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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: 05/2007/QD-BTC

Hanoi, January 15, 2007

 

DECISION

AMENDING 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 Government's 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 Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;
Pursuant to the Government's 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 Article 2 of Decision No. 69/2006/QD-TTg of March 28, 2006, defining the competence to amend specific tax rates;
At the proposal of the General Director of Customs;

DECIDES:

Article 1.- To amend the specific import tax rates for used cars for transport of not more than 15 persons, including the driver, specified in Decision No. 69/2006/QD-TTg of March 28, 2006, into the following new ones:

Description

Under Preferential Import Tariffs' headings

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Tax rate (USD)

1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of:

 

 

 

- Between 1,000 cc and under 1,500 cc

8703

Car

6,300.00

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8703

Car

8,500.00

- Between above 2,000 cc and under 2,500 cc

8703

Car

12,000.00

- Between 2,500 cc and 3,000 cc

8703

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15,000.00

- Above 5,000 cc

8703

Car

26,250.00

2. Cars for transport of between 6 and 9 persons, including the driver, of a cylinder capacity of:

 

 

 

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8703

Car

7,650.00

- Between above 2,000 cc and 3,000 cc

8703

Car

11,200.00

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

8702

Car

6,800.00

- Between above 2,000 cc and 3,000 cc

8702

Car

9,600.00

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VICE THE MINISTER
DEPUTY MINISTER




Truong Chi Trung