THE MINISTRY OF FINANCE
SOCIALIST REPUBLICOF VIETNAM
Independence - Freedom- Happiness
No. 72/2007/QD-BTC
Hanoi, 7 August 2007
DECISION
AMENDING THEABSOLUTEDUTY RATE APPLICABLE TO IMPORTEDSECOND-HANDCARS
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Dutiesdated 14 June 2005;
Pursuant to Decree 77-2003-ND-CP of the Government dated 1 July2003 on thefunctions, duties, powers and organizational structure ofthe Ministry of Finance;
Pursuant to Decree 149-2005-ND-CP of the Government dated 15December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 12-2006-ND-CP of the Government dated 26 January 2006on implementation of the CommercialLaw;
Pursuant to article 2 of Decision 69-2006-QD-TTg of the Prime Minister of the Government dated 28 March 2006conferring authority to amend absolute duty rates;
Havingconsidered the proposal of the DirectorGeneral of the GeneralDepartment of Customs;
 
DECIDES:
Article 1
To amend the absolute duty rate applicable to imported second-hand cars of 15seats or less including the driver's seat, as stipulated in Decision 69-2006-QD-TTg of the Prime Minister of the Government dated 28 March 2006, as follows:
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