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 |
