VietnameseCircular 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
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| Issuing body: | Ministry of Finance | Effective date: |
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| Official number: | 163/2015/TT-BTC | Signer: | Vu Thi Mai |
| Type: | Circular | Expiry date: |
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| Issuing date: | 05/11/2015 | Effect status: |
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| Fields: | Export - Import , Tax - Fee - Charge , Transport |
THEMINISTRY OF FINANCE
No. 163/2015/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM
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)
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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