Quyết định 13/2008/QD-BTC

Decision No. 13/2008/QD-BTC of March 11, 2008 amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff

Nội dung toàn văn Decision No. 13/2008/QD-BTC of March 11, 2008 amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff


THE MINISTRY OF FINANCE
 -------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

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

- - - Of a gross weight not exceeding 6 tons

**

8702

10

12

00

- - - Of a gross weight exceeding 6 tons but not exceeding 18 tons

**

8702

10

13

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

- - - Of a gross weight not exceeding 6 tons:

8702

10

21

10

- - - - Buses designed specially for use in airports, for the transport of 30 or more persons

5

8702

10

21

90

- - - - Other

70

8702

10

22

- - - Of a gross weight exceeding 6 tons but not exceeding 18 tons:

8702

10

22

10

- - - - Buses designed specially for use in airports, for the transport of 30 or more persons

5

8702

10

22

90

- - - - Other

70

8702

10

23

- - - Of a gross weight exceeding 18 tons but not exceeding 24 tons:

8702

10

23

10

- - - - Buses designed specially for use in airports, for the transport of 30 or more persons

5

8702

10

23

90

- - - - Other

70

8702

10

24

- - - Of a gross weight exceeding 24 tons:

8702

10

24

10

- - - - Buses designed specially for use in airports, for the transport of 30 or more persons

5

8702

10

24

- - - Of a gross weight exceeding 24 tons:

8702

10

24

10

- - - - Buses designed specially for use in airports, for the transport of 30 or more persons

5

8702

10

24

90

- - - - Other

70

8702

90

- Other:

- - Buses designed specially for use in airports, for the transport of 30 or more persons:

8702

90

11

00

- - - CKD

**

8702

90

19

00

- - - Other

5

- - Other:

8702

90

91

00

- - - CKD

**

8702

90

99

00

- - - Other

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

8703

10

90

00

- - Other

70

- Other vehicles, with spark-ignition internal combustion piston engine:

8703

21

- - Of a cylinder capacity not exceeding 1,000 cc:

8703

21

10

00

- - - Small racing cars

70

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans):

8703

21

21

00

- - - - CKD

**

8703

21

29

00

- - - - Other

70

8703

21

30

00

- - - Other, CKD

**

8703

21

90

- - - Other:

8703

21

90

10

- - - - Hearses

10

8703

21

90

20

- - - - Prison vans

10

8703

21

90

90

- - - - Other

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

**

8703

22

19

00

- - - - Other

70

8703

22

20

00

- - - Other, CKD

**

8703

22

90

- - - Other:

8703

22

90

10

- - - - Ambulances

10

8703

22

90

20

- - - - Hearses

10

8703

22

90

30

- - - - Prison vans

10

8703

22

90

90

- - - - Other

70

8703

23

- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:

8703

23

10

00

- - - Ambulances

10

8703

23

20

00

- - - Hearses

10

8703

23

30

00

- - - Prison vans

10

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD:

8703

23

41

00

- - - - Of a cylinder capacity of under 1,800 cc

**

8703

23

42

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

**

8703

23

44

00

- - - - Of a cylinder capacity of 2,500 cc or more

**

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other:

8703

23

51

00

- - - - Of a cylinder capacity of under 1,800 cc

70

8703

23

52

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

8703

23

54

00

- - - - Of a cylinder capacity of 2,500 cc or more

70

- - - Other motor vehicles, CKD:

8703

23

61

00

- - - - Of a cylinder capacity of under 1,800 cc

**

8703

23

62

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

**

8703

23

64

00

- - - - Of a cylinder capacity of 2,500 cc or more

**

- - - Other:

8703

23

91

00

- - - - Of a cylinder capacity of under 1,800 cc

70

8703

23

92

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

8703

23

94

00

- - - - Of a cylinder capacity of 2,500 cc or more

70

8703

24

- - Of a cylinder capacity exceeding 3,000 cc:

