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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness ---------- |
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No. 14/2008/QD-BTC
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Hanoi, March 11, 2008
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DECISION
PROMULGATING SPECIFIC IMPORT TAX RATES FOR USED CARS
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;
Pursuant to the Governments Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;
Pursuant to the Prime Ministers Decision No. 69/2006/QD-TTg of March 28, 2006, defining tax rates and the competence to amend tax rates for used cars;
At the proposal of the General Director of Customs,
DECIDES:
Article 1.- To promulgate import tax rates for used cars for the transport of not more than 15 persons (including the driver), as follows:
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Description
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Under preferential import tariffs headings
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Unit of calculation
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Tax rate (USD)
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1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of:
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- Under 1,000 cc
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8703
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Car
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3,000.00
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- Between 1,000 cc and under 1,500 cc
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8703
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Car
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7,000.00
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- Between 1,500 cc and 2,000 cc
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8703
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Car
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9,000.00
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- Between above 2,000 cc and under 2,500 cc
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8703
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Car
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13,500.00
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- Between 2,500 cc and 3,000 cc
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8703
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Car
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15,000.00
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- Between above 3,000 cc and 4,000 cc
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8703
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Car
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18,000.00
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- Between above 4,000 cc and 5,000 cc
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8703
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Car
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26,400.00
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- Above 5,000 cc
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8703
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Car
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30,000.00
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2. Cars for transport of between 6 and 9 persons, including the driver, of a cylinder capacity of:
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- 2,000 cc or less
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8703
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Car
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8,100.00
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- Between above 2,000 cc and 3,000 cc
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8703
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Car
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12,600.00
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- Between above 3,000 cc and 4,000 cc
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8703
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Car
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16,000.00
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- Above 4,000 cc
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8703
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Car
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24,000.00
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3. Cars for transport of between 10 and 15 persons, including the driver, of a cylinder capacity of:
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- 2,000 cc or less
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8702
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Car
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7,200.00
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- Between above 2,000 cc and 3,000 cc
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8702
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Car
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10,800.00
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- Above 3,000 cc
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8702
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Car
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15,000.00
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Article 2.- This Decision replaces the Finance Ministers Decision No. 92/2007/QD-BTC of November 1, 2007, takes effect and applies to declarations of imported goods registered with customs offices 15 days after its publication in CONG BAO.
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FOR THE MINISTER OF FINANCE
VICE MINISTER Truong Chi Trung |
