Circular No. 163/2015/TT-BTC modifying preferential import tax rates applicable to motor vehicles đã được thay thế bởi Circular No. 182/2015/TT-BTC preferential import and export tariff và được áp dụng kể từ ngày 01/01/2016.
Nội dung toàn văn Circular No. 163/2015/TT-BTC modifying preferential import tax rates applicable to motor vehicles
THE MINISTRY OF INDUSTRY AND TRADE | SOCIALIST REPUBLIC OF VIETNAM |
No.: 163/2015/TT-BTC | Hanoi, November 05th, 2015 |
CIRCULAR
MODIFYING PREFERENTIAL IMPORT TAX RATES APPLICABLE TO MOTOR VEHICLES USED FOR TRANSPORT OF GOODS IN HEADING 87.04 AND AUTOMOBILE KNOCK-DOWN KITS, CHASSIS FITTED WITH ENGINES IN CHAPTER 98 OF PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on Export and import tax dated 14/6/2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated 28/9/2007 on the promulgation of Export tariff according to the list of taxable goods and tax framework applicable to each group of goods, Preferential import tariff according to the list of taxable goods and the preferential tax framework for each group of goods;
Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 by the Government detailing the implementation of a number of articles of the Law on Export and import tax;
Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular modifying the preferential import tax rates applicable to motor vehicles used for transport of goods in group 87.04 and automobile knock-down kits, chassis fitted with engines, having cabin in Chapter 98 of Preferential import tariff.
Article 1. Modification of preferential import tax rates applicable to motor vehicles used for transport of goods in group 87.04
Preferential import tax rates applicable to motor vehicles for transport of goods in group 87.04 enclosed with Circular No. 173/2014/TT-BTC dated 14/11/2014 by the Minister of Finance to fulfill WTO commitment in 2015 are modified as prescribed in section I of the List enclosed with this Circular.
Article 2. Modification of preferential import tax rates particularly applicable to automobile knock-down kits, chassis fitted with engines, having cabin, in Chapter 98
1. Preferential import tax rates particularly applicable to unassembled knock-down kits, consistent or inconsistent, of motor vehicles used for transport of goods in group 98.21 section II Chapter 98 in Appendix II - Preferential import tariff, enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Minister of Finance is modified as prescribed in clause 1 section II of the List enclosed herewith.
2. Preferential import tax rates particularly applicable to chassis fitted with engines, having cabin, with Gross Vehicle Weight (GVW) exceeding 20 t but not exceeding 45 t specified in Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Minister of Finance is modified as prescribed in clause 2 section II of the List enclosed herewith.
Article 3. Effect
This Circular comes into effect from December 20, 2015.
| PP. THE MINISTER |
PREFERENTIAL IMPORT TAX RATES APPLICABLE TO GOODS IN GROUP 87.04 IN PREFERENTIAL IMPORT TARIFF
(Enclosed with Circular No. 163/2015/TT-BTC dated 05/11/2015 by the Ministry of Finance)
I. Preferential import tax rates of automobiles belong to group 87.04:
Code | Description | Rate |
87.04 | Motor vehicles for the transport of goods. |
|
8704.10 | - Dumpers designed for off-highway use: |
|
| - - Other: |
|
8704.10.23 | - - - GVW not exceeding 5 t | 56 |
8704.10.24 | - - - GVW exceeding 5 t but not exceeding 10 t | 50 |
8704.10.25 | - - - GVW exceeding 10 t but not exceeding 20 t | 50 |
8704.10.26 | - - - GVW exceeding 20 t but not exceeding 24 t | 50 |
8704.10.27 | - - - GVW exceeding 24 t but not exceeding 45 t | 10 |
8704.10.28 | - - - GVW exceeding 45 t | 0 |
| - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
