Thông tư 163/2015/TT-BTC

Circular No. 163/2015/TT-BTC dated November 05th, 2015, 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

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 Independence - Freedom - Happiness ---------------
No.: 163/2015/TT-BTC	Hanoi, November 05^th, 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
THE DEPUTY MINISTER

Vu Thi Mai

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
9821	30	26	- - - GVW exceeding 24 t but not exceeding 45 t	8704	23	69
9821	30	29	- - - GVW exceeding 45 t	8704	23	86	0
9821	30	29	- - - GVW exceeding 45 t	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
9821	30	36	- - - GVW exceeding 24 t but not exceeding 45 t	8704	32	89	7
9821	30	39	- - - GVW exceeding 45 t	8704	32	98	0
9821	30	39	- - - GVW exceeding 45 t	8704	32	99	0
			- - 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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Thuộc tính Văn bản pháp luật 163/2015/TT-BTC
Loại văn bản	Thông tư
Số hiệu	163/2015/TT-BTC
Cơ quan ban hành	Bộ Tài chính
Người ký	Vũ Thị Mai
Ngày ban hành	05/11/2015
Ngày hiệu lực	20/12/2015
Ngày công báo	...
Số công báo
Lĩnh vực	Thuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lực	Hết hiệu lực 01/01/2016
Cập nhật	8 năm trước
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Circular No. 163/2015/TT-BTC modifying preferential import tax rates applicable to motor vehicles
Loại văn bản	Thông tư
Số hiệu	163/2015/TT-BTC
Cơ quan ban hành	Bộ Tài chính
Người ký	Vũ Thị Mai
Ngày ban hành	05/11/2015
Ngày hiệu lực	20/12/2015
Ngày công báo	...
Số công báo
Lĩnh vực	Thuế - Phí - Lệ Phí, Xuất nhập khẩu
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Cập nhật	8 năm trước

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Circular No. 182/2015/TT-BTC preferential import and export tariff

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Thông tư 182/2015/TT-BTC

Circular No. 182/2015/TT-BTC dated November 16th, 2015, on promulgation of preferential import and export tariff according to the nomenclature of taxable products

Ban hành: 16/11/2015

Ngày hiệu lực: 01/01/2016

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Ngày hết hiệu lực: 01/09/2016

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05/11/2015

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