Tiếng Việt- 1 Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 2 Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 3 Decree of Government No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 4/1998/QH10 of May 20, 1998 amending and supplementing a number of articles of The Law On Export Tax And Import Tax
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 146/2002/QD-BTC | Hanoi, December 04, 2002 |
THE MINISTER OF FINANCE
Pursuant to the Governments Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies;
Pursuant to the Governments Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket prescribed in the Import Tariffs according to the List of Taxable Commodity Groups, issued together with Resolution No. 63/ND-UBTVQH10 of October 10, 1998 of the Xth National Assemblys Standing Committee;
Pursuant to Article 1 of the Governments Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;
On the basis of the direction of the Prime Minister in the Government Offices Official Dispatch No. 5519/VPCP-KTTH of October 3, 2002 on automobile taxation;
Consulting the ministries and branches and at the proposal of the General Director of Tax;
DECIDES:
Below is the formula for calculating the preferential import tax rates for used automobiles:
...
...
...
1. From January 1, 2003 to December 31, 2003
Ordinal number
Form of assembly
Preferential import tax rates (%)
Automobiles of Headings
No. 8702 and 8703
Automobiles of Heading
No. 8704
...
...
...
CKD1
60% of import tax rate for brand-new automobiles in complete units
40% of import tax rate for brand-new automobiles in complete units
2
CKD2
40% of import tax rate for brand-new automobiles in complete units
20% of import tax rate for brand-new automobiles in complete units
3
IKD
...
...
...
5% of import tax rate for brand-new automobiles in complete units
1. From January 1, 2004 to December 31, 2004
Ordinal number
Automobiles of Heading No. 8704
Automobiles of Headings No. 8702 and 8703
Form of assembly
Preferential import tax rates (%)
Form of assembly
...
...
...
CKD1
50% of import tax rate for brand- new automobiles in complete units
CKD
70% of import tax rate for brand- new automobiles in complete units
CKD2
30% of import tax rate for brand- new automobiles in complete units
...
...
...
IKD
10% of import tax rate for brand- new automobiles in complete units
Below is the formula for calculating the preferential import tax rate for various forms of automobile assembly:
The The The percentage preferential import preferential import of the preferential tax rate for a form = tax rate for brand-new x import tax rate for each of automobile automobiles form of automobile assembly in complete units assembly
The preferential import tax rates prescribed for 3 (three) forms of assembly of automobiles of Heading No. 8704 mentioned at Point 2 shall apply through the end of December 31, 2004. From January 1, 2005, automobiles of Heading No. 8704 shall be subject to the import tax on automobiles of Headings No. 8702 and 8703 mentioned at Point 2.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
LISTS OF AMENDED NAMES, CODES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with the Finance Ministers Decision No. 146/2002/QD-BTC of December 4, 2002)
Codes
Description of commodity group,
commodity item
Tax rate (%)
Heading
Sub-Heading
...
...
...
4011
New pneumatic tires, of rubber
4011
10
00
- Of a kind used for small cars (including station wagons and racing cars)
...
...
...
4011
20
- Of a kind used for buses or trucks:
4011
20
10
- - With a width of up to 450 mm
...
...
...
4011
20
90
- - Other
5
4011
30
00
- Of a kind used for aircraft
...
...
...
4011
40
00
- Of a kind used for motorcycles
50
4011
50
00
- Of a kind used for bicycles
...
...
...
- Other:
4011
91
- - Having a "herring-bone" or similar tread:
...
...
...
4011
91
10
- - - With a width of up to 450 mm
30
4011
91
90
- - - Other
...
...
...
4011
99
- - Other:
4011
99
10
- - - With a width of up to 450 mm
...
...
...
4011
99
90
- - - Other
5
4012
Retreaded or used pneumatic tires; solid or cushion tires; replaceable treads and wheel linings of rubber
...
...
...
4012
10
- Retreaded tires:
4012
10
10
- - Of a kind used for small cars (including station wagons and racing cars)
...
...
...
- - Of a kind used for buses or trucks:
4012
10
21
- - - With a width of up to 450 mm
...
...
...
4012
10
29
- - - Other
5
4012
10
30
- - Of a kind used for aircraft
...
...
...
4012
10
40
- - Of a kind used for motorcycles
50
4012
10
50
- - Of a kind used for bicycles
...
...
...
- - Other:
4012
10
91
- - - With a width of up to 450 mm
...
...
...
