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Decision No. 83/2001/QD-BTC on amending and supplementing the name and import tariff rate for items under Group 2710 in the list of preferential import tariffs

Decision No. 83/2001/QD-BTC amends the preferential import tariff rates for items under Group 2710, including gasoline, diesel, fuel oil, and other petroleum products. This document takes effect from September 4, 2001.

Document No.83/2001/QÐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byVũ Văn Ninh
Updated15/06/2026
SectorUnclassified
FieldTax AdministrationFees and Charges
Issued date30/08/2001
Effective date04/09/2001
Expiry date—
StatusIn effect
✦ Smart summary

Decision No. 83/2001/QD-BTC amends the preferential import tariff rates for items under Group 2710, including gasoline, diesel, fuel oil, and other petroleum products. This document takes effect from September 4, 2001.

Scope of application

Importer of goods into Vietnam

Key points

  • The importer of aviation gasoline must pay a tariff rate of 15%
  • The importer of solvent gasoline must pay a tariff rate of 10%
  • The importer of other types of gasoline must pay a tariff rate of 40%
  • The importer of diesel must pay a tariff rate of 10%
  • The importer of fuel oil does not have to pay any tax
  • The importer of aircraft fuel (TC1, ZA1...) must pay a tariff rate of 25%
  • The importer of kerosene must pay a tariff rate of 5%
  • The importer of naptha, reformate, and other products used to blend gasoline must pay a tariff rate of 40%
  • The importer of condensate and similar products must pay a tariff rate of 15%
  • The importer of other items under Group 2710 must pay a tariff rate of 10%

🌐 Social impact of this document

  • To adjust the cost of products made from imported raw materials
  • Increase state budget revenue from raising tariff rates on certain items
  • Financial burden for enterprises importing other types of gasoline and naptha, reformate
  • Encourage the use of fuel oil in industry due to no tax payment required

❓ Frequently asked questions

What tariff rate must the importer of diesel pay?

The importer of diesel must pay a tariff rate of 10%

Is there any item that does not require payment of tax when imported?

Fuel oil is an item that does not require payment of tax

What is the tariff rate for aviation gasoline?

Aviation gasoline has a tariff rate of 15%

What tariff rate must the importer of naptha, reformate, and other products used to blend gasoline pay?

The tariff rate for naptha, reformate, and other products used to blend gasoline is 40%

What tariff rate must the importer of kerosene pay?

Kerosene has a tariff rate of 5%

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

NUMBER: 83/2001/ND-BTC

HA NOI, AUGUST 30, 2001

 

Pursuant to …;

DECISION NO. 83/2001/ND-BTC OF THE MINISTER OF FINANCE ON AUGUST 30, 2001, AMENDING AND COMPLEMENTING THE NAME AND RATE OF IMPORT DUTY FOR GOODS BELONGING TO GROUP 2710 IN THE LIST OF PREFERENTIAL IMPORT DUTIES

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, Term X;
WHEREAS Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998, of the Government detailing the implementation of the Law Amending and Supplementing Certain Articles of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;

DECISION:

Article 1: AMENDS THE RATES OF PREFERENTIAL IMPORT DUTY FOR CERTAIN GOODS BELONGING TO GROUP 2710 AS STATED IN Decision No. 76/2001/ND-BTC dated August 8, 2001, OF THE MINISTER OF FINANCE TO NEW RATES OF PREFERENTIAL IMPORT DUTY AS FOLLOWS:

Code Number

Description of Group, Item

Tax Rate (%)

Group

Subgroup

 

 

1

2

3

4

5

2710

 

 

Crude petroleum and other oils obtained from bituminous minerals, except in crude form; preparations not specified or mentioned elsewhere with a specific gravity of crude petroleum and other oils obtained from bituminous minerals accounting for 70% or more, these oils being the main components of such preparations.

 

 

 

 

- Various types of gasoline:

 

2710

00

11

--AVIATION FUEL

15

2710

00

12

-- Solvent gasoline

10

2710

00

19

-- Other types of gasoline

40

2710

00

20

- Diesel

10

2710

00

30

- Kerosene

0

2710

00

40

- Aviation fuel (TC1, ZA1...)

25

2710

00

50

- Ordinary fuel oil

5

2710

00

60

- NAPHTHA, REFORMATE AND OTHER PREPARATIONS USED TO BLEND GASOLINE.

40

2710

00

70

- Condensate and similar preparations

15

2710

00

90

- Other

10

Article 2: THIS DECISION SHALL TAKE EFFECT AND BE APPLIED TO IMPORT DECLARATIONS SUBMITTED TO CUSTOMS AUTHORITIES FROM SEPTEMBER 4, 2001. PRIOR PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED.

 

Vu Van Ninh

(Signed)
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Relations map

↑ Basis & documents that affect this document
Based on 1
94/1998/NĐ-CP Nghị định số 94/1998/NĐ-CP Quy định chi tiết thi hành Luật sửa đổi, bổ sung một số Điều của Luật thuế xuất khẩu, thuế nhập khẩu số 04/1998/QH10 ngày 20/5/1998 Expired
83/2001/QÐ-BTC
Decision No. 83/2001/QD-BTC on amending and supplementing the name and import tariff rate for items under Group 2710 in the list of preferential import tariffs
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