Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 13/2008/QD-BTC | Hanoi, March 11, 2008 |
DECISION
AMENDING PREFERENTIAL IMPORT TAX RATES FOR MOTORCARS FOR THE TRANSPORT OF PERSONS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket for each commodity group, and the Preferential Import Tariff according to the list of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law 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;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To amend preferential import tax rates for motorcars for the transport of persons prescribed in the Finance Minister’s Decision No. 106/2007/QD-BTC of December 20, 2007, into new ones specified in the list attached to this Decision.
Article 2.- This Decision takes effect and applies to declarations of imported goods registered with customs offices 15 days after its publication in “CONG BAO.”[1]
...
...
...
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
LIST
OF AMENDED IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Attached to the Finance Minister’s Decision No. 13/2008/QD-BTC of March 11, 2008)
Code
Description
Tax rate
(%)
87.02
...
...
...
Motorcars for the transport of 10 or more persons, including the driver
8702
10
- With compression-ignition internal combustion piston engine (diesel or semi-diesel):
...
...
...
- - CKD:
8702
10
11
00
...
...
...
**
8702
10
12
00
- - - Of a gross weight exceeding 6 tons but not exceeding 18 tons
**
8702
10
...
...
...
00
- - - Of a gross weight exceeding 18 tons but not exceeding 24 tons
**
8702
10
14
00
- - - Of a gross weight exceeding 24 tons
**
...
...
...
- - Other:
8702
10
21
...
...
...
8702
10
21
10
- - - - Buses designed specially for use in airports, for the transport of 30 or more persons
5
8702
10
...
...
...
90
- - - - Other
70
8702
10
22
- - - Of a gross weight exceeding 6 tons but not exceeding 18 tons:
...
...
...
10
22
10
- - - - Buses designed specially for use in airports, for the transport of 30 or more persons
5
8702
10
22
90
...
...
...
70
8702
10
23
- - - Of a gross weight exceeding 18 tons but not exceeding 24 tons:
8702
10
...
...
...
10
- - - - Buses designed specially for use in airports, for the transport of 30 or more persons
5
8702
10
23
90
- - - - Other
70
...
...
...
10
24
- - - Of a gross weight exceeding 24 tons:
8702
10
24
10
...
...
...
5
8702
10
24
- - - Of a gross weight exceeding 24 tons:
8702
10
...
...
...
10
- - - - Buses designed specially for use in airports, for the transport of 30 or more persons
5
8702
10
24
90
- - - - Other
70
...
...
...
90
- Other:
...
...
...
8702
90
11
00
- - - CKD
**
8702
90
...
...
...
00
- - - Other
5
- - Other:
...
...
...
90
91
00
- - - CKD
**
8702
90
99
00
...
...
...
70
87.03
Motorcars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
8703
10
...
...
...
- Vehicles specially designed for traveling on snow; golf cars and similar vehicles:
8703
10
10
00
- - Golf cars, including golf buggies
70
...
...
...
10
90
00
- - Other
70
...
...
...
8703
21
- - Of a cylinder capacity not exceeding 1,000 cc:
8703
21
...
...
...
00
- - - Small racing cars
70
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans):
...
...
...
21
21
00
- - - - CKD
**
8703
21
29
00
...
...
...
70
8703
21
30
00
- - - Other, CKD
**
8703
21
...
...
...
- - - Other:
8703
21
90
10
- - - - Hearses
10
...
...
...
21
90
20
- - - - Prison vans
10
8703
21
90
90
...
...
...
70
8703
22
- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
...
...
...
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans):
8703
22
11
00
- - - - CKD
**
...
...
...
22
19
00
- - - - Other
70
8703
22
20
00
...
...
...
**
8703
22
90
- - - Other:
8703
22
...
...
...
10
- - - - Ambulances
10
8703
22
90
20
- - - - Hearses
10
...
...
...
22
90
30
- - - - Prison vans
10
8703
22
90
90
...
...
...
70
8703
23
- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
8703
23
...
...
...
00
- - - Ambulances
10
8703
23
20
00
- - - Hearses
10
...
...
...
23
30
00
- - - Prison vans
10
...
...
...
8703
23
41
00
- - - - Of a cylinder capacity of under 1,800 cc
**
8703
23
...
...
...
00
- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
**
8703
23
43
00
- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
**
...
...
...
23
44
00
- - - - Of a cylinder capacity of 2,500 cc or more
**
...
...
...
