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Trang chủ Văn bản pháp luật Circular No. 163/2015/TT-BTC dated November 05th, 2015, modifying preferential import tax rates applicable to motor vehicles used for transport of goods in Heading 87.04 and automobile knock-down kits, ...

Guided documents

Merged documents

Additionally modified documents

1 Circular No. 164/2013/TT-BTC of November 15, 2013, on promulgation of export tariff schedule and preferential import tariff schedule
2 Circular No. 173/2014/TT-BTC dated November 14, 2014, changes in preferential import tax rates imposed on articles in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015
3 Circular No. 122/2014/TT-BTC dated August 27, 24, amendments to list of headings and rates of preferential import tax on articles of chassis fitted with engine, including cabin, with gross vehicle weight exceeding 20 metric tons but not exceeding 45 metric tons prescribed in Circular No. 164/2013/TT-BTC

Corrected documents

Replaced documents

Referenced documtents

Grounded documents

Guidelines documtents

Consolidated documents

Additional revision documents

Correction documents

Alternative documents

1 Circular No. 182/2015/TT-BTC dated November 16th, 2015, on promulgation of preferential import and export tariff according to the nomenclature of taxable products

THE MINISTRY OF INDUSTRY AND TRADE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No.: 163/2015/TT-BTC	Hanoi, November 05^th, 2015

CIRCULAR

MODIFYING PREFERENTIAL IMPORT TAX RATES APPLICABLE TO MOTOR VEHICLES USED FOR TRANSPORT OF GOODS IN HEADING 87.04 AND AUTOMOBILE KNOCK-DOWN KITS, CHASSIS FITTED WITH ENGINES IN CHAPTER 98 OF PREFERENTIAL IMPORT TARIFF

Pursuant to the Law on Export and import tax dated 14/6/2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated 28/9/2007 on the promulgation of Export tariff according to the list of taxable goods and tax framework applicable to each group of goods, Preferential import tariff according to the list of taxable goods and the preferential tax framework for each group of goods;

Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 by the Government detailing the implementation of a number of articles of the Law on Export and import tax;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular modifying the preferential import tax rates applicable to motor vehicles used for transport of goods in group 87.04 and automobile knock-down kits, chassis fitted with engines, having cabin in Chapter 98 of Preferential import tariff.

...

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Preferential import tax rates applicable to motor vehicles for transport of goods in group 87.04 enclosed with Circular No. 173/2014/TT-BTC dated 14/11/2014 by the Minister of Finance to fulfill WTO commitment in 2015 are modified as prescribed in section I of the List enclosed with this Circular.

Article 2. Modification of preferential import tax rates particularly applicable to automobile knock-down kits, chassis fitted with engines, having cabin, in Chapter 98

1. Preferential import tax rates particularly applicable to unassembled knock-down kits, consistent or inconsistent, of motor vehicles used for transport of goods in group 98.21 section II Chapter 98 in Appendix II - Preferential import tariff, enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Minister of Finance is modified as prescribed in clause 1 section II of the List enclosed herewith.

2. Preferential import tax rates particularly applicable to chassis fitted with engines, having cabin, with Gross Vehicle Weight (GVW) exceeding 20 t but not exceeding 45 t specified in Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Minister of Finance is modified as prescribed in clause 2 section II of the List enclosed herewith.

Article 3. Effect

This Circular comes into effect from December 20, 2015.

...

PREFERENTIAL IMPORT TAX RATES APPLICABLE TO GOODS IN GROUP 87.04 IN PREFERENTIAL IMPORT TARIFF

(Enclosed with Circular No. 163/2015/TT-BTC dated 05/11/2015 by the Ministry of Finance)

I. Preferential import tax rates of automobiles belong to group 87.04:

Code

Description

Rate
(%)

87.04

Motor vehicles for the transport of goods.

...

8704.10

- Dumpers designed for off-highway use:

- - Other:

8704.10.23

- - - GVW not exceeding 5 t

...

- - - GVW exceeding 5 t but not exceeding 10 t

8704.10.25

- - - GVW exceeding 10 t but not exceeding 20 t

8704.10.26

- - - GVW exceeding 20 t but not exceeding 24 t

8704.10.27

...

8704.10.28

- - - GVW exceeding 45 t

- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

8704.21

- - GVW not exceeding 5 t:

...

- - - Other:

8704.21.21

- - - - Refrigerated trucks

8704.21.22

- - - - Garbage collection vehicles having a garbage compressing device

...

- - - - Tanker vehicles; bulk-cement trucks

8704.21.24

- - - - Armoured cargo vehicles for transporting valuables

8704.21.25

- - - - Hooklift trucks

8704.21.29

...

8704.22

- - GVW exceeding 5 t but not exceeding 20 t:

- - - GVW not exceeding 6 t:

- - - - Other:

...

8704.22.21

- - - - - Refrigerated trucks

8704.22.22

- - - - - Garbage collection vehicles having a garbage compressing device

8704.22.23

- - - - - Tanker vehicles; bulk-cement trucks

...

- - - -- Armoured cargo vehicles for transporting valuables

8704.22.25

- - - - - Hooklift trucks

8704.22.29

- - - - - Other

...

