Decision No. 17/2008/QD-BTC dated April 17, 2008 of the Ministry of Finance amending export tax rates and preferential import tax rates for a number of headings and sub-headings in the export tariff and the preferential import tariff
ATTRIBUTE
Decision No. 17/2008/QD-BTC dated April 17, 2008 of the Ministry of Finance amending export tax rates and preferential import tax rates for a number of headings and sub-headings in the export tariff and the preferential import tariff
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: | 17/2008/QD-BTC | Signer: | Do Hoang Anh Tuan |
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: | 17/04/2008 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Export - Import , Policy , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ----------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 17/2008/QD-BTC | Hanoi, April 17, 2008 |
DECISION
AMENDING PREFERENTIAL IMPORT/EXPORT DUTY RATES APPLICABLE TO A NUMBER OF LINES OF GOODS IN THE PREFERENTIAL IMPORT/EXPORT TARIFF LIST
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating the Preferential Import Tariff List for groups of taxable goods and the tax rate frames applicable to each such group;
Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on the functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to Resolution 10/2008/NQ-CP of the Government dated 17 April 2008 on measures to control inflation;
Having considered the proposal of the Director of the Tax Policy Department;
DECIDES:
Article 1.- To amend the preferential import/export duty rates applicable to a number of lines of goods as stipulated inDecision 106-2007-QD-BTC of the Minister of Finance dated 20 December 1007 as amended by Decision13/2008/QD-BTC dated 11 March 2008 to become the new preferential duty rates set out in Lists 1 and 2 issued with this Decision.
Article 2.- This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette, and shall apply to all import and export goods' customs declarations registered with the customs office as from 22 April 2008.
FOR THE MINISTER OF FINANCE DEPUTY MINISTER Do Hoang Anh Tuan |
LIST 2
LIST AMENDING THE IMPORT DUTY RATES APPLICABLE TO A NUMBER OF GOODS IN THE PREFERENTIAL IMPORT TARIFF LIST
(Issued with Decision 17-2008-QD-BTC of the Minister of Finance dated 17 April 2008)
(Issued with Decision 17-2008-QD-BTC of the Minister of Finance dated 17 April 2008)
Code | Goods' Description | Tax rate (%) | |||
87.02 | Motor vehicles for the transport of ten or more persons, including the driver | ||||
8702 | 10 | - With compression-ignition internalcombustion piston engine (diesel or semi-diesel): | |||
-- CKD: | |||||
8702 | 10 | 11 | 00 | --- Of a gross vehicle weight not exceeding 6 tons | ** |
8702 | 10 | 12 | 00 | --- Of a gross vehicle weight exceeding6 tons but notexceeding 18 tons | ** |
8702 | 10 | 13 | 00 | --- Of a gross vehicle weight exceeding18 tons but not exceeding 24 tons | ** |
8702 | 10 | 14 | 00 | --- Of a gross vehicle weight exceeding24 tons | ** |
-- Other | |||||
8702 | 10 | 21 | --- Of a gross vehicle weight not exceeding 6 tons: | ||
8702 | 10 | 21 | 10 | ---- Buses specially designed for transport of 30 or more persons in airport | 5 |
8702 | 10 | 21 | 90 | ---- Other | 83 |
8702 | 10 | 22 | --- Of a gross vehicle weight exceeding6 tons but notexceeding 18 tons: | ||
8702 | 10 | 22 | 10 | ---- Buses specially designed for transport of 30 or more persons in airports | 5 |
8702 | 10 | 22 | 90 | ---- Other | 83 |
8702 | 10 | 23 | --- Of a gross vehicle weight exceeding18 tons but not exceeding 24 tons: | ||
8702 | 10 | 23 | 10 | ---- Buses specially designed for transport of 30 or more persons in airports | 5 |
8702 | 10 | 23 | 90 | ---- Other | 83 |
8702 | 10 | 24 | --- Of a gross vehicle weight exceeding24 tons: | ||
8702 | 10 | 24 | 10 | ---- Buses specially designed for transport of 30 or more persons in airport | 5 |
8702 | 10 | 24 | 90 | ---- Other | 83 |
8702 | 90 | - Other: | |||
--Busesspeciallydesignedfortransportof30ormorepersonsin airports: | |||||
8702 | 90 | 11 | 00 | --- CKD | ** |
8702 | 90 | 19 | 00 | --- Other | 5 |
-- Other: | |||||
8702 | 90 | 91 | 00 | --- CKD | ** |
8702 | 90 | 99 | 00 | --- Other | 83 |
87.03 | Automobiles andothermotorvehiclesprincipallydesigned for the transport of persons (other than those in 87.02), including station-wagons and racingcars | ||||
8703 | 10 | -Vehiclesspeciallydesignedfortravellingonsnow;golfcarsand similar vehicles: | |||
8703 | 10 | 10 | 00 | -- Golf cars and golf buggies | 83 |
8703 | 10 | 90 | 00 | -- Other | 83 |
- Other vehicles, with spark-ignition internal combustion reciprocatingpiston engines: | |||||
8703 | 21 | -- Of a cylinder capacity not exceeding1,000 cc: | |||
8703 | 21 | 10 | 00 | --- Small-scaled racingcars | 83 |
---Motorvehicles(includingstation-wagons,SUVandsportcars, excluding vans): | |||||
8703 | 21 | 21 | 00 | ---- CKD | ** |
8703 | 21 | 29 | 00 | ---- Other | 83 |
8703 | 21 | 30 | 00 | --- Other, CKD type | ** |
8703 | 21 | 90 | --- Other: | ||
8703 | 21 | 90 | 10 | ---- Hearses | 10 |
8703 | 21 | 90 | 20 | ---- Prison vans | 10 |
8703 | 21 | 90 | 90 | ---- Other | 83 |
8703 | 22 | -- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: | |||
---Motorvehicles(includingstation-wagons,SUVandsportcars, excluding vans): | |||||
8703 | 22 | 11 | 00 | ---- CKD | ** |
8703 | 22 | 19 | 00 | ---- Other | 83 |
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 | 83 |
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 |
---Motorvehicles(includingstation-wagons,SUVandsportcars, excluding vans) | |||||
8703 | 23 | 41 | 00 | ---- Of a cylinder capacity less than 1,800 cc | ** |
8703 | 23 | 42 | 00 | ---- Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc | ** |
8703 | 23 | 43 | 00 | ---- Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc | ** |
8703 | 23 | 44 | 00 | ---- Of a cylinder capacity of 2,500 cc and above | ** |
---Motorvehicles(includingstation-wagons,SUV,andsportcars, excluding vans), other: | |||||
8703 | 23 | 51 | 00 | ---- Of a cylinder capacity less than 1,800 cc | 83 |
8703 | 23 | 52 | 00 | ---- Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc | 83 |
8703 | 23 | 53 | 00 | ---- Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc | 83 |
8703 | 23 | 54 | 00 | ---- Of a cylinder capacity of 2,500 cc and above | 83 |
--- Other motor vehicles, CKD type: | |||||
8703 | 23 | 61 | 00 | ---- Of a cylinder capacity less than 1,800 cc | ** |
8703 | 23 | 62 | 00 | ---- Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc | ** |
8703 | 23 | 63 | 00 | ---- Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc | ** |
8703 | 23 | 64 | 00 | ---- Of a cylinder capacity of 2,500 cc and above | ** |
--- Other: | |||||
8703 | 23 | 91 | 00 | ---- Of a cylinder capacity less than 1,800 cc | 83 |
8703 | 23 | 92 | 00 | ---- Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc | 83 |
8703 | 23 | 93 | 00 | ---- Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc | 83 |
8703 | 23 | 94 | 00 | ---- Of a cylinder capacity of 2,500 cc and above | 83 |
8703 | 24 | -- Of a cylinder capacity of more than 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 | ---Motorvehicles(includingstation-wagons,SUVsandsportcars, excluding vans), CKD type | ** |
8703 | 24 | 50 | 00 | ---Motorvehicles(includingstation-wagons,SUVsandsportcars, excluding vans), other | 83 |
8703 | 24 | 60 | 00 | --- Other, CKD type | ** |
8703 | 24 | 90 | 00 | --- Other | 83 |
- Other vehicles, with compression-ignition internal combustion piston engines (diesel andsemi-diesel): | |||||
8703 | 31 | -- Of a cylinder capacity not exceeding1,500 cc: | |||
8703 | 31 | 10 | 00 | --- Motor vehicles (includingstation-wagons, SUVs and sport cars, excluding vans), CKD type | ** |
8703 | 31 | 20 | 00 | --- Motor vehicles (includingstation-wagons, SUVs and sport cars, excluding vans), other types | 83 |
8703 | 31 | 30 | 00 | --- Other, CKD type | ** |
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 | 83 |
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 |
--- Motor vehicles (including station-wagons, SUVs and sport cars, excluding vans), CKD type: | |||||
8703 | 32 | 41 | 00 | ---- Of a cylinder capacity less than 2,000 cc | ** |
8703 | 32 | 49 | 00 | ---- Other | ** |
--- Motor vehicles (including station-wagons, SUVs and sport cars, excluding vans), other types: | |||||
8703 | 32 | 51 | 00 | ---- Of a cylinder capacity less than 2,000 cc | 83 |
8703 | 32 | 59 | 00 | ---- Other | 83 |
--- Other, CKD type: | |||||
8703 | 32 | 61 | 00 | ---- Of a cylinder capacity less than 2,000 cc | ** |
8703 | 32 | 69 | 00 | ---- Other types | ** |
--- Other types: | |||||
8703 | 32 | 91 | 00 | ---- Of a cylinder capacity less than 2,000 cc | 83 |
8703 | 32 | 99 | 00 | ---- Other types | 83 |
8703 | 33 | -- Motor vehicles of a cylinder capacity of 2,500 cc andabove: | |||
8703 | 33 | 10 | 00 | --- Ambulances | 10 |
8703 | 33 | 20 | 00 | --- Hearses | 10 |
8703 | 33 | 30 | 00 | --- Prison vans | 10 |
--- Motor vehicles (including station-wagons, SUVs and sport cars, excluding vans), CKD type: | |||||
8703 | 33 | 41 | 00 | ---- Of a cylinder capacity of 2,500 cc and above but not exceeding 3,000 cc | ** |
8703 | 33 | 42 | 00 | ---- Of a cylinder capacity of 3,000 cc and above | ** |
--- Motor vehicles (including station-wagons, SUVs and sport cars, excluding vans), other types: | |||||
8703 | 33 | 51 | 00 | ---- Of a cylinder capacityexceeding 2,500 cc but not exceeding 3,000 cc | 83 |
8703 | 33 | 52 | 00 | ---- Of a cylinder capacity exceeding 3,000 cc | 83 |
8703 | 33 | 60 | 00 | --- Other, CKD type | ** |
8703 | 33 | 90 | 00 | --- Other types | 83 |
8703 | 90 | - Other types: | |||
8703 | 90 | 10 | 00 | -- Ambulances | 10 |
8703 | 90 | 20 | 00 | -- Hearses | 10 |
8703 | 90 | 30 | 00 | -- Prison vans | 10 |
-- Motor vehicles (includingstation-wagons, SUVs andsportcars, excluding vans), CKD type: | |||||
8703 | 90 | 41 | 00 | --- Of a cylinder capacity not exceeding1,800 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 | ** |
-- Motor vehicles (includingstation-wagons, SUVs andsportcars, excluding vans), other types: | |||||
8703 | 90 | 51 | 00 | --- Of a cylinder capacity not exceeding1,800 cc | 83 |
8703 | 90 | 52 | 00 | --- Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 83 |
8703 | 90 | 53 | 00 | --- Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 83 |
8703 | 90 | 54 | 00 | --- Of a cylinder capacity exceeding 2,500 cc | 83 |
8703 | 90 | 60 | 00 | -- Other, CKD type | ** |
8703 | 90 | 90 | 00 | -- Other types | 83 |
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