4012
10
99
- - - Other
5
4012
20
- Used pneumatic tires:
...
...
...
4012
20
10
- - Of a kind used for small cars (including station wagons and racing cars)
50
- - Of a kind used for buses or trucks:
...
...
...
4012
20
21
- - - With a width of up to 450 mm
50
4012
20
29
- - - Other
...
...
...
4012
20
30
- - Of a kind used for aircraft
5
4012
20
40
- - Of a kind used for motorcycles
...
...
...
4012
20
50
- - Of a kind used for bicycles
50
4012
20
90
- - Other
...
...
...
4012
90
- Other:
- - Solid and cushion tires:
...
...
...
4012
90
11
- - - With a width of up to 450 mm
30
4012
90
19
- - - Other
...
...
...
- - Replaceable treads:
4012
90
21
- - - With a width of up to 450 mm
...
...
...
4012
90
29
- - - Other
5
4012
90
30
- - - Wheel linings
...
...
...
4013
Inner tubes, of rubber
4013
10
- Of a kind used for small cars (including station wagons and racing cars), buses or trucks:
...
...
...
4013
10
10
- - Suitable to tires with a width of up to 450 mm
50
4013
10
90
- - Suitable to tires with a width exceeding 450 mm
...
...
...
4013
20
00
- Of a kind used for bicycles
50
4013
90
- Other:
...
...
...
4013
90
10
- - Of a kind used for aircraft
5
4013
90
20
- - Of a kind used for motorcycles
...
...
...
- - Other:
4013
90
91
- - - Suitable to tires with a width of up to 450 mm
...
...
...
4013
90
99
- - - Suitable to tires with a width exceeding 450 mm
5
8702
Automobiles that can transport 10 persons or more, including driver
...
...
...
8702
10
- With compression ignition internal combustion piston engine (diesel or semi-diesel):
8702
10
10
- - Transporting not more than 50 persons, including driver
...
...
...
8702
10
90
- - Other
60
8702
90
- Other:
...
...
...
8702
90
10
- - Transporting not more than 50 persons, including driver
100
8702
90
90
- - Other
...
...
...
Particularly:
+ Passenger-transporting vehicles in airports
...
...
...
8703
Automobiles and other motor vehicles designed principally for the transport of persons (other than those of Heading No. 8702), including station wagons and racing cars
8703
10
- Vehicles specially designed for travelling on snow; golf cars and similar kinds of cars:
...
...
...
8703
10
10
- - Vehicles transporting no more than 8 persons, including driver
100
8703
10
20
- - Vehicles transporting 9 persons, including driver
...
...
...
- Other vehicles with spark-ignition internal combustion piston engine:
8703
21
- - With a cylinder capacity not exceeding 1,000 cm3 :
...
...
...
8703
21
10
- - - Ambulances
50
8703
21
20
- - - Vehicles for transporting not more than 8 persons, including driver
...
...
...
8703
21
30
- - - Vehicles transporting 9 persons, including driver
100
8703
22
- - With a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,500 cm3:
...
...
...
8703
22
10
- - - Ambulances
50
8703
22
20
- - - Vehicles for transporting not more than 8 persons, including driver
...
...
...
8703
22
30
- - - Vehicles transporting 9 persons, including driver
100
8703
23
- - With a cylinder capacity exceeding 1,500 cm3 but not exceeding 3,000 cm3:
...
...
...
8703
23
10
- - - Ambulances
50
8703
23
20
- - - Vehicles for transporting not more than 8 persons, including driver
...
...
...
8703
23
30
- - - Vehicles transporting 9 persons, including driver
100
8703
24
- - With a cylinder capacity exceeding 3,000 cm3:
...
...
...
8703
24
10
- - - Ambulances
50
8703
24
20
- - - Vehicles for transporting not more than 8 persons, including driver
...
...
...
8703
24
30
- - - Vehicles transporting 9 persons, including driver
100
- Other vehicles with compression-ignition internal combustion piston engine:
...
...
...
8703
31
- - With a cylinder capacity not exceeding 1,500 cm3 :
8703
31
10
- - - Ambulances
...
...
...
8703
31
20
- - - Vehicles for transporting not more than 8 persons, including driver
100
8703
31
30
- - - Vehicles transporting 9 persons, including driver
...
...
...
8703
32
- - With a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,500 cm3:
8703
32
10
- - Ambulances
...
...
...
