This Decision adjusts the preferential import tax rate for jet engine fuel from subheadings 2710.19.13.00 and 2710.19.14.00 to 5%. This provision shall take effect as of November 2, 2008.
适用范围
Importers of jet engine fuel
要点
- Importers of jet engine fuel from subheadings 2710.19.13.00 and 2710.19.14.00 must pay the new preferential import tax rate of 5% (Article 1).
- This provision applies to customs declarations for imported goods registered with customs authorities as of November 2, 2008.
- Units under and affiliated with the Ministry of Finance, Provincial Customs Departments must implement this provision (Article 2).
- This Decision takes effect fifteen days after its publication in the Official Gazette.
- The document was issued by the Minister of Finance based on the Law on Export Duties and Import Duties and related resolutions.
🌐 本文件的社会影响
- Reduces the financial burden for enterprises importing jet engine fuel.
- Enhances the competitiveness of the domestic aviation industry.
- May increase the volume of imported fuel, affecting supply and demand balance in the market.
❓ 常见问题
What items does the new tax rate apply to?
Applies to jet engine fuel under subheadings 2710.19.13.00 and 2710.19.14.00.
When does the new tax rate take effect?
Effective from November 2, 2008.
Which entities must comply with this provision?
Units under and affiliated with the Ministry of Finance, Provincial Customs Departments.
全文
| MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| Independence - Freedom - Happiness | |
| Number: 88/2008/QD-BTC | Hanoi, October 22, 2008 |
Pursuant to …;
Regarding the adjustment of the preferential import tax rate for turbine engine fuel used in aviation in thePreferential Import Tariff Schedule
----------------------
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable goods categories and the tax rate range for each category, the Preferential Import Tariff Schedule according to the list of taxable goods categories and the preferential tax rate range for each category;
Pursuant to Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Clause 4 of Article 6Adjusting the preferential import tax rate for turbine engine fuel used in aviation (jet fuel) belonging to subheadings 2710.19.13.00 and 2710.19.14.00 as specified in Decision No. 76/2008/QD-BTC dated September 11, 2008 of the Minister of Finance to a new preferential import tax rate of 5%, and applying it to customs declarations for imported goods registered with customs authorities from November 2, 2008.
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision takes effect 15 days after its publication in the Official Gazette.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Agency; - 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 directly affiliated with 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 MINISTERDEPUTY MINISTER (Signed)
Do Hoang Anh Tuan |
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