THE PRIME MINISTER

Decision No.  24/2013/QD-TTg dated May 03, 2013 of the Prime Minister amending and supplementing clause 1, Article 1 of the Decision No. 36/2011/QD-TTg dated June 29, 2011 of the Prime Minister on issuing import tax rate for used cars from 15 seats or less
Pursuant to the December 25, 2001 Law on Organization of the Government;
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;
At the proposal of the Minister of Finance,
The Prime Minister issues the Decision amending and supplementing clause 1, Article 1 of the Decision No. 36/2011/QD-TTg dated June 29, 2011 of the Prime Minister on issuing import tax rate for used cars from 15 seats or less,
Article 1. To amend and supplement Clause 1 Article 1 of the Decision No. 36/2011/QD-TTg, of June 29, 2011 on issuing import tax rate for used cars from 15 seats or less as follows:
“1. For cars of 09 seats or less (including driver) with ta cylinder capacity of under 1,500cc:
Description
Preferential Import Tariff headings
Unit of calculation
Tax rate (USD)
- Less than 1,000cc
8703
Car
5,000.00
- Between 1,000cc and 1,500cc
8703
Car
10,000.00
Article 2. Implementation provisions
1. This Decision takes effect on June 20, 2013.
2. Ministers, heads of ministerial-levels agencies, heads of government-attached agencies and chairpersons of People’s Committees of provinces and centrally run cities shall implement this Decision.-
The Prime Minister
Nguyen Tan Dung