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 the Prime Minister’s 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  specific tax rates for used cars  for transport of not more than 15 persons, including the driver, specified in the Prime Minister’s 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)

(2)

(3)

(4)

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

...

...

...

8703

Car

2,700.00

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

8703

Car

6,300.00

- Between 1,500 cc and 2,000 cc

8703

...

...

...

8,000.00

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

8703

Car

12,000.00

- Between 2,500 cc and 3,000 cc

8703

Car

13,500.00

...

...

...

8703

Car

16,200.00

- Between above 4,000 cc and 5,000 cc

8703

Car

26,400.00

- Above 5000 cc

8703

...

...

...

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

7,200.00

...

...

...

8703

Car

11,200.00

- Between above 3,000 cc and 4,000 cc

8703

Car

14,400.00

- Above 4,000 cc

8703

...

...

...

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

6,400.00

...

...

...

8702

Car

9,600.00

- Above 3,000 cc

8702

Car

13,500.00

Article 2.- This Decision replaces the Finance Minister’s Decision No. 05/2007/QD-BTC of January 15, 2007, and Decision No. 72/2007/QD-BTC of August 7, 2007,  takes effect and applies to all declarations of imported goods registered with customs offices 15 days after its publication in “CONG BAO.”

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FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung