Decision No. 85/2007/QD-BTC dated October 22, 2007 of the Ministry of Finance amending the preferential import tax rates for motor vehicles for the transport of persons in 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:	85/2007/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:	22/10/2007	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 MINISTER OF FINANCE	SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness
No. 85/2007/QD-BTC	Hanoi, October 22, 2007

DECISION

AMENDING THE PREFERENTIAL IMPORT TAX RATES FOR MOTOR VEHICLES FOR THE TRANSPORT OF PERSONS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/Q1111 on Import Tax and Export Tax;

Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and the preferential tax rate bracket of 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 the preferential import tax rates of motor vehicles for the transport of persons specified in the Finance Minister’s Decision No. 70/2007/QD-BTC of August 3, 2007, into new preferential import tax rates specified in the List attached to this Decision.

Article 2. This Decision takes effect 15 days after its publication in “CONG BAO” and applies to customs declarations of imports registered with customs offices from its effective date.

FOR THE MINISTER OF FINANCE
VICE MINISTER

Truong Chi Trung

LIST

OF AMENDED IMPORT TAX RATES FOR A NUMBER OF COMMODITY ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Attached to the Finance Minister’s Decision No. 85/2007/QD-BTC of October 22, 2007)

Code				Description	Tax rate (%)
8702				Motor vehicles for the transport of 10 or more persons, including the driver
8702	10			- With compression-ignition internal combustion piston engine (diesel or semi-diesel):
				- - For the transport of less than 16 persons:
				- - - Motor buses:
				- - - - CBU/Other:
8702	10	06		- - - - - Of a gross vehicle weight not exceeding 5 tons:
8702	10	06	10	- - - - - - Of a cylinder capacity of 2,000 cc or less, used	*
8702	10	06	20	- - - - - - Of a cylinder capacity of between over 2,000 cc and 3,000 cc, used	*
8702	10	06	30	- - - - - - Of a cylinder capacity of more than 3,000 cc, used	*
8702	10	06	90	- - - - - - Other	60
8702	10	07		- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons:
8702	10	07	10	- - - - - - Of a cylinder capacity of 2,000 cc or less, used,	*
8702	10	07	20	- - - - - -Of a cylinder capacity of between over 2,000 cc and 3,000 cc, used	*
8702	10	07	30	- - - - - -Of a cylinder capacity of more than 3,000 cc, used	*
8702	10	07	90	- - - - - - Other	60
8702	10	08		- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons:
8702	10	08	10	- - - - - - Of a cylinder capacity of 2,000 cc or less, used	*
8702	10	08	20	- - - - - - Of a cylinder capacity of between over 2,000 cc and 3,000 cc, used	*
8702	10	08	30	- - - - - - Of a cylinder capacity of more than 3,000 cc, used	*
8702	10	08	90	- - - - - - Other	60
8702	10	09		- - - - - Of a gross vehicle weight exceeding 18 tons but not exceeding 24 tons:
8702	10	09	10	- - - - - - Of a cylinder capacity of 2,000 cc or less, used	*
8702	10	09	20	- - - - - - Of a cylinder capacity of between over 2,000 cc and 3,000 cc, used	*
8702	10	09	30	- - - - - - Of a cylinder capacity of more than 3,000 cc, used	*
8702	10	09	90	- - - - - - Other	60
8702	10	10		- - - - - Of a gross vehicle weight exceeding 24 tons:
8702	10	10	10	- - - - - - Of a cylinder capacity of 2,000 cc or less, used	*
8702	10	10	20	- - - - - - Of a cylinder capacity of between over 2,000 cc and 3,000 cc, used	*
8702	10	10	30	- - - - - - Of a cylinder capacity of more than 3,000 cc, used	*
8702	10	10	90	- - - - - - Other	60
				- - - Other:
				- - - - CBU/Other:
8702	10	15		- - - - - Of a gross vehicle weight not exceeding 5 tons:
8702	10	15	10	- - - - - - Of a cylinder capacity of 2,000 cc or less, used	*
8702	10	15	20	- - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc, used	*
8702	10	15	30	- - - - - - Of a cylinder capacity exceeding 3,000 cc, used	*
8702	10	15	90	- - - - - - Other	60
8702	10	16		- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons:
8702	10	16	10	- - - - - - Of a cylinder capacity of 2,000 cc or less, used	*
8702	10	16	20	- - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc, used	*
8702	10	16	30	- - - - - - Of a cylinder capacity exceeding 3,000 cc, used	*
8702	10	16	90	- - - - - - Other	60
8702	10	17		- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 24 tons:
8702	10	17	10	- - - - - Of a cylinder capacity of 2,000 cc or less, used	*
8702	10	17	20	- - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc, used	*
8702	10	17	30	- - - - - - Of a cylinder capacity exceeding 3,000 cc, used	*
8702	10	17	90	- - - - - Other	60
8702	10	18		- - - - - Of a gross vehicle weight exceeding 24 tons:
8702	10	18	10	- - - - - - Of a cylinder capacity of 2,000 cc or less, used
8702	10	18	20	- - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc, used	*
8702	10	18	30	- - - - - - Of a cylinder capacity exceeding 3,000 cc, used	*
8702	10	18	90	- - - - - - Other	60
				- - For the transport of 16 persons or more but less than 30 persons:
				- - - Motor buses:
				- - - - CBU/Other:
8702	10	26		- - - - - Of a gross vehicle weight not exceeding 5 tons:
8702	10	26	10	- - - - - - Used	150
8702	10	26	90	- - - - - - Other	60
8702	10	27		- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons:
8702	10	27	10	- - - - - - Used	150
8702	10	27	90	- - - - - - Other	60
8702	10	28		- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons:
8702	10	28	10	- - - - - - Used	150
8702	10	28	90	- - - - - - Other	60
8702	10	31		- - - - - Of a gross vehicle weight exceeding 18 tons but not exceeding 24 tons:
8702	10	31	10	- - - - - - Used	150
8702	10	31	90	- - - - - - Other	60
8702	10	32		- - - - - Of a gross vehicle weight exceeding 24 tons:
8702	10	32	10	- - - - - - Used	150
8702	10	32	90	- - - - - - Other	60
				- - - Other:
				- - - - - CBU/Other:
8702	10	37		- - - - - Of a gross vehicle weight not exceeding 5 tons:
8702	10	37	10	- - - - - - Used	150
8702	10	37	90	- - - - - - Other	60
8702	10	38		- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons:
8702	10	38	10	- - - - - - Used	150
8702	10	38	90	- - - - - - Other	60
8702	10	39		- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 24 tons:
8702	10	39	10	- - - - - - Used	150
8702	10	39	90	- - - - - - Other	60
8702	10	40		- - - - - Of a gross vehicle weight exceeding 24 tons:
8702	10	40	10	- - - - - - Used	150
8702	10	40	90	- - - - - - Other	60
				- - For the transport of 30 persons or more:
				- - - Buses designed specially for use in airports:
				- - - - CBU/Other:
8702	10	46		- - - - - Of a gross vehicle weight not exceeding 5 tons:
8702	10	46	10	- - - - - - Used	7.5
S702	10	46	90	- - - - - - Other	5
8702	10	47		- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons:
8702	10	47	10	- - - - - - Used	7.5
8702	10	47	90	- - - - - - Other	5
8702	10	48		- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons:
8702	10	48	10	- - - - - - Used	7.5
8702	10	48	90	- - - - - - Other	5
8702	10	49		- - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 tons:
8702	10	49	10	- - - - - - Used	7.5
8702	10	49	90	- - - - - - Other	5
8702	10	50		- - - - - Of a gross vehicle weight exceeding 24 tons:
8702	10	50	10	- - - - - - Used	7.5
8702	10	50	90	- - - - - - Other	5
				- - -Other motor buses:
				- - - - CBU/Other:
8702	10	56		- - - - - Of a gross vehicle weight not exceeding 5 tons:
8702	10	56	10	- - - - - - Used	150
8702	10	56	90	- - - - - - Other	60
8702	10	57		- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons:
8702	10	57	10	- - - - - - Used	150
8702	10	57	90	- - - - - - Other	60
8702	10	58		- - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 18 tons:
8702	10	58	10	- - - - - - Used	150
8702	10	58	90	- - - - - - Other	60
8702	10	59		- - - - - Of a gross vehicle weight exceeding 18 tons but not exceeding 24 tons:
8702	10	59	10	- - - - - - Used	150
8702	10	59	90	- - - - - - Other	60
8702	10	60		- - - - - Of a gross vehicle weight exceeding 24 tons:
8702	10	60	10	- - - - - - Used	150
8702	10	60	90	- - - - - - Other	60
				- - - Other:
				- - - - CBU/Other:
8702	10	65		- - - - - Of a gross vehicle weight not exceeding 5 tons:
8702	10	65	10	- - - - - - Used	150
8702	10	65	90	- - - - - - Other	60
8702	10	66		- - - - - Of a gross vehicle weight exceeding 5 tons but not exceeding 6 tons:
8702	10	66	10	- - - - - - Used	150
8702	10	66	90	- - - - - - Other	60
8702	10	67		- - - - - - Of a gross vehicle weight exceeding 6 tons but not exceeding 24 tons:
8702	10	67	10	- - - - - - Used	150
8702	10	67	90	- - - - - - Other	60
8702	10	68		- - - - - Of a gross vehicle weight exceeding 24 tons:
8702	10	68	10	- - - - - - Used	150
8702	10	68	90	- - - - - - Other	60
8702	90			- Other:
				- - For the transport of less than 16 persons:
				- - - Motor buses:
8702	90	12		- - - - CBU/Other:
:8702	90	12	10	- - - - - Of a cylinder capacity not exceeding 2,000 cc, used	*
8702	90	12	20	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc, used	*
8702	90	12	30	- - - - - Of a cylinder capacity exceeding 3,000 cc, used	*
8902	90	12	90	- - - - Other	60
				- - - Other:
8702	90	22		- - - - CBU/Other:
8702	90	22	10	- - - - - Of a cylinder capacity not exceeding 2,000 cc, used	*
8702	90	22	20	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc, used	*
8702	90	22	30	- - - - - Of a cylinder capacity exceeding 3,000 cc, used	*
8902	90	22	90	- - - - Other	60
				- - For the transport of 16 persons or more but less than 30 persons:
				- - - Motor buses:
8702	90	32		- - - - CBU/Other:
8702	90	32	10	- - - - - Used	150
8702	90	32	90	- - - - - Other	60
				- - - Other:
8702	90	42		- - - - CBU/Other:
8702	90	42	10	- - - - - Used	150
8702	90	42	90	- - - - - Other	60
				- - For the transport of 30 persons and more:
				- - - Buses designed specially for use in airport:
8702	90	52		- - - - CBU/Other:
8702	90	52	10	- - - - - Used	7.5
8702	90	52	90	- - - - - Other	5
				- - - Other motor buses:
8702	90	62		- - - - CBU/Other:
8702	90	62	10	- - - - - Used	150
8702	90	62	90	- - - - - Other	60
				- - - Other:
8702	90	92		- - - - CBU/Other:
8702	90	92	10	- - - - - Used	150
8702	90	92	90	- - - - - Other	60
8703				Motor cars 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: - - For the transport of not more than S persons, including the driver:
8703	10	11		- - - Golf cars and golf buggies:
8703	10	11	10	- - - - Used	150
8703	10	11	90	- - - - Other	60
8703	10	12		- - - Go-karts:
8703	10	12	10	- - - - Used	150
8703	JO	12	90	- - - - Other	60
8703	10	19		- - - Other:
8703	10	19	10	- - - - Used	150
8703	10	19	90	- - - - Other - - For the transport of 9 persons, including the driver:	60
8703	10	91		- - - Golf cars and golf buggies:
8703	10	91	10	- - - - Used	150
8703	10	91	90	- - - - Other	60
8703	10	99		- - - Other:
8703	10	99	10	- - - - Used	150
8703	10	99	90	- - - - Other - Other vehicles, with spark-ignition internal combustion reciprocating piston engine:	60
8703	21			- - Of a cylinder capacity not exceeding 1,000 cc:
8703	21	10		- - - Hearses:
8703	21	10	10	- - - - Used	15
8703	21	10	90	- - - - Other	10
8703	21	20		- - - Prison vans:
8703	21	20	10	- - - - Used	15
8703	21	20	90	- - - - Other - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:	10
8703	21	32		- - - - CBU/Other:
8703	21	32	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity not exceeding 1,000 cc, used	*
8703	21	32	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,000 cc, used	*
8703	21	32	30	- - - - - For the transport of 5 persons or more, including the driver, used	*
8703	21	32	90	- - - - - Other	60
				- - - Other, for the transport of 8 persons or less:
8703	21	42		- - - - Four wheel drive vehicles. CBU/Other:
8703	21	42	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity not exceeding 1,000 cc, used	*
8703	21	42	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,000 cc, used	*
8703	21	42	30	- - - - - For the transport of more than 5 persons, including the driver, used	*
8703	21	42	90	- - - - - Other	60
8703	21	44		- - - - Other:
8703	21	44	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity not exceeding 1,000 cc, used	*
8703	21	44	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,000 cc, used	*
8703	21	44	30	- - - - - For the transport of more than 5 persons, including the driver, used	*
8703	21	44	90	- - - - - Other - - - - - Other, for the transport of 9 persons, including the driver:	60
8703	21	52		- - - - Four wheel drive vehicles, CBU/Other:
8702	21	52	10	- - - - - Used	*
8702	21	52	90	- - - - - Other	60
8703	21	54		- - - - Motor cars (including station wagons, sports cars and racing cars). CBU/Other
8702	21	54	10	- - - - Used	*
8702	21	54	90	- - - - - Other	60
8703	21	56		- - - - Other:
8702	21	56	10	- - - - - Used	.*
8702	21	56	90	- - - - - Other	60
8703	22			- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
8703	22	10		- - - Ambulances:
8703	22	10	10	- - - - Used	15
8702	22	10	90	- - - - Other	10
8703	22	20		- - - Motor-homes:
8703	22	20	10	- - - - Used	150
8702	22	20	90	- - - - Other	60
8703	22	30		- - - Hearses:
8703	22	30	10	- - - - Used	15
8702	22	30	90	- - - - Other	10
8703	22	40		- - - Prison vans:
8703	22	40	10	- - - - Used	15
8702	22	40	90	- - - - Other - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:	10
8703	22	52		- - - - CBU/Other
8703	22	52	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of under 1,500 cc, used	*
8703	22	52	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1.500 cc, used	*
8703	22	52	30	- - - - - For the transport of 5 persons or less, including the driver, used	*
8703	22	52	90	- - - - - Other	60
				- - - Other, for the transport of 8 persons or less:
8703	22	62		- - - - Four wheel drive vehicles. CBU/Other:
8703	22	62	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of under 1,500 cc, used	*
8703	22	62	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,500 cc, used	*
8702	22	62	30	- - - - - For the transport of 5 persons or less, including the driver, used	*
8703	22	62	90	- - - - - Other	60
8703	22	64		- - - - Other:
8703	22	64	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of under 1,500 cc, used	*
8703	22	64	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1.500 cc, used	*
8702	22	64	30	- - - - - For the transport of 5 persons or less, including the driver, used	*
8703	22	64	90	- - - - - Other	60
				- - - Other, for the transport of 9 persons, including the driver:
8703	22	72		- - - - Four wheel drive vehicles, CBU/Other:
8702	22	72	10	- - - - - Used	*
8702	22	72	90	- - - - - Other	60
8703	22	74		- - - - Motor cars (including station wagons, sports cars and racing cars), CBU/Other
8702	22	74	10	- - - - - Used	*
8702	22	74	90	- - - - - Other	60
8703	22	76		- - - - Other:
8702	22	76	10	- - - - - Used	*
8702	22	76	90	- - - - - Other	60
8703	23			- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
8703	23	11		- - - Ambulances:
8702	23	11	10	- - - - - Used	15
8702	23	11	90	- - - - - Other	10
8703	23	12		- - - Motor-homes:
8702	23	12	10	- - - - - Used	150
8702	23	12	90	- - - - - Other	60
8703	23	13		- - - Hearses:
8702	23	13	10	- - - - - Used	15
8702	23	13	90	- - - - - Other	10
8703	23	14		- - - Prison vans:
8702	23	14	10	- - - - - Used	15
8702	23	14	9’0	- - - - - Other	10
				- - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:
				- - - - CBU/Other:
8703	23	21		- - - - - Of a cylinder capacity of less than 1,800 cc:
8703	23	21	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	23	21	20	- - - - - - For the transport of 5 persons or more, including the driver, used	*
8703	23	21	90	- - - - - - Other	60
8703	23	22		- - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc:
8703	23	22	10	- - - - - - For the transport of 5 persons or less. including the driver, used	*
8703	23	22	20	- - - - - - For the transport of 5 persons or more, including the driver, used	*
8703	23	22	90	- - - - - - Other	60
8703	23	23		- - - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	23	23	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	23	23	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	23	23	30	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	23	23	40	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	23	23	90	- - - - - - Other	60
8703	23	24		- - - - - Of a cylinder capacity of 2500 cc and above:
8703	23	24	10	- - - - - -For the transport of 5 persons or less, including the driver, used	*
8703	23	24	20	- - - - - -For the transport of 5 persons or more, including the driver, used	*
8703	23	24	90	- - - - - -Other	60
				- - - Other, for the transport of 8 persons or less:
				- - - - Four wheel drive vehicles. CBU/Other:
8703	23	31		- - - - - Of a cylinder capacity of less than 1,800 cc:
8703	23	31	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	23	31	20	- - - - - - For the transport of 5 persons or more, including the driver, used	*
8703	23	31	90	- - - - - - Other	60
8703	23	32		- - - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	23	32	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	23	32	20	- - - - - - For the transport of 5 persons or more, including the driver, used	*
8703	23	32	90	- - - - - - Other	60
8703	23	33		- - - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	23	33	10	- - - - - - For the transport f 5 persons or less, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	23	33	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	23	33	30	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	23	33	40	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	23	33	90	- - - - - - Other	60
