Circular No. 173/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance amending the preferential import tax rates imposed on articles in preferential import tariff issued with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015

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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:	173/2014/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:	14/11/2014	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

SUMMARY

DECREASE SOME IMPORT TAXES FOR SOME MOTOR CARS COMMODITIES FROM 2015

In accordance with the Circular No. 173/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance amending the preferential import tax rates imposed on articles in preferential import tariff issued with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015 from January 01, 2015, the import tax rate for motor cars and motor vehicles shall be decreased by from 3% - 7% compared with previous regulations.

Within that, the tax rate for Motor-homes is decreased from 67% to 64%; Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down; the tax rate for four-wheel drive actively decreased by 4% from 59% to 55%; g.v.w. not exceeding 5 tons including moped, cycles fitted with an auxiliary motor, with or without side-cars; side-cars, with reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc, the import tax rate shall be in turn 56% and 40%, decreased by 3% - 7% compared with current regulations.

For fish, frozen, excluding fish fillets and other fish meat of heading 03.04 with the code 0303.19.00, the import tax rate is decreased from 19% to 18% from January 01, 2015. Besides, the tax rates for other commodities are the same with current regulations.

This Circular takes effect on January 01, 2015.

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Effect status: Known

THE MINISTRY OF FINANCE

Circular No.173/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance amending the preferential import tax rates imposed on articles in preferential import tariff issued with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015

Pursuant to the Law on Export and import tax dated June 14, 2005;

Pursuant to Resolution No. 71/2006/QH11 dated November 28, 2006 of the National Assembly on approval for Protocol on the Accession of the Socialist Republic of Vietnam to the Agreement establishing the World Trade Organization (WTO);

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on issuance of Export tariff schedule according to the List of taxable headings and the tax rate bracket imposed on each heading and the Preferential import tariff schedule according to the List of taxable headings and the preferential tax rate bracket imposed each heading;

Pursuant to the Decree No. 87/2010/ND-CP dated August 13th 2010 of the Government on providing guidance on the Law on export and import tax;

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues a Circular amending the preferential import tax rates imposed on articles in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance to implement WTO commitments in 2015.

Article 1. To amend preferential import tax rates

To amend the preferential import tax rates imposed on articles in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance on issuance of export tariff schedule and preferential import tariff schedule into new preferential import tax rates prescribed in the List enclosed herewith.

Article 2. Implementation effect

This Circular takes effect on January 1, 2015./.

For the Minister

The Deputy Minister

Vu Thi Mai

LIST

THE PREFERENTIAL IMPORT TAX RATES IMPOSED ON SOME COMMODITIES IN PREFERENTIAL IMPORT TARIFF SCHEDULE
(Issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance)

HS code	Description	Tax rate (%)
03.03	Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
	- Salmonidae, excluding livers, and roes
0303.11.00	- - Sockeye salmon (red salmon) (Oncorhynchus nerka)	15
0303.12.00	- - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou và Oncorhynchus rhodurus)	12
0303.13.00	- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho Hucho)	10
0303.14.00	- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache và Oncorhynchus chrysogaster)	10
*0303.19.00*	*- - Other*	18
	- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurusspp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio,Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodonpiceus), eels (Anguilla spp.), Nile perch (Lates niloticus) andsnakeheads (Channa spp.), excluding livers and roes
0303.23.00	- - Tilapias (Oreochromis spp.)	20
0303.24.00	- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	20
0303.25.00	- - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)	20
0303.26.00	- - Eels (Angullla spp.)	15
0303.29.00	- - Other	20
	- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae và Citharidae), excluding livers and roes:
0303.31.00	- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	12
0303.32.00	- - Plaice (Pleuronectes platessa)	20
0303.33.00	- - Sole (Solea spp.)	20
0303.34.00	- - Turbots (Psetta maxima)	15
0303.39.00	- - Other	15
	- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
0303.41.00	- - Albacore or longfinned tunas (Thunnus alalunga)	12
0303.42.00	- - Yellowfin tunas (Thunnus albacares)	20
0303.43.00	- - Skipjack or stripe-bellied bonito	15
0303.44.00	- - Bigeye tunas (Thunnus obesus)	20
0303.45.00	- - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)	14
0303.46.00	- - Southern bluefin tunas (Thunnus maccoyii)	15
0303.49.00	- - Other	15
	- Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse markerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes:
0303.51.00	- - Herrings (Clupea harengus, Clupea pallasii)	10
0303.53.00	- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)	20
0303.54.00	- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	13
0303.55.00	- - Jack and horse mackerel (Trachurus spp.)	10
0303.56.00	- - Cobia (Rachycentron canadum)	10
0303.57.00	- - Swordfish (Xiphias gladius)	10
	- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes:
0303.63.00	- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	14
0303.64.00	- - Haddock (Melanogrammus aeglefinus)	14
0303.65.00	- - Coalfish (Pollachius virens)	14
0303.66.00	- - Hake (Merluccius spp., Urophycis spp.)	12
0303.67.00	- - Pollack Alaska (Theragra chalcogramma)	10
0303.68.00	- - Blue whitings (Micromesistius poutassou, Micromesistius australis)	10
0303.69.00	- - Other	10
	- Other fish, excluding livers, and roes
0303.81.00	- - Dogfish and other sharks	15
0303.82.00	- - Rays and skates (Rajidae)	10
0303.83.00	- - Toothfish (Dissostichus spp.)	10
0303.84.00	- - Seabass (Dicentrarchus spp.)	20
0303.89	- - Other
	- - - Marine fish:
0303.89.12	- - - - Longfin mojarra (Pentaprion longimanus)	10
0303.89.13	- - - - Bluntnose lizardfish (Trachinocephalus myops)	10
0303.89.14	- - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s crokers (Chrysochir aureus) and bigeye croakers (Pennahia anea)	10
0303.89.15	- - - - Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni)	10
0303.89.16	- - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda)	10
0303.89.17	- - - - Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger)	10
0303.89.18	- - - - Mangrove red snappers (Lutjanus argentimaculatus)	10
0303.89.19	- - - - Other	10
	- - - Other
0303.89.22	- - - - Rohu (Labeo rohita), catla (Catla catla) and swamp barb	20
0303.89.24	- - - - Snakeskin gourami (Trichogaster pectoralis)	20
0303.89.26	- - - - Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus)	20
0303.89.27	- - - - Hisla shad (Tenualosa ilisha)	20
0303.89.28	- - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala)	20
0303.89.29	- - - - Other	20
0303.90	- Livers, and roes
0303.90.10	- - Livers	12
0303.90.20	- - Roes	12

87.03	Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
8703.10	- Vehicles specially designed for traveling on snow; golf cars and similar vehicles:
8703.10.10	- - Golf cars, including golf buggies	70
8703.10.90	- - Other	70
	- Other vehicles, with spark-ignition internal combustion reciprocating piston engine:
8703.21	- - Of a cylinder capacity not exceeding 1,000 cc;
8703.21.10	- - - Go-karts	70
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans):
	- - - - Completely Knocked Down:
8703.21.22	- - - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.21.23	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8703.21.24	- - - - - Four-wheel drive	70
8703.21.29	- - - - - Other	70
	- - - Other vehicles, Completely Knocked Down:
8703.21.31	- - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.21.39	- - - - Other	See Clause 2.1 section I Chapter 98
	- - - Other
8703.21.91	- - - - Ambulances	15
8703.21.92	- - - - Motor-homes	70
8703.21.99	- - - - Other	70
8703.22	- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans):
8703.22.11	- - - - Completely Knocked Down:	See Clause 2.1 section I Chapter 98
8703.22.19	- - - - Other	70
	- - - Other vehicles, Completely Knocked Down:
8703.22.21	- - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.22.29	- - - - Other	See Clause 2.1 section I Chapter 98
	- - - Other
8703.22.91	- - - - Ambulances	20
8703.22.92	- - - - Motor-homes	70
8703.22.99	- - - - Other	70
8703.23	- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
8703.23.10	- - - Ambulances	20
	- - - Hearses:
8703.23.21	- - - - Completely Knocked Down:	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8703.23.29	- - - - Other	20
	- - - Prison vans:
8703.23.31	- - - - Completely Knocked Down:	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8703.23.39	- - - - Other	15
*8703.23.40*	*- - - Motor-homes*	64
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:
8703.23.51	- - - - Of a cylinder capacity not exceeding 1,800 cc;	See Clause 2.1 section I Chapter 98
8703.23.52	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc:	See Clause 2.1 section I Chapter 98
8703.23.53	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:	See Clause 2.1 section I Chapter 98
8703.23.54	- - - - Of a cylinder capacity exceeding 2,500 cc;	See Clause 2.1 section I Chapter 98
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
8703.23.61	- - - - Of a cylinder capacity not exceeding 1,800 cc;	70
8703.23.62	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc:	70
8703.23.63	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:	70
8703.23.64	- - - - Of a cylinder capacity exceeding 2,500 cc;	70
	- - - Other vehicles, Completely Knocked Down:
8703.23.71	- - - - Of a cylinder capacity not exceeding 1,800 cc;	See Clause 2.1 section I Chapter 98
8703.23.72	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc:	See Clause 2.1 section I Chapter 98
8703.23.73	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:	See Clause 2.1 section I Chapter 98
8703.23.74	- - - - Of a cylinder capacity exceeding 2,500 cc;	See Clause 2.1 section I Chapter 98
	- - - Other
8703.23.91	- - - - Of a cylinder capacity not exceeding 1,800 cc;	70
8703.23.92	- - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc:	70
8703.23.93	- - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:	70
*8703.23.94*	*- - - - Of a cylinder capacity exceeding 2,500 cc;*	64
8703.24	- - Of a cylinder capacity exceeding 3,000 cc;
8703.24.10	- - - Ambulances	15
	- - - Hearses:
8703.24.21	- - - - Completely Knocked Down:	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8703.24.29	- - - - Other	15
	- - - Prison vans:
8703.24.31	- - - - Completely Knocked Down:	See Point b.5.4 and b.5.5 Clause 2.1 section I Chapter 98
8703.24.39	- - - - Other	15
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:
8703.24.41	- - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.24.49	- - - - Other	See Clause 2.1 section I Chapter 98
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
*8703.24.51*	*- - - - Four-wheel drive*	55
*8703.24.59*	*- - - - Other*	64
*8703.24.70*	*- - - Motor-homes*	64
	- - - Other vehicles, Completely Knocked Down:
8703.24.81	- - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.24.89	- - - - Other	See Clause 2.1 section I Chapter 98
	- - - Other
*8703.24.91*	*- - - - Four-wheel drive*	55
*8703.24.99*	*- - - - Other*	64
	- Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703.31	- - Of a cylinder capacity not exceeding 1,500 cc;
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:
8703.31.11	- - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.31.19	- - - - Other	See Clause 2.1 section I Chapter 98
8703.31.20	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:	70
8703.31.40	- - - Ambulances	15
8703.31.50	- - - Motor-homes	70
	- - - Other vehicles, Completely Knocked Down:
8703.31.81	- - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.31.89	- - - - Other	See Clause 2.1 section I Chapter 98
	- - - Other
8703.31.91	- - - - Four-wheel drive	70
8703.31.99	- - - - Other	70
8703.32	- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
8703.32.10	- - - Ambulances	20
	- - - Hearses:
8703.32.21	- - - - Completely Knocked Down:	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8703.32.29	- - - - Other	15
	- - - Prison vans:
8703.32.31	- - - - Completely Knocked Down:	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8703.32.39	- - - - Other	20
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:
	- - - - Of a cylinder capacity not exceeding 2,000 cc;
8703.32.42	- - - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.32.43	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8703.32.44	- - - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.32.49	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
	- - - - Of a cylinder capacity not exceeding 2,000 cc;
8703.32.52	- - - - - Four-wheel drive	70
8703.32.53	- - - - - Other	70
	- - - - Other
8703.32.54	- - - - - Four-wheel drive	70
8703.32.59	- - - - - Other	70
8703.32.60	- - - Motor-homes	70
	- - - Other vehicles, Completely Knocked Down:
	- - - - Of a cylinder capacity not exceeding 2,000 cc;
8703.32.71	- - - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.32.72	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8703.32.73	- - - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.32.79	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - Other
	- - - - Of a cylinder capacity not exceeding 2,000 cc;
8703.32.92	- - - - - Four-wheel drive	70
8703.32.93	- - - - - Other	70
	- - - - Other
8703.32.94	- - - - - Four-wheel drive	70
8703.32.99	- - - - - Other	70
8703.33	- - Of a cylinder capacity exceeding 2,500 cc;
8703.33.10	- - - Ambulances	20
	- - - Hearses:
8703.33.21	- - - - Completely Knocked Down:	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8703.33.29	- - - - Other	15
	- - - Prison vans:
8703.33.31	- - - - Completely Knocked Down:	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8703.33.39	- - - - Other	15
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:
	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:
8703.33.43	- - - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.33.44	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Of a cylinder capacity exceeding 3,000 cc:
8703.33.45	- - - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.33.49	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
	- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:
8703.33.53	- - - - - Four-wheel drive	70
8703.33.54	- - - - - Other	70
	- - - - Of a cylinder capacity exceeding 3,000 cc:
8703.33.55	- - - - - Four-wheel drive	70
8703.33.59	- - - - - Other	70
8703.33.70	- - - Motor-homes	70
	- - - Other vehicles, Completely Knocked Down:
8703.33.81	- - - - Four-wheel drive	See Clause 2.1 section I Chapter 98
8703.33.89	- - - - Other	See Clause 2.1 section I Chapter 98
	- - - Other
8703.33.91	- - - - Four-wheel drive	70
8703.33.99	- - - - Other	70
	- Other
8703.90	- - Electrically-powered vehicles:
8703.90.11	- - - Ambulances	15
8703.90.12	- - - Go-karts	70
	- - - Other
8703.90.13	- - - - Completely Knocked Down:	See Clause 2.1 section I Chapter 98
8703.90.19	- - - - Other	70
	- - Other
8703.90.50	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:	See Clause 2.1 section I Chapter 98
8703.90.70	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:	70
8703.90.80	- - - Other vehicles, Completely Knocked Down:	See Clause 2.1 section I Chapter 98
8703.90.90	- - - Other	70

87.04	Motor vehicles for the transport of goods
8704.10	- Dumpers designed for off-highway use:
	- - Completely Knocked Down:
8704.10.13	- - - g.v.w. not exceeding 5 t	See Clause 2.1 section I Chapter 98
8704.10.14	- - - g.v.w. exceeding 5 t but not exceeding 10 t	See Clause 2.1 section I Chapter 98
8704.10.15	- - - g.v.w. exceeding 10 t but not exceeding 20 t	See Clause 2.1 section I Chapter 98
8704.10.16	- - - g.v.w. exceeding 20 t but not exceeding 24 t	See Clause 2.1 section I Chapter 98
8704.10.17	- - - g.v.w. exceeding 24 t but not exceeding 45 t	See Clause 2.1 section I Chapter 98
8704.10.18	- - - g.v.w. exceeding 45 t	See Clause 2.1 section I Chapter 98
	- - Other
*8704.10.23*	*- - - g.v.w. not exceeding 5 t*	56
8704.10.24	- - - g.v.w. exceeding 5 t but not exceeding 10 t	50
8704.10.25	- - - g.v.w. exceeding 10 t but not exceeding 20 t	30
8704.10.26	- - - g.v.w. exceeding 20 t but not exceeding 24 t	20
8704.10.27	- - - g.v.w. exceeding 24 t but not exceeding 45 t	10
8704.10.28	- - - g.v.w. exceeding 45 t	0
	- Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704.21	- - g.v.w. not exceeding 5 t
	- - - Completely Knocked Down:
8704.21.11	- - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.21.19	- - - - Other	See Clause 2.1 section I Chapter 98
	- - - Other
8704.21.21	- - - - Refrigerated lorries (trucks)	20
8704.21.22	- - - - Refuse/garbage collection vehicles having a refuse compressing device	15
8704.21.23	- - - - Tanker vehicles; bulk-cement lorries (trucks)	15
8704.21.24	- - - - Armored cargo vehicle for transporting valuables	10
8704.21.25	- - - - Hooklift lorries (trucks)	15
8704.21.29	- - - - Other	68
8704.22	- - g.v.w. exceeding 5 t but not exceeding 20 t
	- - - g.v.w. not exceeding 6 t
	- - - - Completely Knocked Down:
8704.22.11	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.22.19	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.22.21	- - - - - Refrigerated lorries (trucks)	15
8704.22.22	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	15
8704.22.23	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	20
8704.22.24	- - - - - Armored cargo vehicle for transporting valuables	10
8704.22.25	- - - - - Hooklift lorries (trucks)	20
8704.22.29	- - - - - Other	50
	- - - g.v.w. exceeding 6 t but not exceeding 20 t
	- - - - Completely Knocked Down:
8704.22.31	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.22.39	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.22.41	- - - - - Refrigerated lorries (trucks)	20
8704.22.42	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	20
8704.22.43	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	20
8704.22.44	- - - - - Armored cargo vehicle for transporting valuables	10
8704.22.45	- - - - - Hooklift lorries (trucks)	15
	- - - - - Other
8704.22.51	- - - - - - g.v.w. exceeding 6 t but not exceeding 10 t	50
8704.22.59	- - - - - - Other	30
8704.23	- - g.v.w. exceeding 20 t
	- - - g.v.w. not exceeding 24 t
	- - - - Completely Knocked Down:
8704.23.11	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.23.19	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.23.21	- - - - - Refrigerated lorries (trucks)	15
8704.23.22	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	15
8704.23.23	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	15
8704.23.24	- - - - - Armored cargo vehicle for transporting valuables	10
8704.23.25	- - - - - Hooklift lorries (trucks)	15
8704.23.29	- - - - - Other	20
	- - - g.v.w. exceeding 24 t but not exceeding 45 t
	- - - - Completely Knocked Down:
8704.23.51	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.23.59	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.23.61	- - - - - Refrigerated lorries (trucks)	20
8704.23.62	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	20
8704.23.63	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	20
8704.23.64	- - - - - Armored cargo vehicle for transporting valuables	10
8704.23.65	- - - - - Hooklift lorries (trucks)	15
8704.23.66	- - - - - Dumpers	10
8704.23.69	- - - - - Other	20
	- - - g.v.w. exceeding 45 t
	- - - - Completely Knocked Down:
8704.23.71	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.23.79	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.23.81	- - - - - Refrigerated lorries (trucks)	0
