THE MINISTRY OF FINANCE

Circular No. 28/2013/TT-BTC of March 15, 2013, converting the import duty rates applicable to used passenger cars prescribed in Clause 1, Article 1 of the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011
Pursuant to June 14, 2005 Law on Import Duty and Export Duty No. 45/2005/QH11;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 26, 2006, detailing the Commercial Law;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011, promulgating import duty rates applicable to used passenger cars of 15 seats or less;
At the proposal of the general director of Customs;
The Minister of Finance promulgates the Circular to amend Clause 1, Article 1 of the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011, promulgating import duty rates applicable to used passenger cars of 15 seats or less.

Article 1. To covert the import duty rates applicable to passenger cars of 9 seats or less (including driver’s)with a cylinder capacity of under 1,500 cc prescribed in Clause 1, Article 1 of the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011, into new specific import duty amounts as follows: