Decision No. 36/2011/QD-TTg dated June 29, 2011 of the Prime Minister on issuing import tax rate for used cars from 15 seats or less

THE PRIME MINISTER

Decision No. 36/2011/QD-TTg of June 29, 2011, promulgating import duty rates on used cars of 15 seats or less

THE PRIME MINISTER

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 26, 2006, detailing the Commercial Law;

At the proposal of the Minister of Finance,

DECIDES:

Article 1. To promulgate import duty rates on used cars of 15 seats or less (including driver) as follows:

1. For cars of 9 seats or less (including driver) with a cylinder capacity of under 1,500 cc:

2. For cars of between 10 and 15 seats (including driver):

3. The import duty rate on cars of 9 seats or less (including driver) under heading 8703 of the Preferential Import Tariff is calculated as follows:

a/ For cars with a cylinder capacity of between 1,500 cc and under 2,500 cc:

Import duty rate = X + USD 5,000

b/ For cars with a cylinder of 2,500 cc or more:

Import duty rate = X + USD 15,000

c/ X mentioned at Points a and b of this Clause is determined as follows:

X = Dutiable value of used car multiple by (x) the duty rate on new cars of the same category under Chapter 87 of the Preferential Import Tariff effective at the time of customs declaration registration.

Article 2. Responsibilities of the Ministry of Finance

1. Based on the practical situation in each period, to promulgate a decision to increase or reduce the duty rates within the range of 20 per cent of the duty rates provided in Article 1 of this Decision, but not exceeding the ceiling rate under Vietnam’s World Trade Organization commitments in order to control and regulate domestic consumption and prevent abuse for trade fraud. In case of adjustment beyond the 20% limit, to report to the Prime Minister for decision.

2. Pursuant to the Government’s Decree No. 40/2007/ND-CP of March 16, 2007, to provide customs valuation of imports and exports for detailed guidance on dutiable value of types of car provided in Clause 3, Article 1 of this Decision, in order to prevent declaration of import prices lower than actual for tax evasion, assuring the principles of publicity and transparency without additionally arising administrative procedures. 

Article 3. Implementation provisions

1. This Decision takes effect on August 15, 2011, and supersedes the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006, promulgating the absolute duty rates on used cars.

2. Ministers, heads of ministerial-levels agencies, heads of government-attached agencies and chairpersons of People’s Committees of provinces and centrally run cities shall implement this Decision.-

Prime Minister
NGUYEN TAN DUNG