Decision No. 93/2007/QD-BTC adjusts the preferential import tax rate for liquefied gas and other fuel products. The new tax rates will be applied from November 20, 2007.
핵심 사항
- Other fuel products (HS code 2710) → preferential import tax rate is 33%
- Liquefied gas (HS code 2711) → preferential import tax rate ranges from 0% to 11%
- liable party: Enterprises importing liquefied gas and other fuel products
- Effective date: From November 20, 2007
- Legal basis: Law on Export Tax and Import Tax No. 45/2005/QH11
🌐 이 문서의 사회적 영향
- Enterprises importing liquefied gas and other fuel products will have to bear the new tax rates, which may affect production costs.
- Enterprises importing large quantities may reduce costs if the tax rate is adjusted lower.
❓ 자주 묻는 질문
What is the preferential import tax rate for other fuel products?
Other fuel products (HS code 2710) have a preferential import tax rate of 33%.
What is the preferential import tax rate for liquefied gas?
Liquefied gas (HS code 2711) has a preferential import tax rate ranging from 0% to 11%, depending on the specific type.
When does this decision take effect?
This decision takes effect and applies to customs declarations for imported goods registered with customs authorities from November 20, 2007.
How many types of liquefied gas are specified in the decision?
The decision specifies petroleum gases and other hydrocarbon gases, including natural gas, propane, butane, ethylene, propylene, butylene, and butadiene.
Is there any reduced tax rate?
For liquefied petroleum gas (HS code 2711), such as natural gas, propane, butane, ethylene, propylene, butylene, and butadiene, the preferential import tax rate is 0%.
전문
| MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Decision No.: 93/2007/QD-BTC | Hanoi, November 16, 2007 |
Pursuant to …;
Regarding the adjustment of preferential import tax rates for liquefied gas and other fuel products in the Preferential Import Tariff Schedule
khí hóa lỏng và nhiên liệu đốt khác trong Biểu thuế nhập khẩu ưu đãi
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. 977/2005/NQ-UBTVQH11 dated December 13, 2005 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 tax rate ranges for each category, and the Preferential Import Tariff Schedule according to the list of taxable goods categories and preferential tax rate ranges for each category;
Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
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;
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;
At the proposal of the Director of the Policy Department and the Director of the Price Management Department.
Pursuant to …;
Article 1. Amend the preferential import tax rates for other fuel products under subheading 2710 and liquefied gas under subheading 2711 as specified in Decision No. 39/2007/QD-BTC dated May 30, 2007 and Decision No. 81/2007/QD-BTC dated October 10, 2007 of the Minister of Finance to new preferential import tax rates as follows:
|
Code Number |
Description of Goods |
Tax Rate (%) |
|||
|
2710 |
Crude petroleum oils and other oils obtained from bituminous minerals, excluding crude oil; preparations not elsewhere specified or included containing 70 percent or more by weight of crude petroleum oils or other oils of this heading being the basic components of such preparations; waste oils |
||||
|
2710 |
19 |
- - - Other |
|||
|
2710 |
19 |
33 |
00 |
- Other fuels |
0 |
|
2711 |
Petroleum gases and other gaseous hydrocarbons |
||||
|
- In liquid form: |
|||||
|
2711 |
11 |
00 |
00 |
- - Natural gas |
0 |
|
2711 |
12 |
00 |
00 |
- - Propane |
0 |
|
2711 |
13 |
00 |
00 |
- - Butane |
0 |
|
2711 |
14 |
- - Ethylene, propylene, butylene and butadiene |
|||
|
2711 |
14 |
10 |
00 |
- - Ethylene |
0 |
|
2711 |
14 |
90 |
00 |
- Paddy: |
0 |
|
2711 |
19 |
00 |
00 |
- Paddy: |
0 |
|
- In gaseous form |
|||||
|
2711 |
21 |
00 |
00 |
- - Natural gas |
1 |
|
2711 |
29 |
00 |
00 |
- Paddy: |
1 |
Article 2. This Decision shall take effect and be applied to customs declarations for imported goods registered with Customs authorities from November 20, 2007./.
|
|
DEPUTY MINISTER DEPUTY MINISTER (Signed) Truong Chi Trung |
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