8704.21 | - - GVW not exceeding 5 t: |
|
| - - - Other: |
|
8704.21.21 | - - - - Refrigerated trucks | 20 |
8704.21.22 | - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.21.23 | - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.21.24 | - - - - Armoured cargo vehicles for transporting valuables | 10 |
8704.21.25 | - - - - Hooklift trucks | 20 |
8704.21.29 | - - - - Other | 70 |
8704.22 | - - GVW exceeding 5 t but not exceeding 20 t: |
|
| - - - GVW not exceeding 6 t: |
|
| - - - - Other: |
|
8704.22.21 | - - - - - Refrigerated trucks | 20 |
8704.22.22 | - - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.22.23 | - - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.22.24 | - - - -- Armoured cargo vehicles for transporting valuables | 10 |
8704.22.25 | - - - - - Hooklift trucks | 20 |
8704.22.29 | - - - - - Other | 50 |
| - - - GVW exceeding 6 t but not exceeding 20 t: |
|
| - - - - Other: |
|
8704.22.41 | - - - - - Refrigerated trucks | 20 |
8704.22.42 | - - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.22.43 | - - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.22.44 | - - - - - Armoured cargo vehicles for transporting valuables | 10 |
8704.22.45 | - - - - - Hooklift trucks | 20 |
| - - - - - Other: |
|
8704.22.51 | - - - - - - GVW exceeding 6 t but not exceeding 10 t | 50 |
8704.22.59 | - - - - - - Other | 30 |
8704.23 | - - GVW exceeding 20 t: |
|
| - - - GVW not exceeding 24 t: |
|
| - - - - Other: |
|
8704.23.21 | - - - - - Refrigerated trucks | 20 |
8704.23.22 | - - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.23.23 | - - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.23.24 | - - - - - Armoured cargo vehicles for transporting valuables | 10 |
8704.23.25 | - - - - - Hooklift trucks | 20 |
8704.23.29 | - - - - - Other | 25 |
| - - - GVW exceeding 24 t but not exceeding 45 t: |
|
| - - - - Other: |
|
8704.23.61 | - - - - - Refrigerated trucks | 20 |
8704.23.62 | - - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.23.63 | - - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.23.64 | - - - - - Armoured cargo vehicles for transporting valuables | 10 |
8704.23.65 | - - - - - Hooklift trucks | 20 |
8704.23.66 | - - - - - Dumpers | 25 |
8704.23.69 | - - - - - Other | 25 |
| - - - GVW exceeding 45 t: |
|
| - - - - Other: |
|
8704.23.81 | - - - - - Refrigerated trucks | 0 |
8704.23.82 | - - - - - Garbage collection vehicles having a garbage compressing device | 0 |
8704.23.83 | - - - - - Tanker vehicles, bulk-cement trucks | 0 |
8704.23.84 | - - - - - Armoured cargo vehicles for transporting valuables | 0 |
8704.23.85 | - - - - - Hooklift trucks | 0 |
8704.23.86 | - - - - - Dumpers | 0 |
8704.23.89 | - - - - - Other | 0 |
| - Other, with spark-ignition internal combustion piston engine: |
|
8704.31 | - - GVW not exceeding 5 t: |
|
| - - - Other: |
|
8704.31.21 | - - - - Refrigerated trucks | 20 |
8704.31.22 | - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.31.23 | - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.31.24 | - - - - Armoured cargo vehicles for transporting valuables | 10 |
8704.31.25 | - - - - Hooklift trucks | 20 |
8704.31.29 | - - - - Other | 70 |
8704.32 | - - GVW exceeding 5 t: |
|
| - - - GVW not exceeding 6 t: |
|
| - - - - Other: |
|
8704.32.21 | - - - - - Refrigerated trucks | 20 |
8704.32.22 | - - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.32.23 | - - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.32.24 | - - - - - Armoured cargo vehicles for transporting valuables | 10 |
8704.32.25 | - - - - - Hooklift trucks | 20 |
8704.32.29 | - - - - - Other | 70 |
| - - - GVW exceeding 6 t but not exceeding 20 t: |
|
| - - - - Other: |
|
8704.32.41 | - - - - - Refrigerated trucks | 20 |