8704.23.82	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	0
8704.23.83	- - - - -Tanker vehicles; bulk-cement lorries (trucks)	0
8704.23.84	- - - - - Armored cargo vehicle for transporting valuables	0
8704.23.85	- - - - - Hooklift lorries (trucks)	0
8704.23.86	- - - - - Dumpers	0
8704.23.89	- - - - - Other	0
	- Other vehicles, with spark-ignition internal combustion piston engine:
8704.31	- - g.v.w. not exceeding 5 t
	- - - Completely Knocked Down:
8704.31.11	- - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.31.19	- - - - Other	See Clause 2.1 section I Chapter 98
	- - - Other
8704.31.21	- - - - Refrigerated lorries (trucks)	15
8704.31.22	- - - - Refuse/garbage collection vehicles having a refuse compressing device	15
8704.31.23	- - - - Tanker vehicles; bulk-cement lorries (trucks)	15
8704.31.24	- - - - Armored cargo vehicle for transporting valuables	10
8704.31.25	- - - - Hooklift lorries (trucks)	15
8704.31.29	- - - - Other	68
8704.32	- - g.v.w. exceeding 5 t
	- - - g.v.w. not exceeding 6 t
	- - - - Completely Knocked Down:
8704.32.11	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.32.19	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.32.21	- - - - - Refrigerated lorries (trucks)	15
8704.32.22	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	15
8704.32.23	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	15
8704.32.24	- - - - - Armored cargo vehicles for transporting valuables	10
8704.32.25	- - - - - Hooklift lorries (trucks)	15
8704.32.29	- - - - - Other	50
	- - - g.v.w. exceeding 6 t but not exceeding 20 t
	- - - - Completely Knocked Down:
8704.32.31	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.32.39	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.32.41	- - - - - Refrigerated lorries (trucks)	15
8704.32.42	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	15
8704.32.43	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	15
8704.32.44	- - - - - Armored cargo vehicle for transporting valuables	10
8704.32.45	- - - - - Hooklift lorries (trucks)	15
	- - - - - Other
8704.32.46	- - - - - - g.v.w. exceeding 6 t but not exceeding 10 t	50
8704.32.49	- - - - - - Other	30
	- - - g.v.w. exceeding 20 t but not exceeding 24 t
	- - - - Completely Knocked Down:
8704.32.51	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.32.59	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.32.61	- - - - - Refrigerated lorries (trucks)	15
8704.32.62	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	15
8704.32.63	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	20
8704.32.64	- - - - - Armored cargo vehicle for transporting valuables	10
8704.32.65	- - - - - Hooklift lorries (trucks)	15
8704.32.69	- - - - - Other	20
	- - - g.v.w. exceeding 24 t but not exceeding 45 t
	- - - - Completely Knocked Down:
8704.32.72	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.32.79	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.32.81	- - - - - Refrigerated lorries (trucks)	15
8704.32.82	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	15
8704.32.83	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	15
8704.32.84	- - - - - Armored cargo vehicle for transporting valuables	10
8704.32.85	- - - - - Hooklift lorries (trucks)	15
8704.32.86	- - - - - Dumpers	10
8704.32.89	- - - - - Other	15
	- - - g.v.w. exceeding 45 t
	- - - - Completely Knocked Down:
8704.32.91	- - - - - Refrigerated lorries (trucks)	See Point b.5.4 and b.5.5 Clause 3 section I Chapter 98
8704.32.92	- - - - - Other	See Clause 2.1 section I Chapter 98
	- - - - Other
8704.32.93	- - - - - Refrigerated lorries (trucks)	0
8704.32.94	- - - - - Refuse/garbage collection vehicles having a refuse compressing device	0
8704.32.95	- - - - - Tanker vehicles; bulk-cement lorries (trucks)	0
8704.32.96	- - - - - Armored cargo vehicle for transporting valuables	0
8704.32.97	- - - - - Hooklift lorries (trucks)	0
8704.32.98	- - - - - Dumpers	0
8704.32.99	- - - - - Other	0
8704.90	- Other
8704.90.10	- - Completely Knocked Down:	See Clause 2.1 section I Chapter 98
	- - Other
8704.90.91	- - - g.v.w. not exceeding 5 t	68
8704.90.92	- - - g.v.w. exceeding 5 t but not exceeding 10 t	50
8704.90.93	- - - g.v.w. exceeding 10 t but not exceeding 20 t	30
8704.90.94	- - - g.v.w. exceeding 20 t but not exceeding 45 t	15
8704.90.99	- - - Other	0

