THE MINISTRY OF FINANCE

Circular No. 28/2013/TT-BTC dated March 15, 2013 of the Ministry of Finance amending import and export taxes for used cars prescribed in clause 1, Article 1 of the Decision No. 36/2011/QD-TTg dated June 29, 2011, of the Prime Minister

Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;

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 Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decision No. Decision No. 36/2011/QD-TTg of June 29, 2011, promulgating import duty rates on used cars of 15 seats or less,

At the proposal of the General Directorate of General Department of Customs;

The Ministry of Finance issues the Circular amending import and export taxes for used cars prescribed in clause 1, Article 1 of the Decision No. 36/2011/QD-TTg dated June 29, 2011, of the Prime Minister promulgating import duty rates on used cars of 15 seats or less,

Article 1. To amend import tax for used cars of 9 seats or less (including driver) with a cylinder capacity of under 1,500 cc prescribed in clause 1, Article 1 of the Decision No. 36/2011/QD-TTg dated June 29, 2011, of the Prime Minister promulgating import duty rates on used cars of 09 seats or less as follows:

Description

 

Preferential Import Tariff headings

 

Unit of calculation

 

Tax rate (USD)

 

- Under 1,000 cc

8703

Car

4,200.00

- Between 1,000 cc and under 1,500 cc

8703

Car

9,600.00

Article 2. Import taxes that are not amended in this Circular shall be implemented in accordance with the Decision No. 36/2011/QD-TTg  dated June 29, 2011, of the Prime Minister.

Article 3. This Circular takes effect s after 45 days from signing date 45 days.

For the Minister

Deputy Minister

Do Hoang Anh Tuan

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