- - - - Other:

8704.22.41

- - - - - Refrigerated trucks

8704.22.42

- - - - - Garbage collection vehicles having a garbage compressing device

...

8704.22.43

- - - - - Tanker vehicles; bulk-cement trucks

8704.22.44

- - - - - Armoured cargo vehicles for transporting valuables

8704.22.45

- - - - - Hooklift trucks

...

- - - - - Other:

8704.22.51

- - - - - - GVW exceeding 6 t but not exceeding 10 t

8704.22.59

- - - - - - Other

8704.23

...

- - - GVW not exceeding 24 t:

- - - - Other:

8704.23.21

- - - - - Refrigerated trucks

...

8704.23.22

- - - - - Garbage collection vehicles having a garbage compressing device

8704.23.23

- - - - - Tanker vehicles; bulk-cement trucks

8704.23.24

- - - - - Armoured cargo vehicles for transporting valuables

...

- - - - - Hooklift trucks

8704.23.29

- - - - - Other

- - - GVW exceeding 24 t but not exceeding 45 t:

...

8704.23.61

- - - - - Refrigerated trucks

8704.23.62

- - - - - Garbage collection vehicles having a garbage compressing device

8704.23.63

- - - - - Tanker vehicles; bulk-cement trucks

...

8704.23.64

- - - - - Armoured cargo vehicles for transporting valuables

8704.23.65

- - - - - Hooklift trucks

8704.23.66

- - - - - Dumpers

...

- - - - - Other

- - - GVW exceeding 45 t:

- - - - Other:

8704.23.81

...

8704.23.82

- - - - - Garbage collection vehicles having a garbage compressing device

8704.23.83

- - - - - Tanker vehicles, bulk-cement trucks

8704.23.84

- - - - - Armoured cargo vehicles for transporting valuables

...

8704.23.85

- - - - - Hooklift trucks

8704.23.86

- - - - - Dumpers

8704.23.89

- - - - - Other

...

- Other, with spark-ignition internal combustion piston engine:

8704.31

- - GVW not exceeding 5 t:

- - - Other:

8704.31.21

...

8704.31.22

- - - - Garbage collection vehicles having a garbage compressing device

8704.31.23

- - - - Tanker vehicles; bulk-cement trucks

8704.31.24

- - - - Armoured cargo vehicles for transporting valuables

...

8704.31.25

- - - - Hooklift trucks

8704.31.29

- - - - Other

8704.32

- - GVW exceeding 5 t:

...

- - - GVW not exceeding 6 t:

- - - - Other:

8704.32.21

- - - - - Refrigerated trucks

8704.32.22

...

8704.32.23

- - - - - Tanker vehicles; bulk-cement trucks

8704.32.24

- - - - - Armoured cargo vehicles for transporting valuables

8704.32.25

- - - - - Hooklift trucks

...

8704.32.29

- - - - - Other

- - - GVW exceeding 6 t but not exceeding 20 t:

- - - - Other:

...

- - - - - Refrigerated trucks

8704.32.42

- - - - - Garbage collection vehicles having a garbage compressing device

8704.32.43

- - - - - Tanker vehicles; bulk-cement trucks

8704.32.44

...

8704.32.45

- - - - - Hooklift trucks

- - - - - Other:

8704.32.46

- - - - - - GVW exceeding 6 t but not exceeding 10 t

...

8704.32.49

- - - - - - Other

- - - GVW exceeding 20 t but not exceeding 24 t:

- - - - Other:

...

- - - - - Refrigerated trucks

8704.32.62

- - - - - Garbage collection vehicles having a garbage compressing device

8704.32.63

- - - - - Tanker vehicles; bulk-cement trucks

8704.32.64

...

8704.32.65

- - - - - Hooklift trucks

8704.32.69

- - - - - Other

- - - GVW exceeding 24 t but not exceeding 45 t:

...

- - - - Other:

8704.32.81

- - - - - Refrigerated trucks

8704.32.82

- - - - - Garbage collection vehicles having a garbage compressing device

...

- - - - - Tanker vehicles; bulk-cement trucks

8704.32.84

- - - - - Armoured cargo vehicles for transporting valuables

8704.32.85

- - - - - Hooklift trucks

8704.32.86

...

8704.32.89

- - - - - Other

- - - GVW exceeding 45 t:

- - - - Other:

...

8704.32.93

- - - - - Refrigerated trucks

8704.32.94

- - - - - Garbage collection vehicles having a garbage compressing device

8704.32.95

- - - - - Tanker vehicles; bulk-cement trucks

...

- - - - - Armoured cargo vehicles for transporting valuables

8704.32.97

- - - - - Hooklift trucks

8704.32.98

- - - - - Dumpers

8704.32.99

...

8704.90

- Other:

- - Other:

8704.90.91

- - - GVW not exceeding 5 t

...

8704.90.92

- - - GVW exceeding 5 t but not exceeding 10 t

8704.90.93

- - - GVW exceeding 10 t but not exceeding 20 t

8704.90.94

- - - GVW exceeding 20 t but not exceeding 45 t

...

