Decision No.92/2007/QD-BTC of November 01, 2007 amending specific import tax rates for used cars đã được thay thế bởi Decision No. 14/2008/QD-BTC of March 11, 2008, promulgating specific import tax rates for used cars. và được áp dụng kể từ ngày 02/04/2008.
Nội dung toàn văn Decision No.92/2007/QD-BTC of November 01, 2007 amending specific import tax rates for used cars
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 92/2007/QD-BTC | Hanoi, November 01, 2007 |
DECISION
AMENDING 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 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;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;
Pursuant to the Government’s 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 Article 2 of the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006, defining the competence to amend specific tax rates;
At the proposal of the General Director of Customs,
DECIDES:
Article 1.- To amend specific tax rates for used cars for transport of not more than 15 persons, including the driver, specified in the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006, into the following new ones:
Description | Under Preferential Import Tariffs’ headings | Unit of calculation | Tax rate (USD) |
(1) | (2) | (3) | (4) |
1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of: | |||
- Under 1,000 cc | 8703 | Car | 2,700.00 |
- Between 1,000 cc and under 1,500 cc | 8703 | Car | 6,300.00 |
- Between 1,500 cc and 2,000 cc | 8703 | Car | 8,000.00 |
- Between above 2,000 cc and under 2,500 cc | 8703 | Car | 12,000.00 |
- Between 2,500 cc and 3,000 cc | 8703 | Car | 13,500.00 |
- Between above 3,000 cc and 4,000 cc | 8703 | Car | 16,200.00 |
- Between above 4,000 cc and 5,000 cc | 8703 | Car | 26,400.00 |
- Above 5000 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 | 7,200.00 |
- Between above 2,000 cc and 3,000 cc | 8703 | Car | 11,200.00 |
- Between above 3,000 cc and 4,000 cc | 8703 | Car | 14,400.00 |
- 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 | 6,400.00 |
- Between above 2,000 cc and 3,000 cc | 8702 | Car | 9,600.00 |
- Above 3,000 cc | 8702 | Car | 13,500.00 |
Article 2.- This Decision replaces the Finance Minister’s Decision No. 05/2007/QD-BTC of January 15, 2007, and Decision No. 72/2007/QD-BTC of August 7, 2007, takes effect and applies to all declarations of imported goods registered with customs offices 15 days after its publication in “CONG BAO.”
FOR THE MINISTER OF FINANCE |
