Circular No. 163/2015/TT-BTC dated November 05, 2015 of the Ministry of Finance on amending the preferential import duty rates for motor vehicles for the transportation of goods under Heading 87.04 and automobile parts and motor chassis fitted with cabs under Chapter 98 of the Preferential Import Tariff

  • Summary
  • Content
  • Status
  • Vietnamese
  • Download
Save

Please log in to use this function

Send link to email

Please log in to use this function

Error message
Font size:

ATTRIBUTE

Circular No. 163/2015/TT-BTC dated November 05, 2015 of the Ministry of Finance on amending the preferential import duty rates for motor vehicles for the transportation of goods under Heading 87.04 and automobile parts and motor chassis fitted with cabs under Chapter 98 of the Preferential Import Tariff
Issuing body: Ministry of Finance Effective date:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Official number: 163/2015/TT-BTC Signer: Vu Thi Mai
Type: Circular Expiry date:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Issuing date: 05/11/2015 Effect status:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Fields: Export - Import , Tax - Fee - Charge , Transport
For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known

THEMINISTRY OF FINANCE

 

No. 163/2015/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

 

Hanoi, November 5, 2015

 

CIRCULAR

Amending the preferential import duty rates for motor vehicles for the transportation of goods under Heading 87.04 and automobile parts and motor chassis fitted with cabs under Chapter 98 of the Preferential Import Tariff[1]

 

Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Import Tariff in accordance with the List of dutiable commodity groups and the duty rate bracket for each commodity group, and the Preferential Import Tariff in accordance with the List of dutiable commodity groups and the preferential duty rate bracket for each commodity group;

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, duties, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular amending the preferential import duty rates for motor vehicles for the transportation of goods under Heading 87.04 and automobile parts and motor chassis fitted with cabs under Chapter 98 of the Preferential Import Tariff.

Article 1.To amend the preferential import duty rates for motor vehicles for the transportation of goods under Heading 87.04

To amend the preferential import duty rates for motor vehicles for the transportation of goods under Heading 87.04, which were promulgated together with the Minister of Finance’s Circular No. 173/2014/TT-BTC of November 14, 2014, amending the preferential import duty rates for a number of commodities in the Preferential Import Tariff promulgated together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013, to implement the 2015 WTO commitments, into new ones provided in Section I of the List promulgated together with this Circular.

Article 2.To amend the particular preferential import duty rates for automobile parts and motor chassis fitted with cabs under Chapter 98

1. To amend the particular preferential import duty rates of completely and incompletely knocked out automobile parts of motor vehicles for the transportation of goods under Heading 98.21, Section II, Chapter 98, Appendix II to the Preferential Import Tariff promulgated together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013, into new preferential import duty rates provided in Clause 1, Section II of the List promulgated together with this Circular.

2. To amend and supplement the particular preferential import duty rates for motor chassis fitted with cabs (chassis cars fitted with cabs), having a gross vehicle weight exceeding 20 tons but not exceeding 45 tons as prescribed in Article 2 of Circular No. 122/2014/TT-BTC of August 27, 2014, amending and supplementing the List of commodity headings and the particular preferential import duty rates for motor chassis fitted with cabs, having a gross vehicle weight exceeding 20 tons but not exceeding 45 tons as prescribed in the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013, into new preferential import duty rates provided in Clause 2, Section II of the List promulgated together with this Circular.

Article 3.Effect

This Circular takes effect on December 20, 2015.-

For the Minister of Finance
Deputy Minister
VU THI MAI

 




LIST OF PREFERENTIAL IMPORT DUTY RATES FOR COMMODITIES UNDER HEADING 87.04 IN THE PREFERENTIAL IMPORT TARIFF

(To the Ministry of Finance’s Circular No. 163/2015/TT-BTC of November 5, 2015)

I. The preferential import duty rates for automobiles under Heading 87.04:

Commodity heading

Commodity description

Tax rates

(%)

87.04

Motor vehicles for the transportation of goods

 

8704.10

- Dumpers designed for off-highway use:

 

 

- - Other:

 

8704.10.23

- - - g.v.w. not exceeding 5 tons

56

8704.10.24

- - - g.v.w. exceeding 5 tons but not exceeding 10 tons

50

8704.10.25

- - - g.v.w. exceeding 10 tons but not exceeding 20 tons

50

8704.10.26

- - - g.v.w. exceeding 20 tons but not exceeding 24 tons

50

8704.10.27

- - - g.v.w. exceeding 24 tons but not exceeding 45 tons

10

8704.10.28

- - - g.v.w. exceeding 45 tons

0

 

- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

 

8704.21

- - g.v.w. not exceeding 5 tons:

