Tiếng Việt- 1 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2 Decree of Government No. 12/2006/ND-CP, making detailed provisions for implementation of the Commercial Law with respect to international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties.
- 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. 14/2008/QD-BTC | Hanoi, March 11, 2008 |
DECISION
PROMULGATING 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 Governments 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 Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;
Pursuant to the Governments 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 the Prime Ministers Decision No. 69/2006/QD-TTg of March 28, 2006, defining tax rates and the competence to amend tax rates for used cars;
At the proposal of the General Director of Customs,
DECIDES:
Article 1.- To promulgate import tax rates for used cars for the transport of not more than 15 persons (including the driver), as follows:
Description
Under preferential import tariffs headings
...
...
...
Tax rate (USD)
1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of:
- Under 1,000 cc
8703
Car
3,000.00
...
...
...
8703
Car
7,000.00
- Between 1,500 cc and 2,000 cc
8703
Car
9,000.00
- Between above 2,000 cc and under 2,500 cc
8703
...
...
...
13,500.00
- Between 2,500 cc and 3,000 cc
8703
Car
15,000.00
- Between above 3,000 cc and 4,000 cc
8703
Car
18,000.00
...
...
...
8703
Car
26,400.00
- Above 5,000 cc
8703
Car
30,000.00
2. Cars for transport of between 6 and 9 persons, including the driver, of a cylinder capacity of:
...
...
...
- 2,000 cc or less
8703
Car
8,100.00
- Between above 2,000 cc and 3,000 cc
8703
Car
12,600.00
...
...
...
8703
Car
16,000.00
- Above 4,000 cc
8703
Car
24,000.00
3. Cars for transport of between 10 and 15 persons, including the driver, of a cylinder capacity of:
...
...
...
- 2,000 cc or less
8702
Car
7,200.00
- Between above 2,000 cc and 3,000 cc
8702
Car
10,800.00
...
...
...
8702
Car
15,000.00
Article 2.- This Decision replaces the Finance Ministers Decision No. 92/2007/QD-BTC of November 1, 2007, takes effect and applies to declarations of imported goods registered with customs offices 15 days after its publication in CONG BAO.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
- 1 Decree of Government No. 12/2006/ND-CP, making detailed provisions for implementation of the Commercial Law with respect to international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties.
- 2 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.