8703
23
51
00
- - - - Of a cylinder capacity of under 1,800 cc
70
8703
23
...
...
...
00
- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
70
8703
23
53
00
- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
70
...
...
...
23
54
00
- - - - Of a cylinder capacity of 2,500 cc or more
70
...
...
...
8703
23
61
00
- - - - Of a cylinder capacity of under 1,800 cc
**
8703
23
...
...
...
00
- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
**
8703
23
63
00
- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
**
...
...
...
23
64
00
- - - - Of a cylinder capacity of 2,500 cc or more
**
...
...
...
8703
23
91
00
- - - - Of a cylinder capacity of under 1,800 cc
70
8703
23
...
...
...
00
- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
70
8703
23
93
00
- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
70
...
...
...
23
94
00
- - - - Of a cylinder capacity of 2,500 cc or more
70
8703
24
...
...
...
8703
24
10
00
- - - Ambulances
10
8703
24
...
...
...
00
- - - Hearses
10
8703
24
30
00
- - - Prison vans
10
...
...
...
24
40
00
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD
**
8703
24
50
00
...
...
...
70
8703
24
60
00
- - - - Other, CKD
**
8703
24
...
...
...
00
- - - Other
70
- Other motor vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
...
...
...
31
- - Of a cylinder capacity not exceeding
1,500 cc:
8703
31
10
00
...
...
...
**
8703
31
20
00
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other
70
8703
31
...
...
...
00
- - - Other, CKD
**
8703
31
90
- - - Other:
...
...
...
31
90
10
- - - - Ambulances
10
8703
31
90
20
...
...
...
10
8703
31
90
30
- - - - Prison vans
10
8703
31
...
...
...
90
- - - - Other
70
8703
32
- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
...
...
...
32
10
00
- - - Ambulances
10
8703
32
20
00
...
...
...
10
8703
32
30
00
- - - Prison vans
10
...
...
...
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD:
8703
32
41
00
- - - - Of a cylinder capacity not exceeding
2,000 cc
**
...
...
...
32
49
00
- - - - Other
**
...
...
...
8703
32
51
00
- - - - Of a cylinder capacity not exceeding
2,000 cc
70
8703
32
...
...
...
00
- - - - Other
70
- - - Other, CKD:
...
...
...
32
61
00
- - - - Of a cylinder capacity not exceeding
2,000 cc
**
8703
32
69
00
...
...
...
**
- - - Other:
8703
32
...
...
...
00
- - - - Of a cylinder capacity not exceeding 2,000 cc
70
8703
32
99
00
- - - - Other
70
...
...
...
33
- - Of a cylinder capacity exceeding 2,500 cc:
8703
33
10
00
...
...
...
10
8703
33
20
00
- - - Hearses
10
8703
33
...
...
...
00
- - - Prison vans
10
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD:
...
...
...
33
41
00
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc
**
8703
33
42
00
...
...
...
**
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other:
8703
33
...
...
...
00
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc
70
8703
33
52
00
- - - - Of a cylinder capacity exceeding 3,000 cc
70
...
...
...
33
60
00
- - - - Other, CKD
**
8703
33
90
00
...
...
...
70
8703
90
- Other:
8703
90
...
...
...
00
- - Ambulances
10
8703
90
20
00
- - Hearses
10
...
...
...
90
30
00
- - Prison vans
10
...
...
...
8703
90
41
00
- - - Of a cylinder capacity not exceeding 1,800 cc
**
8703
90
...
...
...
00
- - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc
**
8703
90
43
00
- - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc
**
...
...
...
90
44
00
- - - Of a cylinder capacity exceeding 2,500 cc
**
...
...
...
8703
90
51
00
- - - Of a cylinder capacity of less than 1,800 cc
70
8703
90
...
...
...
00
- - - Of a cylinder capacity of 1,800 cc or more but less than 2,000 cc
70
8703
90
53
00
- - - Of a cylinder capacity of 2,000 cc or more but less than 2,500 cc
70
...
...
...
90
54
00
- - - Of a cylinder capacity exceeding 2,500 cc
70
8703
90
60
00
...
...
...
**
8703
90
90
00
- - Other
70
- 1 Decision No. 17/2008/QD-BTC of April 17, 2008, amending preferential import/export duty rates applicable to a number of lines of goods in the preferential import/export tariff list.
- 2 Decision No. 17/2008/QD-BTC of April 17, 2008, amending preferential import/export duty rates applicable to a number of lines of goods in the preferential import/export tariff list.
- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.