THE PRIME MINISTER OF GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 69/2006/QD-TTg
Hanoi, March 28, 2006
 DECISION
PROMULGATING THE ABSOLUTE RATES OF IMPORT TAX ON USED MOTOR CARS
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 15, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 26, 2006, detailing the implementation of the Commercial Law;
At the proposal of the Minister of Finance,
DECIDES:
Article 1.- To promulgate the absolute rates of import tax on used motor cars for transport of not more than 15 persons, specifically as follows:

 

Description
Under Preferential Import Tariffs’ headings
Unit of calculation
Tax rate (USD)
1. Motor cars for transport of not more than 5 persons, including driver, of a cylinder capacity of:
 
 
 
- Less than 1,000 cc
8703
Car
3,000.00
- Between 1,000 cc and less than 1,500 cc
8703
Car
7,000.00
- Between 1,500 cc and 2,000 cc
8703
Car
10,000.00
- Between above 2,000 cc and 3,000 cc
8703
Car
15,000.00
- Between above 3,000 cc and 4,000 cc
8703
Car
18,000.00
- Between above 4,000 cc and 5,000 cc
8703
Car
22,000.00
- Above 5,000 cc
8703
Car
25,000.00
2. Motor cars for transport of between 6 and 9 persons, including driver, of a cylinder capacity of:
 
 
 
- 2,000 cc or less
8703
Car
9,000.00
- Between above 2,000 cc and 3,000 cc
8703
Car
14,000.00
- Between above 3,000 cc and 4,000 cc
8703
Car
16,000.00
- Above 4,000 cc
8703
Car
20,000.00
3. Motor cars for transport of between 10 and 15 persons, including driver, of a cylinder capacity of:
 
 
 
- 2,000 cc or less
8702
Car
8,000.00
- Between above 2,000 cc and 3,000 cc
8702
Car
12,000.00
- Above 3,000 cc
8702
Car
15,000.00
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