 

 

- - - Other:

 

8704.21.21

- - - - Refrigerated vans

20

8704.21.22

- - - - Refuse collection vehicles having refuse compressing device

20

8704.21.23

- - - - Tanker vehicles; bulk-cement lorries

20

8704.21.24

- - - - Armored cargo vehicles for transporting valuables

10

8704.21.25

- - - - Hooklift lorries

20

8704.21.29

- - - - Other

70

8704.22

- - g.v.w. exceeding 5 tons but not exceeding 20 tons

 

 

- - - g.v.w. not exceeding 6 tons

 

 

- - - - Other:

 

8704.22.21

- - - - - Refrigerated vans

20

8704.22.22

- - - - - Refuse collection vehicles having refuse compressing device

20

8704.22.23

- - - - - Tanker vehicles; bulk-cement lorries

20

8704.22.24

- - - - - Armored cargo vehicles for transporting valuables

10

8704.22.25

- - - - - Hooklift lorries

20

8704.22.29

- - - - - Other

50

 

- - - g.v.w. exceeding 6 tons but not exceeding 20 tons

 

 

- - - - Other:

 

8704.22.41

- - - - - Refrigerated vans

20

8704.22.42

- - - - - Refuse collection vehicles having refuse compressing device

20

8704.22.43

- - - - - Tanker vehicles; bulk-cement lorries

20

8704.22.44

- - - - - Armored cargo vehicles for transporting valuables

10

8704.22.45

- - - - - Hooklift lorries

20

 

- - - - - Other:

 

8704.22.51

- - - - - - g.v.w. exceeding 6 tons but not exceeding 10 tons

50

8704.22.59

- - - - - - Other

30

8704.23

- - g.v.w. exceeding 20 tons

 

 

- - g.v.w. not exceeding 24 tons

 

 

- - - - Other:

 

8704.23.21

- - - - - Refrigerated vans

20

8704.23.22

- - - - - Refuse collection vehicles having refuse compressing device

20

8704.23.23

- - - - - Tanker vehicles; bulk-cement lorries

20

8704.23.24

- - - - - Armored cargo vehicles for transporting valuables

10

8704.23.25

- - - - - Hooklift lorries

20

8704.23.29

- - - - - Other

25

 

- - - g.v.w. exceeding 24 tons but not exceeding 45 tons:

 

 

- - - - Other:

 

8704.23.61

- - - - - Refrigerated vans

20

8704.23.62

- - - - - Refuse collection vehicles having refuse compressing device

20

8704.23.63

- - - - - Tanker vehicles; bulk-cement lorries

20

8704.23.64

- - - - - Armored cargo vehicles for transporting valuables

10

8704.23.65

- - - - - Hooklift lorries

20

8704.23.66

- - - - - Dumpers

25

8704.23.69

- - - - - Other

25

 

- - - g.v.w. exceeding 45 tons:

 

 

- - - - Other:

 

8704.23.81

- - - - - Refrigerated vans

0

8704.23.82

- - - - - Refuse collection vehicles having refuse compressing device

0

8704.23.83

- - - - - Tanker vehicles; bulk-cement lorries

0

8704.23.84

- - - - - Armored cargo vehicles for transporting valuables

0

8704.23.85

- - - - - Hooklift lorries

0

8704.23.86

- - - - - Dumpers

0

8704.23.89

- - - - - Other

0

 

- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

 

8704.31

- - g.v.w. not exceeding 5 tons:

 

 

- - - Other:

 

8704.31.21

- - - - Refrigerated vans

20

8704.31.22

- - - - Refuse collection vehicles having refuse compressing device

20

8704.31.23

- - - - Tanker vehicles; bulk-cement lorries

20

8704.31.24

- - - - Armored cargo vehicles for transporting valuables

10

8704.31.25

- - - - Hooklift lorries

20

8704.31.29

- - - - Other

70

8704.32

- - g.v.w. exceeding 5 tons:

 

 

- - - g.v.w. not exceeding 6 tons:

 

 

- - - -  Other:

 

8704.32.21

- - - - - Refrigerated vans

20

8704.32.22

- - - - - Refuse collection vehicles having refuse compressing device

20

8704.32.23

- - - - - Tanker vehicles; bulk-cement lorries

20

8704.32.24

- - - - - Armored cargo vehicles for transporting valuables

10

8704.32.25

- - - - - Hooklift lorries

20

8704.32.29

- - - - - Other

70

 

- - - g.v.w. exceeding 6 tons but not exceeding 20 tons:

 

 

- - - - Other:

 

8704.32.41

- - - - - Refrigerated vans

20

8704.32.42

- - - - - Refuse collection vehicles having refuse compressing device

20

8704.32.43

- - - - - Tanker vehicles; bulk-cement lorries

20

8704.32.44

- - - - - Armored cargo vehicles for transporting valuables

10

8704.32.45

- - - - - Hooklift lorries

20

 

- - - - - Other:

 

8704.32.46

- - - - - - g.v.w. exceeding 6 tons but not exceeding 10 tons

70

8704.32.49

- - - - - - Other

45

 

- - - g.v.w. exceeding 20 tons but not exceeding 24 tons:

 

 

- - - - Other:

 

8704.32.61

- - - - - Refrigerated vans

20

8704.32.62

- - - - - Refuse collection vehicles having refuse compressing device

20

8704.32.63

- - - - - Tanker vehicles; bulk-cement lorries

20

8704.32.64

- - - - - Armored cargo vehicles for transporting valuables

10

8704.32.65

- - - - - Hooklift lorries

20

8704.32.69

- - - - - Other

35

 

- - - g.v.w. exceeding 24 tons but not exceeding 45 tons:

 

 

- - - - Other:

 

8704.32.81

- - - - - Refrigerated vans

20

8704.32.82

- - - - - Refuse collection vehicles having refuse compressing device

20

8704.32.83

- - - - - Tanker vehicles; bulk-cement lorries

20

8704.32.84

- - - - - Armored cargo vehicles for transporting valuables

10

8704.32.85

- - - - - Hooklift lorries

20

8704.32.86

- - - - - Dumpers

25

8704.32.89

- - - - - Other

25

 

- - - g.v.w. exceeding 45 tons:

 

 

- - - - Other:

 

8704.32.93

- - - - - Refrigerated vans

0

8704.32.94

- - - - - Refuse collection vehicles having refuse compressing device

0

8704.32.95

- - - - - Tanker vehicles; bulk-cement lorries

0

8704.32.96

- - - - - Armored cargo vehicles for transporting valuables

0

8704.32.97

- - - - - Hooklift lorries

0

8704.32.98

- - - - - Dumpers

0

8704.32.99

- - - - - Other

0

8704.90

- Other:

 

 

- - Other:

 

8704.90.91

- - -  g.v.w. not exceeding 5 tons

70

8704.90.92

- - - g.v.w. exceeding 5 tons but not exceeding 10 tons

70

8704.90.93

- - - g.v.w. exceeding 10 tons but not exceeding 20 tons

70

8704.90.94

- - - g.v.w. exceeding 20 tons but not exceeding 45 tons

25

8704.90.99

- - - Other

0

 

 

II. Particular preferential import duty rates under Chapter 98:

1. Particular preferential import duty rates for completely and incompletely knocked out automobile parts for car manufacturing and assembly under Heading 87.04:

Commodity heading

Commodity description

Corresponding commodity heading prescribed in Section I of Appendix II

Tax rates

(%)

98.21

 

 

Completely and incompletely knocked out automobile parts for car manufacturing and assembly.

 

 

 

 

9821

30

 

- Of motor vehicles for the transportation of goods:

 

 

 

 

 

 

 

- - Of dumpers designed for off-highway use:

 

 

 

 

9821

30

11

- - - g.v.w. not exceeding 5 tons

8704

10

23 

56

9821

30

12

- - - g.v.w. exceeding 5 tons but not exceeding 10 tons

8704

10

24 

50

9821

30

13

- - - g.v.w. exceeding 10 tons but not exceeding 20 tons

8704

10

25 

50

9821

30

14

- - - g.v.w. exceeding 20 tons but not exceeding 24 tons

8704

10

26 

7

9821

30

15

- - - g.v.w. exceeding 24 tons but not exceeding 45 tons

8704

10

27 

7

9821

30

19

- - - g.v.w. exceeding 45 tons

8704

10

28 

0

 

 

 

- - Of other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

 

 

 

 

9821

30

21

- - - g.v.w. not exceeding 5 tons

8704

21

29 

70

9821

30

22

- - - g.v.w. exceeding 5 tons but not exceeding 6 tons

8704

22

29

50

9821

30

23

- - - g.v.w. exceeding 6 tons but not exceeding 10 tons

8704

22

 51

50

9821

30

24

- - - g.v.w. exceeding 10 tons but not exceeding 20 tons

8704

22

59 

30

9821

30

25

- - - g.v.w. exceeding 20 tons but not exceeding 24 tons

8704

23

 29

7

9821

30

26

- - - g.v.w. exceeding 24 tons but not exceeding 45 tons

8704

23

66

7

8704

23

69

 

9821

30

29

- - - g.v.w. exceeding 45 tons

8704

23

86

0

8704

23

89

 

 

 

 

- - - Of other, with spark-ignition internal combustion piston engine:

 

 

 

 

9821

30

31

- - - g.v.w. not exceeding 5 tons

8704

 31

29 

70

9821

30

32

- - - g.v.w. exceeding 5 tons but not exceeding 6 tons

8704

 32

29 

70

9821

30

33

- - - g.v.w. exceeding 6 tons but not exceeding 10 tons

8704

 32

46 

70

9821

30

34

- - - g.v.w. exceeding 10 tons but not exceeding 20 tons

8704

 32

49 

45

9821

30

35

- - - g.v.w. exceeding 20 tons but not exceeding 24 tons

8704

 32

69 

7

9821

30

36

- - - g.v.w. exceeding 24 tons but not exceeding 45 tons

8704

32

86

7

8704

32

89

9821

30

39

- - - g.v.w. exceeding 45 tons

8704

32

98

0

8704

32

99

 

 

 

- - Other:

 

 

 

 

9821

30

91

- - - g.v.w. not exceeding 5 tons

8704

 90

91 

70

9821

30

92

- - - g.v.w. exceeding 5 tons but not exceeding 10 tons

8704

 90

92 

70

9821

30

93

- - - g.v.w. exceeding 10 tons but not exceeding 20 tons

8704

 90

93 

70

9821

30

94

- - - g.v.w. exceeding 20 tons but not exceeding 45 tons

8704

 90

94 

7

9821

30

99

- - - Other

8704

 90

99 

0

 

2. Particular preferential import duty rates for motor chassis fitted with cabs (chassis cars fitted with cabs)

Commodity heading

Commodity description

Corresponding commodity heading prescribed in Section I of Appendix II

Tax rates

(%)

98.36

 

 

Motor chassis fitted with cabs (chassis cars fitted with cabs)

 

 

 

 

 

 

 

- Of motor vehicles for the transportation of goods:

 

 

 

 

 

 

 

- - Of dumpers designed for off-highway use:

 

 

 

 

9836

10

00

- - - g.v.w. exceeding 20 tons but not exceeding 24 tons

8704

10

26 

18

 

 

 

- - Of other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

 

 

 

 

9836

20

 

- - - g.v.w. exceeding 20 tons but not exceeding 24 tons:

 

 

 

 

9836

20

10

- - - - Refrigerated vans

8704

23

21

18

9836

20

20

- - - - Refuse collection vehicles having refuse compressing device

8704

23

22

18

9836

20

30

- - - - Tanker vehicles; bulk-cement lorries

8704

23

23

18

9836

20

40

- - - - Hooklift lorries

8704

23

25

18

9836

20

90

- - - - Other

8704

23 

 29

18

9836

30

 

- - - g.v.w. exceeding 24 tons but not exceeding 45 tons:

 

 

 

 

9836

30

10

- - - - Refrigerated vans

8704

23

61

18

9836

30

20

- - - - Refuse collection vehicles having refuse compressing device

8704

23

62

18

9836

30

30

- - - - Tanker vehicles; bulk-cement lorries

8704

23

63

18

9836

30

40

- - - - Hooklift lorries

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

 

- - - g.v.w. exceeding 20 tons but not exceeding 24 tons:

 

 

 

 

9836

40

10

- - - - Refrigerated vans

8704

32

61

18

9836

40

20

- - - - Refuse collection vehicles having refuse compressing device

8704

32

62

18

9836

40

30

- - - - Tanker vehicles; bulk-cement lorries

8704

 32

63 

18

9836

40

40

- - - - Hooklift lorries

8704

32

65

18

9836

40

90

- - - - Other

8704

32

69

18

9836

50

 

- - - g.v.w. exceeding 24 tons but not exceeding 45 tons:

 

 

 

 

9836

50

10

- - - - Refrigerated vans

8704

32

81

18

9836

50

20

- - - - Refuse collection vehicles having refuse compressing device

8704

32

82

18

9836

50

30

- - - - Tanker vehicles; bulk-cement lorries

8704

 32

83 

18

9836

50

40

- - - - Hooklift lorries

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

- - - g.v.w. exceeding 20 tons but not exceeding 24 tons

8704

90

94

18

 

THE END



[1]Công Báo Nos 1149-1150 (26/11/2015)

Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

Circular 163/2015/TT-BTC DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Circular 163/2015/TT-BTC PDF (Original)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Circular 163/2015/TT-BTC ZIP (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

ENGLISH DOCUMENTS

Official Gazette
Circular 163/2015/TT-BTC DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Circular 163/2015/TT-BTC PDF

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192

SAME CATEGORY

loading