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

Summary
Content
Status
Vietnamese
Related documents
Diagram
Download

Error message

Font size:

ATTRIBUTE

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:	13/2008/QD-BTC	Signer:	Truong Chi Trung
Type:	Decision	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	11/03/2008	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

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:

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

This feature is available to English or Advanced account holders. 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...

You are not logged in.

This feature is available to Advanced account holders. Please log in to access detailed information on Related documents.

If you do not have an account, please 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

ENGLISH DOCUMENTS

Official Gazette

Others

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

For further support, please call 19006192

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

ATTRIBUTE

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

SAME CATEGORY

Decree No. 245/2026/ND-CP dated June 27, 2026 of the Government on extension of deadlines for payment of value-added tax, corporate income tax, personal income tax and land rental in 2026

Decree No. 202/2026/ND-CP of the Government amending and supplementing a number of articles of the Government’s Decree No. 10/2022/ND-CP dated January 15, 2022, on registration fee

Agreement between the Government of the Socialist Republic of Vietnam and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income dated March 10, 2008

Circular No. 21/2008/TT-BTC dated March 04, 2008 of the Ministry of Finance guiding the State-invested national railway infrastructure charge and rent rates and collection mode

Decision No. 211/QD-BTC dated February 01, 2008 of the Ministry of Finance correcting the Finance Minister’s Decision No. 106/2007/QD-BTC dated December 20, 2007, and Decision No. 65/2007/QD-BTC dated July 30, 2007