8704.32.42 | - - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.32.43 | - - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.32.44 | - - - - - Armoured cargo vehicles for transporting valuables | 10 |
8704.32.45 | - - - - - Hooklift trucks | 20 |
| - - - - - Other: |
|
8704.32.46 | - - - - - - GVW exceeding 6 t but not exceeding 10 t | 70 |
8704.32.49 | - - - - - - Other | 45 |
| - - - GVW exceeding 20 t but not exceeding 24 t: |
|
| - - - - Other: |
|
8704.32.61 | - - - - - Refrigerated trucks | 20 |
8704.32.62 | - - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.32.63 | - - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.32.64 | - - - - - Armoured cargo vehicles for transporting valuables | 10 |
8704.32.65 | - - - - - Hooklift trucks | 20 |
8704.32.69 | - - - - - Other | 35 |
| - - - GVW exceeding 24 t but not exceeding 45 t: |
|
| - - - - Other: |
|
8704.32.81 | - - - - - Refrigerated trucks | 20 |
8704.32.82 | - - - - - Garbage collection vehicles having a garbage compressing device | 20 |
8704.32.83 | - - - - - Tanker vehicles; bulk-cement trucks | 20 |
8704.32.84 | - - - - - Armoured cargo vehicles for transporting valuables | 10 |
8704.32.85 | - - - - - Hooklift trucks | 20 |
8704.32.86 | - - - - - Dumpers | 25 |
8704.32.89 | - - - - - Other | 25 |
| - - - GVW exceeding 45 t: |
|
| - - - - Other: |
|
8704.32.93 | - - - - - Refrigerated trucks | 0 |
8704.32.94 | - - - - - Garbage collection vehicles having a garbage compressing device | 0 |
8704.32.95 | - - - - - Tanker vehicles; bulk-cement trucks | 0 |
8704.32.96 | - - - - - Armoured cargo vehicles for transporting valuables | 0 |
8704.32.97 | - - - - - Hooklift trucks | 0 |
8704.32.98 | - - - - - Dumpers | 0 |
8704.32.99 | - - - - - Other | 0 |
8704.90 | - Other: |
|
| - - Other: |
|
8704.90.91 | - - - GVW not exceeding 5 t | 70 |
8704.90.92 | - - - GVW exceeding 5 t but not exceeding 10 t | 70 |
8704.90.93 | - - - GVW exceeding 10 t but not exceeding 20 t | 70 |
8704.90.94 | - - - GVW exceeding 20 t but not exceeding 45 t | 25 |
8704.90.99 | - - - Other | 0 |
II. Particular preferential import tax rates in Chapter 98:
1. Particular preferential import tax rates for unassembled knock-down kit, consistent or inconsistent, for manufacture and assembly of automobiles in group 87.04:
Code | Description | Code in section I Appendix II | Rate | ||||
98.21 |
|
| For unassembled knock-down kit, consistent or inconsistent, for manufacture and assembly of automobiles. |
|
|
|
|
9821 | 30 |
| - Of motor vehicles for the transport of goods: |
|
|
|
|
|
|
| - - Of dumpers designed for off-highway use: |
|
|
|
|
9821 | 30 | 11 | - - - GVW not exceeding 5 t | 8704 | 10 | 23 | 56 |
9821 | 30 | 12 | - - - GVW exceeding 5 t but not exceeding 10 t | 8704 | 10 | 24 | 50 |
9821 | 30 | 13 | - - - GVW exceeding 10 t but not exceeding 20 t | 8704 | 10 | 25 | 50 |
9821 | 30 | 14 | - - - GVW exceeding 20 t but not exceeding 24 t | 8704 | 10 | 26 | 7 |
9821 | 30 | 15 | - - - GVW exceeding 24 t but not exceeding 45 t | 8704 | 10 | 27 | 7 |
9821 | 30 | 19 | - - - GVW exceeding 45 t | 8704 | 10 | 28 | 0 |
|
|
| - - Of other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
|
|
|
9821 | 30 | 21 | - - - GVW not exceeding 5 t | 8704 | 21 | 29 | 70 |
9821 | 30 | 22 | - - - GVW exceeding 5 t but not exceeding 6 t | 8704 | 22 | 29 | 50 |
9821 | 30 | 23 | - - - GVW exceeding 6 t but not exceeding 10 t | 8704 | 22 | 51 | 50 |
9821 | 30 | 24 | - - - GVW exceeding 10 t but not exceeding 20 t | 8704 | 22 | 59 | 30 |
9821 | 30 | 25 | - - - GVW exceeding 20 t but not exceeding 24 t | 8704 | 23 | 29 | 7 |
9821 | 30 | 26 | - - - GVW exceeding 24 t but not exceeding 45 t | 8704 | 23 | 66 | 7 |
8704 | 23 | 69 |
| ||||
9821 | 30 | 29 | - - - GVW exceeding 45 t | 8704 | 23 | 86 | 0 |
8704 | 23 | 89 |
| ||||
|
|
| - - Of other, with spark-ignition internal combustion piston engine: |
