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.
적용 범위
Importer of goods into Vietnam
핵심 사항
- 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%
🌐 이 문서의 사회적 영향
- 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
❓ 자주 묻는 질문
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%
전문
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
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.
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Vu Van Ninh (Signed) |
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