8703

24

10

00

- - - Ambulances

10

8703

24

20

00

- - - Hearses

10

8703

24

30

00

- - - Prison vans

10

8703

24

40

00

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD

**

8703

24

50

00

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other

70

8703

24

60

00

- - - - Other, CKD

**

8703

24

90

00

- - - Other

70

- Other motor vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

8703

31

- - Of a cylinder capacity not exceeding
1,500 cc:

8703

31

10

00

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD

**

8703

31

20

00

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other

70

8703

31

30

00

- - - Other, CKD

**

8703

31

90

- - - Other:

8703

31

90

10

- - - - Ambulances

10

8703

31

90

20

- - - - Hearses

10

8703

31

90

30

- - - - Prison vans

10

8703

31

90

90

- - - - Other

70

8703

32

- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:

8703

32

10

00

- - - Ambulances

10

8703

32

20

00

- - - Hearses

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

**

8703

32

49

00

- - - - Other

**

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other:

8703

32

51

00

- - - - Of a cylinder capacity not exceeding
2,000 cc

70

8703

32

59

00

- - - - Other

70

- - - Other, CKD:

8703

32

61

00

- - - - Of a cylinder capacity not exceeding
2,000 cc

**

8703

32

69

00

- - - - Other

**

- - - Other:

8703

32

91

00

- - - - Of a cylinder capacity not exceeding 2,000 cc

70

8703

32

99

00

- - - - Other

70

8703

33

- - Of a cylinder capacity exceeding 2,500 cc:

8703

33

10

00

- - - Ambulances

10

8703

33

20

00

- - - Hearses

10

8703

33

30

00

- - - Prison vans

10

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD:

8703

33

41

00

- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc

**

8703

33

42

00

- - - - Of a cylinder capacity exceeding 3,000 cc

**

- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other:

8703

33

51

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

8703

33

60

00

- - - - Other, CKD

**

8703

33

90

00

- - - Other

70

8703

90

- Other:

8703

90

10

00

- - Ambulances

10

8703

90

20

00

- - Hearses

10

8703

90

30

00

- - Prison vans

10

- - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD:

8703

90

41

00

- - - Of a cylinder capacity not exceeding 1,800 cc

**

8703

90

42

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

**

8703

90

44

00

- - - Of a cylinder capacity exceeding 2,500 cc

**

- - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other:

8703

90

51

00

- - - Of a cylinder capacity of less than 1,800 cc

70

8703

90

52

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

8703

90

54

00

- - - Of a cylinder capacity exceeding 2,500 cc

70

8703

90

60

00

- - Other, CKD

**

8703

90

90

00

- - Other

70



Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 13/2008/QD-BTC

Loại văn bảnQuyết định
Số hiệu13/2008/QD-BTC
Cơ quan ban hành
Người ký
Ngày ban hành11/03/2008
Ngày hiệu lực02/04/2008
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lựcHết hiệu lực 01/01/2010
Cập nhật15 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 13/2008/QD-BTC

Lược đồ Decision No. 13/2008/QD-BTC of March 11, 2008 amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff


Văn bản bị đính chính

    Văn bản được hướng dẫn

      Văn bản đính chính

        Văn bản bị thay thế

          Văn bản hiện thời

          Decision No. 13/2008/QD-BTC of March 11, 2008 amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff
          Loại văn bảnQuyết định
          Số hiệu13/2008/QD-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýTrương Chí Trung
          Ngày ban hành11/03/2008
          Ngày hiệu lực02/04/2008
          Ngày công báo...
          Số công báo
          Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
          Tình trạng hiệu lựcHết hiệu lực 01/01/2010
          Cập nhật15 năm trước

          Văn bản thay thế

            Văn bản được dẫn chiếu

              Văn bản hướng dẫn

                Văn bản được hợp nhất

                  Văn bản gốc Decision No. 13/2008/QD-BTC of March 11, 2008 amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff

                  Lịch sử hiệu lực Decision No. 13/2008/QD-BTC of March 11, 2008 amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff