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

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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:	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)

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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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

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