Decision No. 14/2008/QD-BTC of March 11, 2008, promulgating specific import tax rates for used cars. đã được thay thế bởi Decision No. 23/2008/QD-BTC of May 08, 2008 stipulating the absolute duty rate applicable to imported second-hand cars và được áp dụng kể từ ngày 30/05/2008.
Nội dung toàn văn Decision No. 14/2008/QD-BTC of March 11, 2008, promulgating specific import tax rates for used cars.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 14/2008/QD-BTC | Hanoi, March 11, 2008 |
DECISION
PROMULGATING 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 Governments 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 Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;
Pursuant to the Governments 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 the Prime Ministers Decision No. 69/2006/QD-TTg of March 28, 2006, defining tax rates and the competence to amend tax rates for used cars;
At the proposal of the General Director of Customs,
DECIDES:
Article 1.- To promulgate import tax rates for used cars for the transport of not more than 15 persons (including the driver), as follows:
Description | Under preferential import tariffs headings | Unit of calculation | Tax rate (USD) |
1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of: |
|
|
|
- Under 1,000 cc | 8703 | Car | 3,000.00 |
- Between 1,000 cc and under 1,500 cc | 8703 | Car | 7,000.00 |
- Between 1,500 cc and 2,000 cc | 8703 | Car | 9,000.00 |
- Between above 2,000 cc and under 2,500 cc | 8703 | Car | 13,500.00 |
- Between 2,500 cc and 3,000 cc | 8703 | Car | 15,000.00 |
- Between above 3,000 cc and 4,000 cc | 8703 | Car | 18,000.00 |
- Between above 4,000 cc and 5,000 cc | 8703 | Car | 26,400.00 |
- Above 5,000 cc | 8703 | Car | 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 | 8,100.00 |
- Between above 2,000 cc and 3,000 cc | 8703 | Car | 12,600.00 |
- Between above 3,000 cc and 4,000 cc | 8703 | Car | 16,000.00 |
- Above 4,000 cc | 8703 | Car | 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 | 7,200.00 |
- Between above 2,000 cc and 3,000 cc | 8702 | Car | 10,800.00 |
- Above 3,000 cc | 8702 | Car | 15,000.00 |
Article 2.- This Decision replaces the Finance Ministers Decision No. 92/2007/QD-BTC of November 1, 2007, takes effect and applies to declarations of imported goods registered with customs offices 15 days after its publication in CONG BAO.
| FOR THE MINISTER OF FINANCE |
