Decision No. 81/2007/QD-BTC on adjusting the preferential import tariff rates for liquefied gas items in the Preferential Import Tariff Schedule

Decision No. 81/2007/QD-BTC adjusts the preferential import tariff rates for liquefied gas items applicable to importing enterprises. Notably, it increases the tariff rate from 0% to 2% for certain types of liquefied gas.

Document No.81/2007/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung
Updated28/06/2026
FieldTax AdministrationFees and Charges
Issued date10/10/2007
Effective date09/11/2007
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 81/2007/QD-BTC adjusts the preferential import tariff rates for liquefied gas items applicable to importing enterprises. Notably, it increases the tariff rate from 0% to 2% for certain types of liquefied gas.

Scope of application

Enterprises importing liquefied gas

Key points

  • Enterprises importing liquefied natural gas → tariff rate 2%
  • Enterprises importing liquefied propane and butane → tariff rate 2%
  • Enterprises importing liquefied ethylene, propylene, butylene, and butadiene (except ethylene) → tariff rate 2%
  • Enterprises importing liquefied ethylene → tariff rate 2%
  • Enterprises importing other types of liquefied gas → tariff rate 2%
  • Enterprises importing natural gas in gaseous form → tariff rate 1%
  • Enterprises importing other types of gas in gaseous form → tariff rate 1%

🌐 Social impact of this document

  • Positive impact: Increase revenue for the state budget
  • Negative impact: Increased financial burden on enterprises importing liquefied gas

❓ Frequently asked questions

What is the preferential import tariff rate for liquefied natural gas?

The preferential import tariff rate for liquefied natural gas is 2%.

Which enterprises are affected by this decision?

Enterprises importing liquefied gas are affected by this decision.

When does this decision take effect?

This decision takes effect fifteen days after its publication in the Official Gazette.

What is the preferential import tariff rate for liquefied ethylene?

The preferential import tariff rate for liquefied ethylene is 2%.

From which date will the new tariff rates be applied?

The new tariff rates will be applied from the date this decision takes effect, fifteen days after its publication in the Official Gazette.

Full text

MINISTRY OF FINANCE

------------

NUMBER: 81/2007/QĐ-BTC

 

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

------------------------------------

HA NOI, October 10  2007

 Pursuant to …;

REGARDING THE ADJUSTMENT OF THE IMPORT DUTY RATE FOR LIQUEFIED GAS UNDER THE MOST-FAVOURED-NATION IMPORT TAX SCHEDULE

----------------------- 

THE MINISTER OF FINANCE

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

WHEREAS Decision No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of the Export Tax Schedule according to the list of taxable goods categories and tax rate ranges for each category; according to the list of goods subject to tax and the tax rate range for each group of goodsand the Most-Favored-Nation Import Tax Schedule according to the list of taxable goods categories and preferential tax rate ranges for each category;

WHEREAS Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

WHEREAS Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

WHEREAS Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

Pursuant to the proposal of the Director of the Policy Department and the Director of the Price Management Department. 

DECISION: 

Article 1. AMENDS THE PREFERENTIAL IMPORT DUTY RATE FOR LIQUEFIED GAS IN THE MOST-FAVOURED-NATION IMPORT TAX SCHEDULE ISSUED WITH DECISION NO. 39/2006/QĐ-BTC DATED JULY 28, 2006 OF THE MINISTER OF FINANCE TO THE NEW PREFERENTIAL IMPORT DUTY RATE AS FOLLOWS:

Code Number

Description of Goods

Tax Rate (%)

2711

 

 

 

PETROLEUM GAS AND OTHER HYDROCARBON GASES

 

 

 

 

 

- LIQUID FORM:

 

2711

11

00

00

- - NATURAL GAS

2

2711

12

00

00

- - PROPANE

2

2711

13

00

00

- - BUTANE

2

2711

14

 

 

- - ETHYLENE, PROPYLENE, BUTYLENE AND BUTADIENE:

 

2711

14

10

00

- - - ETHYLENE

2

2711

14

90

00

- - Of chickens of the species Gallus domesticus

2

2711

19

00

00

- Paddy:

2

 

 

 

 

-  GAS FORM:

 

2711

21

00

00

- - NATURAL GAS

1

2711

29

00

00

- Paddy:

1

ARTICLE 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS FROM THE DATE OF PUBLICATION IN THE OFFICIAL GAZETTE AND SHALL APPLY TO CUSTOMS DECLARATIONS FOR IMPORTED GOODS REGISTERED WITH CUSTOMS AUTHORITIES FROM THE DATE THIS DECISION TAKES EFFECT./.

Place of Receipt:

- Prime Minister and Deputy Prime Ministers;

- Central Party Office and its Departments;

- National Assembly's Office;

- President's Office;

- PROSECUTOR GENERAL OF THE SUPREME PEOPLE'S PROSECUTOR’S OFFICE, SUPREME PEOPLE'S COURT  ;

- STATE AUDIT ORGANIZATION

- Ministries, agencies equivalent to ministries, and government agencies;

- People's Committees of provinces and centrally governed cities;

- DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE;

- UNITS UNDER AND SUBORDINATE TO THE MINISTRY OF FINANCE;

- Customs Departments of provinces and cities;

- Official Gazette;

- GOVERNMENT WEBSITE AND MINISTRY OF FINANCE WEBSITE;

- To be filed: VT, Tax Policy Department.

DEPUTY MINISTER

DEPUTY MINISTER  

(signed)

  

Truong Chi Trung

 

 

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