87.11	Motorcycles (including moped) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
8711.10	- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
	- - Completely Knocked Down:
8711.10.12	- - - Mopeds and motorized bicycles	70
8711.10.13	- - - Other motorcycles and motor scooters	75
8711.10.19	- - - Other	75
	- - Other
8711.10.92	- - - Mopeds and motorized bicycles	70
8711.10.93	- - - Other motorcycles and motor scooters	75
8711.10.99	- - - Other	75
8711.20	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
8711.20.10	- - Motocross motorcycles	75
8711.20.20	- - Mopeds and motorized bicycles	70
	- - Other, Completely Knocked Down:
	- - - Motorcycles (with or without side-cars), including motor scooters:
8711.20.31	- - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc:	75
8711.20.32	- - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc:	75
8711.20.39	- - - - Other	75
	- - - Other
8711.20.45	- - - - Of a cylinder capacity not exceeding 200 cc;	75
8711.20.49	- - - - Other	75
	- - Other
	- - - Motorcycles (with or without side-cars), including motor scooters:
8711.20.51	- - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc:	75
8711.20.52	- - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc:	75
8711.20.59	- - - - Other	75
8711.20.90	- - - Other	75
8711.30	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
8711.30.10	- - Motocross motorcycles	75
8711.30.30	- - Other, Completely Knocked Down:	75
8711.30.90	- - Other	75
8711.40	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc:
8711.40.10	- - Motocross motorcycles	75
8711.40.20	- - Other, Completely Knocked Down:	75
8711.40.90	- - Other	75
8711.50	- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc:
8711.50.20	- - Completely Knocked Down:	75
*8711.50.90*	*- - Other*	40
8711.90	- Other
8711.90.40	- - Side-cars	75
	- - Other, Completely Knocked Down:
8711.90.51	- - - Electrically powered motorcycles	60
8711.90.52	- - - Other, of a cylinder capacity not exceeding 200 cc;	70
8711.90.53	- - - Other, of a cylinder capacity exceeding 200 cc but not exceeding 500 cc:	60
8711.90.54	- - - Other, of a cylinder capacity exceeding 500 cc;	60
	- - Other
8711.90.91	- - - Electrically powered motorcycles	60
8711.90.99	- - - Other	60

Notes: Tax rates imposed on Completely Knocked Down cars in 8703 or 8704 heading shall be determined in Chapter 98 Section II Appendix II issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance on issuance of export tariff schedule and preferential import tariff schedule according to the List of taxable headings.

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Circular No. 173/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance amending the preferential import tax rates imposed on articles in preferential import tariff issued with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015

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