax Law No. 04/1998/QH10 dated 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 preferential import tax rates of certain items under subheading 2710 as stipulated in Decision No. 61/1999/QD-BTC dated June 3, 1999 of the Minister of Finance, to new preferential import tax rates as follows:
|
Code Number |
Description of Commodity Groups |
Tax Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
Crude petroleum and other oils obtained from bituminous minerals, except crude; |
|
|
|
|
|
Unspecified preparations not elsewhere specified or included, containing petroleum oils and oils obtained from bitumen in a proportion of 70 percent or more by weight, these oils being the basic components of such preparations |
|
|
|
|
|
- Various types of gasoline: |
|
|
2710 |
00 |
11 |
- Aviation gasoline |
10 |
|
2710 |
00 |
12 |
- White spirit (gasoline for paint) |
10 |
|
2710 |
00 |
19 |
-- Other types of gasoline |
35 |
|
2710 |
00 |
20 |
- Diesel |
40 |
|
2710 |
00 |
30 |
- Asphalt |
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 consignments declared for import to customs authorities starting from August 1, 1999. Any previous provisions contrary to this Decision are hereby abolished.
DEPUTY MINISTER
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