8703
32
20
- - - Vehicles for transporting not more than 8 persons, including driver
100
8703
32
30
- - - Vehicles transporting 9 persons, including driver
...
...
...
8703
33
- - With a cylinder capacity exceeding 2,500 cm3:
8703
33
10
- - - Ambulances
...
...
...
8703
33
20
- - - Vehicles for transporting not more than 8 persons, including driver
100
8703
33
30
- - - Vehicles transporting 9 persons, including driver
...
...
...
8703
90
- Other:
8703
90
10
- - - Ambulances
...
...
...
8703
90
20
- - Vehicles for transporting not more than 8 persons, including driver
100
8703
90
30
- - Vehicles transporting 9 persons, including driver
...
...
...
Particularly:
+ Prisoners-carrying vehicles
...
...
...
+ Funeral vehicles
50
8704
Motor vehicles for cargo transport
...
...
...
8704
10
00
- Tippers, dump trucks designed for use in narrow roads and alleys
100
- Other, with compression-ignition internal combustion piston engines (diesel or semi-diesel):
...
...
...
8704
21
- - G.v.w not exeeding 5 tons:
8704
21
10
- - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more
...
...
...
8704
21
90
- - - Other vehicles for cargo transport
100
8704
22
- - G.v.w exceeding 5 tons but not exceeding 20 tons:
...
...
...
8704
22
10
- - - Exceeding 5 tons but not exceeding 10 tons
60
8704
22
20
- - - Exceeding 10 tons but not exceeding 20 tons
...
...
...
8704
23
- - G.v.w exceeding 20 tons:
8704
23
10
- - - G.v.w exceeding 20 tons up to 50 tons
...
...
...
8704
23
90
- - - Other
0
- Vehicles with spark-ignition internal combustion piston engines:
...
...
...
8704
31
- - G.v.w not exceeding 5 tons:
8704
31
10
- - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more
...
...
...
8704
31
90
- - - Other vehicles for cargo transport
100
8704
32
- - G.v.w exceeding 5 tons:
...
...
...
8704
32
10
- - - G.v.w exceeding 5 tons but not exceeding 10 tons
60
8704
32
20
- - - G.v.w exceeding 10 tons but not exceeding 20 tons
...
...
...
8704
32
30
- - - G.v.w exceeding 20 tons up to 50 tons
10
8704
32
90
- - - Other
...
...
...
8704
90
- Other:
- - G.v.w not exeeding 5 tons:
...
...
...
8704
90
11
- - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more
100
8704
90
19
- - - Other vehicles for cargo transport
...
...
...
8704
90
20
- - G.v.w exceeding 5 tons but not exceeding 10 tons
60
8704
90
30
- - G.v.w exceeding 10 tons but not exceeding 20 tons
...
...
...
8704
90
40
- - G.v.w exceeding 20 tons up to 50 tons
10
8704
90
90
- - Other
...
...
...
Particularly:
+ Vehicles designed for transporting frozen goods
...
...
...
+ Vehicles designed for transporting garbage
30
+ Vehicles designed for transporting money
...
...
...
+ Tank trucks, vehicles designed for transporting acids or bituminous gases
10
+ Vehicles designed for transporting wet concrete
...
...
...
8705
Special-purpose motor vehicles, other than those principally designed for transporting person or cargo (for example, breakdown lorries, crane lorries, fire engines, concrete-mixing vehicles, road sweepers, water-spraying vehicles, repair vehicles, X-ray vehicles)
8705
10
00
- Crane lorries
...
...
...
8705
20
00
- Drilling derrick vehicles
10
8705
30
00
- Fire engines
...
...
...
8705
40
00
- Concrete-mixing vehicles
30
8705
90
- Other:
...
...
...
8705
90
10
- - Road sweepers
10
8705
90
90
- - Other
...
...
...
THE MINISTRY OF FINANCE
Truong Chi Trung
- 1 Decision No. 163/2002/QD-BTC of December 27th, 2002, on the temporarily suspend the implementation of the Decision No 146/2002/QD-BTC dated 4 December 2002 of the Minister of Finance on amendment of names and import tax rates for pre-assembled automobiles and auto parts in the preferential tariff form.
- 2 Decision No. 163/2002/QD-BTC of December 27th, 2002, on the temporarily suspend the implementation of the Decision No 146/2002/QD-BTC dated 4 December 2002 of the Minister of Finance on amendment of names and import tax rates for pre-assembled automobiles and auto parts in the preferential tariff form.