Nội dung toàn văn Decision No. 23/2008/QD-BTC of May 08, 2008 stipulating the absolute duty rate applicable to imported second-hand cars
THE MINISTRY OF FINANCE | OF VIET |
No. 23/2008/QD-BTC | , May 08, 2008 |
DECISION
STIPULATING THE ABSOLUTE DUTY RATE APPLICABLE TO IMPORTED SECOND-HAND CARS
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Decree 77-2003-ND-CP of the Government dated 1 July 2003 on the functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to Decree 149-2005-ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 12-2006-ND-CP of the Government dated 26 January 2006 on implementation of the Commercial Law;
Pursuant to Decision 69-2006-QD-TTg of the Prime Minister of the Government dated 28 March 2006 conferring authority to amend absolute duty rates;
Having considered the proposal of the Director General of the General Department of Customs;
DECIDES:
Article 1
To stipulate the absolute duty rate applicable to all imported goods' customs declarations registered with the customs office as from 13 May 2008 for imported second-hand cars of 15 seats or less (including the driver's seat), as follows:
Description | Code Group in Import Preferential Duty Rates Classification List | Unit | Duty Rate (USD) |
1. Cars of 5 or less seats including the driver's seat, with cylinder capacity of: |
|
|
|
- Below 1,000 cc | 8703 | Per one car | 3,500.00 |
- From 1,000 cc to below 1,500 cc | 8703 | Per one car | 8,000.00 |
- From 1,500 cc up to 2,000 cc | 8703 | Per one car | 12,000.00 |
- From above 2,000 cc up to below 2,500 cc | 8703 | Per one car | 17,000.00 |
- From 2,500 cc up to 3,000 cc | 8703 | Per one car | 18,000.00 |
- From above 3,000 cc up to 4,000 cc | 8703 | Per one car | 20,000.00 |
- From above 4,000 cc up to 5,000 cc | 8703 | Per one car | 26,400.00 |
- Above 5,000 cc | 8703 | Per one car | 30,000.00 |
2. Cars of from 6 to 9 seats including the driver's seat, with cylinder capacity of: |
|
|
|
- From 2,000 cc and below | 8703 | Per one car | 10,800.00 |
- From above 2,000 cc up to 3,000 cc | 8703 | Per one car | 16,000.00 |
- From above 3,000 cc up to 4,000 cc | 8703 | Per one car | 19,000.00 |
- Above 4,000 cc | 8703 | Per one car | 24,000.00 |
3. Cars of from 10 to 15 seats including the driver's seat, with cylinder capacity of: |
|
|
|
- From 2,000 cc and below | 8702 | Per one car | 9,500.00 |
- From above 2,000 cc up to 3,000 cc | 8702 | Per one car | 13,000.00 |
- Above 3,000 cc | 8702 | Per one car | 17,000.00 |
Article 2
This Decision shall replace Decision 14-2008-QD-BTC of the Minister of Finance dated 11 March 2008 and shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.
| FOR THE MINISTER OF FINANCE |
