Decision No. 83/2001/QD-BTC amends the preferential import tariff rates for certain petroleum products and oils derived from bituminous mineral substances, effective from September 4, 2001.
핵심 사항
- Goods belonging to Group 2710 → preferential import tariff rates amended: Aviation kerosene (15%), Solvent gasoline (10%), Other types of gasoline (40%), Diesel (10%), MDO (0%), Aircraft fuel (25%), Common fuel oil (5%), Naptha, Reformate, and other products for blending gasoline (40%), Condensate and similar products (15%), Others (10%) → effective from September 4, 2001.
- These goods previously had different tariff rates, which are now adjusted according to this Decision.
- This Decision abolishes previous regulations that conflict with the new decision.
- The tariff rate applies to each specific type of petroleum product and its derivatives.
- Effective from September 4, 2001.
🌐 이 문서의 사회적 영향
- Import enterprises will bear additional tax costs, affecting product prices.
- Consumers may have to pay more for petroleum-based products due to the increased tariff rates.
❓ 자주 묻는 질문
What is the adjusted tariff rate for aviation kerosene?
The adjusted tariff rate for aviation kerosene is 15% under this Decision.
What is the tariff rate for MDO?
MDO has a tariff rate of 0%. This is a product exempt from preferential import tariffs under this Decision.
When does this Decision take effect?
This Decision takes effect and is applied from September 4, 2001.
How are the tariff rates for other petroleum products besides aviation kerosene adjusted?
Other products such as Solvent gasoline (10%), Other types of gasoline (40%), Diesel (10%), Aircraft fuel (25%), Common fuel oil (5%), Naptha, Reformate, and other products for blending gasoline (40%), Condensate and similar products (15%), Others (10%) all have new tariff rates specified in this Decision.
When were the old regulations abolished?
Previous conflicting regulations were abolished from September 4, 2001, pursuant to Decision No. 83/2001/QD-BTC.
전문
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment and supplementation of the name and tariff rate of
goods belonging to subheading 2710 in the Preferential Import Tax Tariff
__________________
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;
Pursuant to 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 rates framework stipulated in the Import Tariff Schedule according to the list of taxable goods categories promulgated 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 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: Amend the preferential import tariff rate of certain items under subheading 2710 specified in Decision No. 76/2001/QĐ/BTC dated August 8, 2001 of the Minister of Finance to the new preferential import tariff rate 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; undetailed preparations or preparations not elsewhere specified containing crude petroleum and other oils obtained from bituminous minerals at 70 percent or more by weight, these oils being basic components of such preparations. |
|
|
|
|
|
- Various types of gasoline: |
|
|
2710 |
00 |
11 |
--Aircraft 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 |
- Naptha, Reformate, and other preparations for blending 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. Previous regulations contrary to this Decision are hereby abolished./.
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