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Decision No. 13/2008/QD-BTC dated March 11, 2008 of the Ministry of Finance amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff

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Decision No. 13/2008/QD-BTC dated March 11, 2008 of the Ministry of Finance amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff
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Decision No. 13/2008/QD-BTC dated March 11, 2008 of the Ministry of Finance amending preferential import tax rates for motorcars for the transport of persons in the preferential import tariff
Issuing body: Ministry of FinanceEffective date:
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Official number:13/2008/QD-BTCSigner:Truong Chi Trung
Type:DecisionExpiry date:
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Issuing date:11/03/2008Effect status:
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Fields:Export - Import , Tax - Fee - Charge
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Effect status: Known

THE MINISTRY OF FINANCE
 -------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
No. 13/2008/QD-BTC
Hanoi, March 11, 2008
 
DECISION
AMENDING PREFERENTIAL IMPORT TAX RATES FOR MOTORCARS FOR THE TRANSPORT OF PERSONS IN THE PREFERENTIAL IMPORT TARIFF
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket for each commodity group, and the Preferential Import Tariff according to the list of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law 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;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To amend preferential import tax rates for motorcars for the transport of persons prescribed in the Finance Minister’s Decision No. 106/2007/QD-BTC of December 20, 2007, into new ones specified in the list attached to this Decision.
Article 2.- This Decision takes effect and applies to declarations of imported goods registered with customs offices 15 days after its publication in “CONG BAO.”[1]

 
FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung
 
LIST
OF AMENDED IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Attached to the Finance Minister’s Decision No. 13/2008/QD-BTC of March 11, 2008)

Code
Description
Tax rate
(%)
87.02
 
 
 
Motorcars for the transport of 10 or more persons, including the driver
 
8702
10
 
 
- With compression-ignition internal combustion piston engine (diesel or semi-diesel):
 
 
 
 
 
- - CKD:
 
8702
10
11
00
- - - Of a gross weight not exceeding 6 tons
**
8702
10
12
00
- - - Of a gross weight exceeding 6 tons but not exceeding 18 tons
**
8702
10
13
00
- - - Of a gross weight exceeding 18 tons but not exceeding 24 tons
**
8702
10
14
00
- - - Of a gross weight exceeding 24 tons
**
 
 
 
 
- - Other:
 
8702
10
21
 
- - - Of a gross weight not exceeding 6 tons:
 
8702
10
21
10
- - - - Buses designed specially for use in airports, for the transport of 30 or more persons
5
8702
10
21
90
- - - - Other
70
8702
10
22
 
- - - Of a gross weight exceeding 6 tons but not exceeding 18 tons:
 
8702
10
22
10
- - - - Buses designed specially for use in airports, for the transport of 30 or more persons
5
8702
10
22
90
- - - - Other
70
8702
10
23
 
- - - Of a gross weight exceeding 18 tons but not exceeding 24 tons:
 
8702
10
23
10
- - - - Buses designed specially for use in airports, for the transport of 30 or more persons
5
8702
10
23
90
- - - - Other
70
8702
10
24
 
- - - Of a gross weight exceeding 24 tons:
 
8702
10
24
10
- - - - Buses designed specially for use in airports, for the transport of 30 or more persons
5
8702
10
24
 
- - - Of a gross weight exceeding 24 tons:
 
8702
10
24
10
- - - - Buses designed specially for use in airports, for the transport of 30 or more persons
5
8702
10
24
90
- - - - Other
70
8702
90
 
 
- Other:
 
 
 
 
 
- - Buses designed specially for use in airports, for the transport of 30 or more persons:
 
8702
90
11
00
- - - CKD
**
8702
90
19
00
- - - Other
5
 
 
 
 
- - Other:
 
8702
90
91
00
- - - CKD
**
8702
90
99
00
- - - Other
70
87.03
 
 
 
Motorcars 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
00
- - Golf cars, including golf buggies
70
8703
10
90
00
- - Other
70
 
 
 
 
- Other vehicles, with spark-ignition internal combustion piston engine:
 
8703
21
 
 
- - Of a cylinder capacity not exceeding 1,000 cc:
 
8703
21
10
00
- - - Small racing cars
70
 
 
 
 
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans):
 
8703
21
21
00
- - - - CKD
**
8703
21
29
00
- - - - Other
70
8703
21
30
00
- - - Other, CKD
**
8703
21
90
 
- - - Other:
 
8703
21
90
10
- - - - Hearses
10
8703
21
90
20
- - - - Prison vans
10
8703
21
90
90
- - - - Other
70
8703
22
 
 
- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
 
 
 
 
 
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans):
 
8703
22
11
00
- - - - CKD
**
8703
22
19
00
- - - - Other
70
8703
22
20
00
- - - Other, CKD
**
8703
22
90
 
- - - Other:
 
8703
22
90
10
- - - - Ambulances
10
8703
22
90
20
- - - - Hearses
10
8703
22
90
30
- - - - Prison vans
10
8703
22
90
90
- - - - Other
70
8703
23
 
 
- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
 
8703
23
10
00
- - - Ambulances
10
8703
23
20
00
- - - Hearses
10
8703
23
30
00
- - - Prison vans
10
 
 
 
 
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD:
 
8703
23
41
00
- - - - Of a cylinder capacity of under 1,800 cc
**
8703
23
42
00
- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
**
8703
23
43
00
- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
**
8703
23
44
00
- - - - Of a cylinder capacity of 2,500 cc or more
**
 
 
 
 
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other:
 
8703
23
51
00
- - - - Of a cylinder capacity of under 1,800 cc
70
8703
23
52
00
- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
70
8703
23
53
00
- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
70
8703
23
54
00
- - - - Of a cylinder capacity of 2,500 cc or more
70
 
 
 
 
- - - Other motor vehicles, CKD:
 
8703
23
61
00
- - - - Of a cylinder capacity of under 1,800 cc
**
8703
23
62
00
- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
**
8703
23
63
00
- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
**
8703
23
64
00
- - - - Of a cylinder capacity of 2,500 cc or more
**
 
 
 
 
- - - Other:
 
8703
23
91
00
- - - - Of a cylinder capacity of under 1,800 cc
70
8703
23
92
00
- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc
70
8703
23
93
00
- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc
70
8703
23
94
00
- - - - Of a cylinder capacity of 2,500 cc or more
70
8703
24
 
 
- - Of a cylinder capacity exceeding 3,000 cc:
 
8703
24
10
00
- - - Ambulances
10
8703
24
20
00
- - - Hearses
10
8703
24
30
00
- - - Prison vans
10
8703
24
40
00
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD
**
8703
24
50
00
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other
70
8703
24
60
00
- - - - Other, CKD
**
8703
24
90
00
- - - Other
70
 
 
 
 
- Other motor vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
 
8703
31
 
 
- - Of a cylinder capacity not exceeding
1,500 cc:
 
8703
31
10
00
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD
**
8703
31
20
00
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other
70
8703
31
30
00
- - - Other, CKD
**
8703
31
90
 
- - - Other:
 
8703
31
90
10
- - - - Ambulances
10
8703
31
90
20
- - - - Hearses
10
8703
31
90
30
- - - - Prison vans
10
8703
31
90
90
- - - - Other
70
8703
32
 
 
- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
 
8703
32
10
00
- - - Ambulances
10
8703
32
20
00
- - - Hearses
10
8703
32
30
00
- - - Prison vans
10
 
 
 
 
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD:
 
8703
32
41
00
- - - - Of a cylinder capacity not exceeding
2,000 cc
**
8703
32
49
00
- - - - Other
**
 
 
 
 
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other:
 
8703
32
51
00
- - - - Of a cylinder capacity not exceeding
2,000 cc
70
8703
32
59
00
- - - - Other
70
 
 
 
 
- - - Other, CKD:
 
8703
32
61
00
- - - - Of a cylinder capacity not exceeding
2,000 cc
**
8703
32
69
00
- - - - Other
**
 
 
 
 
- - - Other:
 
8703
32
91
00
- - - - Of a cylinder capacity not exceeding 2,000 cc
70
8703
32
99
00
- - - - Other
70
8703
33
 
 
- - Of a cylinder capacity exceeding 2,500 cc:
 
8703
33
10
00
- - - Ambulances
10
8703
33
20
00
- - - Hearses
10
8703
33
30
00
- - - Prison vans
10
 
 
 
 
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD:
 
8703
33
41
00
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc
**
8703
33
42
00
- - - - Of a cylinder capacity exceeding 3,000 cc
**
 
 
 
 
- - - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other:
 
8703
33
51
00
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc
70
8703
33
52
00
- - - - Of a cylinder capacity exceeding 3,000 cc
70
8703
33
60
00
- - - - Other, CKD
**
8703
33
90
00
- - - Other
70
8703
90
 
 
- Other:
 
8703
90
10
00
- - Ambulances
10
8703
90
20
00
- - Hearses
10
8703
90
30
00
- - Prison vans
10
 
 
 
 
- - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), CKD:
 
8703
90
41
00
- - - Of a cylinder capacity not exceeding 1,800 cc
**
8703
90
42
00
- - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc
**
8703
90
43
00
- - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc
**
8703
90
44
00
- - - Of a cylinder capacity exceeding 2,500 cc
**
 
 
 
 
- - Motorcars (including station wagons, SUVs and sport cars, but excluding vans), other:
 
8703
90
51
00
- - - Of a cylinder capacity of less than 1,800 cc
70
8703
90
52
00
- - - Of a cylinder capacity of 1,800 cc or more but less than 2,000 cc
70
8703
90
53
00
- - - Of a cylinder capacity of 2,000 cc or more but less than 2,500 cc
70
8703
90
54
00
- - - Of a cylinder capacity exceeding 2,500 cc
70
8703
90
60
00
- - Other, CKD
**
8703
90
90
00
- - Other
70

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