|
|
|
|
9821 | 30 | 31 | - - - GVW not exceeding 5 t | 8704 | 31 | 29 | 70 |
9821 | 30 | 32 | - - - GVW exceeding 5 t but not exceeding 6 t | 8704 | 32 | 29 | 70 |
9821 | 30 | 33 | - - - GVW exceeding 6 t but not exceeding 10 t | 8704 | 32 | 46 | 70 |
9821 | 30 | 34 | - - - GVW exceeding 10 t but not exceeding 20 t | 8704 | 32 | 49 | 45 |
9821 | 30 | 35 | - - - GVW exceeding 20 t but not exceeding 24 t | 8704 | 32 | 69 | 7 |
9821 | 30 | 36 | - - - GVW exceeding 24 t but not exceeding 45 t | 8704 | 32 | 86 | 7 |
8704 | 32 | 89 | |||||
9821 | 30 | 39 | - - - GVW exceeding 45 t | 8704 | 32 | 98 | 0 |
8704 | 32 | 99 | |||||
|
|
| - - Other: |
|
|
|
|
9821 | 30 | 91 | - - - GVW not exceeding 5 t | 8704 | 90 | 91 | 70 |
9821 | 30 | 92 | - - - GVW exceeding 5 t but not exceeding 10 t | 8704 | 90 | 92 | 70 |
9821 | 30 | 93 | - - - GVW exceeding 10 t but not exceeding 20 t | 8704 | 90 | 93 | 70 |
9821 | 30 | 94 | - - - GVW exceeding 20 t but not exceeding 45 t | 8704 | 90 | 94 | 7 |
9821 | 30 | 99 | - - - Other | 8704 | 90 | 99 | 0 |
2. Particular preferential import tax rates for chassis fitted with engines, having cabin
Code | Description | Code in section I Appendix II | Rate | ||||
98.36 |
|
| Chassis fitted with engines, having cabin (chassis cars, having cabin) |
|
|
|
|
|
|
| - Of motor vehicles for the transport of goods: |
|
|
|
|
|
|
| - - Of dumpers designed for off-highway use: |
|
|
|
|
9836 | 10 | 00 | - - - GVW exceeding 20 t but not exceeding 24 t | 8704 | 10 | 26 | 18 |
|
|
| - - Of other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
|
|
|
9836 | 20 |
| - - - GVW exceeding 20 t but not exceeding 24 t: |
|
|
|
|
9836 | 20 | 10 | - - - - Refrigerated trucks | 8704 | 23 | 21 | 18 |
9836 | 20 | 20 | - - - - Garbage collection vehicles having a garbage compressing device | 8704 | 23 | 22 | 18 |
9836 | 20 | 30 | - - - - Tanker vehicles; bulk-cement trucks | 8704 | 23 | 23 | 18 |
9836 | 20 | 40 | - - - - Hooklift trucks | 8704 | 23 | 25 | 18 |
9836 | 20 | 90 | - - - - Other | 8704 | 23 | 29 | 18 |
9836 | 30 |
| - - - GVW exceeding 24 t but not exceeding 45 t: |
|
|
|
|
9836 | 30 | 10 | - - - - Refrigerated trucks | 8704 | 23 | 61 | 18 |
9836 | 30 | 20 | - - - - Garbage collection vehicles having a garbage compressing device | 8704 | 23 | 62 | 18 |
9836 | 30 | 30 | - - - - Tanker vehicles; bulk-cement trucks | 8704 | 23 | 63 | 18 |
9836 | 30 | 40 | - - - - Hooklift trucks | 8704 | 23 | 65 | 18 |
9836 | 30 | 50 | - - - - Dumpers | 8704 | 23 | 66 | 18 |
9836 | 30 | 90 | - - - - Other | 8704 | 23 | 69 | 18 |
|
|
| - - Of other, with spark-ignition internal combustion piston engine: |
|
|
|
|
9836 | 40 |
| - - - GVW exceeding 20 t but not exceeding 24 t: |
|
|
|
|
9836 | 40 | 10 | - - - - Refrigerated trucks | 8704 | 32 | 61 | 18 |
9836 | 40 | 20 | - - - - Garbage collection vehicles having a garbage compressing device | 8704 | 32 | 62 | 18 |
9836 | 40 | 30 | - - - - Tanker vehicles; bulk-cement trucks | 8704 | 32 | 63 | 18 |
9836 | 40 | 40 | - - - - Hooklift trucks | 8704 | 32 | 65 | 18 |
9836 | 40 | 90 | - - - - Other | 8704 | 32 | 69 | 18 |
9836 | 50 |
| - - - GVW exceeding 24 t but not exceeding 45 t: |
|
|
|
|
9836 | 50 | 10 | Refrigerated trucks | 8704 | 32 | 81 | 18 |
9836 | 50 | 20 | - - - - Garbage collection vehicles having a garbage compressing device | 8704 | 32 | 82 | 18 |
9836 | 50 | 30 | - - - - Tanker vehicles; bulk-cement trucks | 8704 | 32 | 83 | 18 |
9836 | 50 | 40 | - - - - Hooklift trucks | 8704 | 32 | 85 | 18 |
9836 | 50 | 50 | - - - - Dumpers | 8704 | 32 | 86 | 18 |
9836 | 50 | 90 | - - - - Other | 8704 | 32 | 89 | 18 |
|
|
| - - Of other: |
|
|
|
|
9836 | 90 | 00 | - - - GVW exceeding 20 t but not exceeding 24 t | 8704 | 90 | 94 | 18 |
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