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 Decision No. 69/2006/QD-TTg of the Prime Minister of Government, promulgating the absolute rates of import tax on used motor cars
- 4 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 VIETNAM Independence - Freedom - Happiness |
| No. 72/2007/QD-BTC | Hanoi, 7 August 2007 |
DECISION
AMENDING THE ABSOLUTE DUTY RATE APPLICABLE TO IMPORTED SECOND-HAND CARS
THE MINISTER OF FINANCE
DECIDES:
Article 1
To amend the absolute duty rate applicable to imported second-hand cars of 15 seats or less including the driver's seat, as stipulated in Decision 69-2006-QD-TTg of the Prime Minister of the Government dated 28 March 2006, as follows:
Description
Code Group in Import Preferential Duty Rates Classification List
Unit
...
...
...
(USD)
1. Cars of 5 or less seats including the driver's seat, with cylinder capacity of:
- Below 1,000cc
8703
Per one car
3,000.00
...
...
...
8703
Per one car
6,300.00
- From 1,500 cc up to 2,000cc
8703
Per one car
8,075.00
- From 2,000 cc up to 2,500cc
8703
...
...
...
11,400.00
car
car
car
car
car
car
car
car
...
...
...
car
car
Article 2
This Decision shall replace Decision 05-2007-QD-BTC of the Minister of Finance dated 15 January 2007, shall be of full force and effect and apply to all imported goods' customs declarations registered with the customs office fifteen days after the date on which this Decision is published in the Official Gazette.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
...
...
...
Truong Chi Trung
- 1 Decision No. 23/2008/QD-BTC of May 08, 2008 stipulating the absolute duty rate applicable to imported second-hand cars
- 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 of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 4 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.