Circular No. 28/2013/TT-BTC dated March 15, 2013 of the Ministry of Finance converting the import duty rates applicable to used passenger cars prescribed in Clause 1, Article 1 of the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011

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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:	28/2013/TT-BTC	Signer:	Do Hoang Anh Tuan
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:	15/03/2013	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

SUMMARY

INCREASE BY 20% TO IMPORT TAX FOR USED CARS OF 9 SEATS OR LESS

On March 15, 2012, the Ministry of Finance issued the Circular No. 28/2013/TT-BTC amending import and export taxes for used cars prescribed in clause 1, Article 1 of the Decision No. 36/2011/QD-TTg dated June 29, 2011, of the Prime Minister.

Accordingly, the Ministry of Finance increases 20% to import tax for used cars of 9 seats or less with a cylinder capacity of under 1,500 cc (Preferential Import Tariff headings 8703), in particular: import tax for used cars of 09 seats or less with a cylinder capacity of under 1,000 cc is USD 4,200/car; with a cylinder capacity from 1,000 cc to 1,500 is USD 9,600/car.

Other import taxes for used cars shall be still the same with the previous regulations, within that, import tax for used cars of 10 - 15 seats with a cylinder capacity of under 2,000 cc is USD 9,500/car; from 2,000 cc – 3,000 is USD 13,000/car; above 3,000 cc is USD 17,000/car and so on.

This Circular takes effect on April 29, 2013.

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THE MINISTRY OF FINANCE

Circular No. 28/2013/TT-BTC of March 15, 2013, converting the import duty rates applicable to used passenger cars prescribed in Clause 1, Article 1 of the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011

Pursuant to June 14, 2005 Law on Import Duty and Export Duty No. 45/2005/QH11;

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

Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 26, 2006, detailing the Commercial Law;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011, promulgating import duty rates applicable to used passenger cars of 15 seats or less;

At the proposal of the general director of Customs;

The Minister of Finance promulgates the Circular to amend Clause 1, Article 1 of the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011, promulgating import duty rates applicable to used passenger cars of 15 seats or less.

Article 1. To covert the import duty rates applicable to passenger cars of 9 seats or less (including driver’s) with a cylinder capacity of under 1,500 cc prescribed in Clause 1, Article 1 of the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011, into new specific import duty amounts as follows:

Descriptions

Preferential Import Tariff headings

Unit of calculation

Duty amount (USD)

- Under 1,000 cc

8703

Car

4,200

- Between 1,000 cc and under 1,500 cc

8703

Car

9,600

Article 2. Other import duty rates which are not converted in this Circular will continue to comply with the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011.

Article 3. This Circular takes effect 45 days from the date of its signing.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

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Circular No. 28/2013/TT-BTC dated March 15, 2013 of the Ministry of Finance converting the import duty rates applicable to used passenger cars prescribed in Clause 1, Article 1 of the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011

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