Decision No. 14/2008/QD-BTC dated March 11, 2008 of the Ministry of Finance promulgating specific import tax rates for used cars

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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:	14/2008/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

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THE MINISTRY OF FINANCE ----------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------
No. 14/2008/QD-BTC	Hanoi, March 11, 2008

DECISION

PROMULGATING SPECIFIC IMPORT TAX RATES FOR USED CARS

THE MINISTER OF FINANCE

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

Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;

Pursuant to the Governments Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;

Pursuant to the Prime Ministers Decision No. 69/2006/QD-TTg of March 28, 2006, defining tax rates and the competence to amend tax rates for used cars;

At the proposal of the General Director of Customs,

DECIDES:

Article 1.- To promulgate import tax rates for used cars for the transport of not more than 15 persons (including the driver), as follows:

Description	Under preferential import tariffs headings	Unit of calculation	Tax rate (USD)
1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of:
- Under 1,000 cc	8703	Car	3,000.00
- Between 1,000 cc and under 1,500 cc	8703	Car	7,000.00
- Between 1,500 cc and 2,000 cc	8703	Car	9,000.00
- Between above 2,000 cc and under 2,500 cc	8703	Car	13,500.00
- Between 2,500 cc and 3,000 cc	8703	Car	15,000.00
- Between above 3,000 cc and 4,000 cc	8703	Car	18,000.00
- Between above 4,000 cc and 5,000 cc	8703	Car	26,400.00
- Above 5,000 cc	8703	Car	30,000.00
2. Cars for transport of between 6 and 9 persons, including the driver, of a cylinder capacity of:
- 2,000 cc or less	8703	Car	8,100.00
- Between above 2,000 cc and 3,000 cc	8703	Car	12,600.00
- Between above 3,000 cc and 4,000 cc	8703	Car	16,000.00
- Above 4,000 cc	8703	Car	24,000.00
3. Cars for transport of between 10 and 15 persons, including the driver, of a cylinder capacity of:
- 2,000 cc or less	8702	Car	7,200.00
- Between above 2,000 cc and 3,000 cc	8702	Car	10,800.00
- Above 3,000 cc	8702	Car	15,000.00

Article 2.- This Decision replaces the Finance Ministers Decision No. 92/2007/QD-BTC of November 1, 2007, takes effect and applies to declarations of imported goods registered with customs offices 15 days after its publication in CONG BAO.

FOR THE MINISTER OF FINANCE
VICE MINISTER

Truong Chi Trung

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Decision No. 14/2008/QD-BTC dated March 11, 2008 of the Ministry of Finance promulgating specific import tax rates for used cars

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