THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 19/2006/TT-BTC
Hanoi, March 15, 2006
 
 CIRCULAR
GUIDING THE CLASSIFICATION OF AUTOMOTIVE PARTS AND ACCESSORIES
 
Pursuant to Export Duty and Import Duty Law No. 45/2005/QH11 of June 14, 2005,
Pursuant to Customs Law No. 29/2001/QH10 of June 29, 2001, and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;
The Ministry of Finance guides the classification of imported automotive parts and accessories for application of preferential import duty rates prescribed in Decision No. 57/2005/QD-BTC of August 10, 2005, as follows:
 
I. GENERAL PROVISIONS:
The list and import duty rates of automotive parts and accessories issued together with Decision No. 57/2005/QD-BTC shall apply to the classification and calculation of payable tax of parts and accessories in knock-down sets in replacement of the calculation of payable tax  of parts in CKD and IKD forms stipulated in the Finance Minister’s Decision No. 110/2005/QD-BTC of July 25, 2003. Accordingly, the import duty rates are prescribed on the following principles:
- Automotive parts and accessories that may be used for different kinds of automobiles are subject to a uniform import duty rate irrespective of kinds of automobile. For example: glass, mirrors, electric wire sets, etc.
- Other automotive parts and accessories are subject to import duty rates varying according to kinds of automobiles (basically four major kinds: automobiles for the transport of under 16 persons; automobiles for the transport of 16 persons or more; cargo trucks with a maximum loaded tonnage not exceeding 5 tons and those of a maximum loaded tonnage exceeding 5 tons).
2. The classification of and application of import duty rates to automotive parts and accessories under the guidance of this Circular uniformly apply to imported accessories and parts irrespective of whether they are used for manufacture, assembly, maintenance, repair, business or other purposes.
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