- - - Other

II. Particular preferential import tax rates in Chapter 98:

1. Particular preferential import tax rates for unassembled knock-down kit, consistent or inconsistent, for manufacture and assembly of automobiles in group 87.04:

Code

Description

Code in section I Appendix II

Rate
(%)

98.21

...

For unassembled knock-down kit, consistent or inconsistent, for manufacture and assembly of automobiles.

9821

...

- - Of dumpers designed for off-highway use:

...

9821

- - - GVW not exceeding 5 t

8704

...

9821

- - - GVW exceeding 5 t but not exceeding 10 t

8704

9821

...

- - - GVW exceeding 10 t but not exceeding 20 t

8704

9821

...

8704

9821

- - - GVW exceeding 24 t but not exceeding 45 t

8704

...

9821

- - - GVW exceeding 45 t

8704

...

- - Of other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

9821

...

- - - GVW not exceeding 5 t

8704

9821

...

8704

9821

- - - GVW exceeding 6 t but not exceeding 10 t

8704

...

9821

- - - GVW exceeding 10 t but not exceeding 20 t

8704

...

9821

- - - GVW exceeding 20 t but not exceeding 24 t

8704

9821

...

- - - GVW exceeding 24 t but not exceeding 45 t

8704

...

9821

- - - GVW exceeding 45 t

8704

...

- - Of other, with spark-ignition internal combustion piston engine:

...

9821

- - - GVW not exceeding 5 t

8704

9821

...

- - - GVW exceeding 5 t but not exceeding 6 t

8704

9821

...

8704

9821

- - - GVW exceeding 10 t but not exceeding 20 t

8704

...

9821

- - - GVW exceeding 20 t but not exceeding 24 t

8704

...

9821

- - - GVW exceeding 24 t but not exceeding 45 t

8704

...

9821

- - - GVW exceeding 45 t

8704

...

- - Other:

...

9821

- - - GVW not exceeding 5 t

8704

9821

...

- - - GVW exceeding 5 t but not exceeding 10 t

8704

9821

...

8704

9821

- - - GVW exceeding 20 t but not exceeding 45 t

8704

...

9821

- - - Other

8704

...

2. Particular preferential import tax rates for chassis fitted with engines, having cabin

Code

Description

Code in section I Appendix II

Rate
(%)

98.36

Chassis fitted with engines, having cabin (chassis cars, having cabin)

...

- Of motor vehicles for the transport of goods:

...

- - Of dumpers designed for off-highway use:

...

- - - GVW exceeding 20 t but not exceeding 24 t

8704

...

- - Of other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

9836

- - - GVW exceeding 20 t but not exceeding 24 t:

...

9836

- - - - Refrigerated trucks

8704

...

9836

- - - - Garbage collection vehicles having a garbage compressing device

8704

...

- - - - Tanker vehicles; bulk-cement trucks

8704

9836

...

- - - - Hooklift trucks

8704

9836

- - - - Other

...

9836

- - - GVW exceeding 24 t but not exceeding 45 t:

...

9836

- - - - Refrigerated trucks

8704

...

- - - - Garbage collection vehicles having a garbage compressing device

8704

9836

...

- - - - Tanker vehicles; bulk-cement trucks

8704

9836

- - - - Hooklift trucks

...

9836

- - - - Dumpers

8704

...

9836

- - - - Other

8704

...

- - Of other, with spark-ignition internal combustion piston engine:

9836

...

- - - GVW exceeding 20 t but not exceeding 24 t:

9836

- - - - Refrigerated trucks

...

9836

- - - - Garbage collection vehicles having a garbage compressing device

8704

...

9836

- - - - Tanker vehicles; bulk-cement trucks

8704

...

- - - - Hooklift trucks

8704

9836

...

- - - - Other

8704

9836

- - - GVW exceeding 24 t but not exceeding 45 t:

...

9836

Refrigerated trucks

8704

...

9836

- - - - Garbage collection vehicles having a garbage compressing device

8704

...

- - - - Tanker vehicles; bulk-cement trucks

8704

9836

...

- - - - Hooklift trucks

8704

9836

- - - - Dumpers

...

9836

- - - - Other

8704

...

- - Of other:

...

- - - GVW exceeding 20 t but not exceeding 24 t

8704

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HIỆU LỰC VĂN BẢN

Circular No. 163/2015/TT-BTC dated November 05th, 2015, modifying preferential import tax rates applicable to motor vehicles used for transport of goods in Heading 87.04 and automobile knock-down kits, chassis fitted with engines in Chapter 98 of Preferential Import Tariff

Official number: 163/2015/TT-BTC
Legislation type: Thông tư
Issuing date: 05/11/2015
Issuing bodies: Bộ Tài chính
Signer: Vũ Thị Mai
Date of announcement:
Publication number: Đang cập nhật
Expired date: 01/01/2016
Effect: Expired

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Circular No. 163/2015/TT-BTC dated November 05th, 2015, modifying preferential import tax rates applicable to motor vehicles used for transport of goods in Heading 87.04 and automobile knock-down kits, chassis fitted with engines in Chapter 98 of Preferential Import Tariff

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