8703	23	34		- - - - - Of a cylinder capacity of 2,500 cc and above:
8703	23	34	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	23	34	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	23	34	90	- - - - - - Other	60
				- - - - Other:
8703	23	41		- - - - - Of a cylinder capacity of less than 1,800 cc:
8703	23	41	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	23	41	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	23	41	90	- - - - - - Other	60
8703	23	42		- - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	23	42	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	23	42	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	23	42	90	- - - - - - Other	60
8703	23	43		- - - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	23	43	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	23	43	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	23	43	30	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	23	43	40	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	23	43	90	- - - - - - Other	60
8703 ,	23	44		- - - - - Of a cylinder capacity of 2,500 cc and above:
8703	23	44	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	23	44	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	23	44	90	- - - - - - Other	60
				- - - Other, for the transport of 9 persons, including the driver:
				- - - - Motor cars (including station wagons, sports cars and racing cars):
				- - - - - CBU/Other:
8703	23	51		- - - - - - Of a cylinder capacity less than 1,800 cc:
8703	23	51	10	- - - - - - - Used	*
8703	23	51	90	- - - - - - - Other	60
8703	23	52		- - - - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	23	52	10	- - - - - - - Used
8703	23	52	90	- - - - - - - Other	60
8703	23	53		- - - - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	23	53	10	- - - - - - - Used, of a cylinder capacity of 2,000 cc	*
8703	23	53	20	- - - - - - - Used of a cylinder capacity exceeding 2,000 cc	*
8703	23	53	90	- - - - - - - Other	60
8703	23	54		- - - - - - Of a cylinder capacity of 2.500 cc and above:
8703	23	54	10	- - - - - - - Used
8703	23	54	90	- - - - - - - Other	60
				- - - - Four wheel drive vehicles, CBU/Other:
8703	23	61		- - - - - Of a cylinder capacity less than 1,800 cc:
8703	23	61	10	- - - - - - Used	*
8703	23	61	90	- - - - - - - Other	60
8703	23	62		- - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	23	62	10	- - - - - - Used	*
8703	23	62	90	- - - - - - Other	60
8703	23	63		- - - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	23	63	10	- - - - - - Used, of a cylinder capacity of 2,000 cc	*
8703	23	63	20	- - - - - - Used, of a cylinder capacity exceeding 2,000 cc	*
8703	23	63	90	- - - - - - Other	60
8703	23	64		- - - - - Of a cylinder capacity of 2,500 cc and above:
8703	23	64	10	- - - - - - Used	*
8703	23	64	90	- - - - - - Other	60
				- - - - Other:
8703	23	71		- - - - - Of a cylinder capacity of less than 1,800 cc:
8703	23	71	.10	- - - - - - Used	*
8703	23	71	90	- - - - - - Other	60
8703	23	72		- - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	23	72	10	- - - - - - Used	*
8703	23	72	90	- - - - - - Other	60
8703	23	73		- - - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	23	73	10	- - - - - - Used, of a cylinder capacity of 2,000 cc	*
8703	23	73	20	- - - - - - Used, of a cylinder capacity exceeding 2,000 cc	*
8703	23	73	90	- - - - - - Other	60
8703	23	74		- - - - - Of a cylinder capacity of 2.500 cc and above:
8703	23	74	10	- - - - - - Used	*
8703	23	74	90	- - - - - - Other	60
8703	24			- - Of a cylinder capacity exceeding 3.000 cc:
				- - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc:
8703	24	11		- - - - Ambulances:
8703		11	10	- - - - - Used	15
8703	24	11	90	- - - - - Other	10
8703	24	12		- - - - Motor-homes:
8703	24	12	10	- - - - - Used	150
8703	24	12	90	- - - - - Other	60
8703	24	13		- - - - Hearses:
8703	24	13	10	- - - - - Used	15
8703	24	13	90	- - - - - Other	10
8703	24	14		- - - - - Prison vans:
8703	24	14	10	- - - - - Used	15
8703	24	14	90	- - - - - Other	10
				- - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:
8703	24	22		- - - - - CBU/Other:
8703	24	22	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	24	22	20	- - - - - - For the transport of more than 5 persons, including the driver, used
8703	24	22	90	- - - - - - Other	60
				- - - - Other, for the transport of 8 persons or less:
8703	24	32		- - - - - Four wheel drive vehicles. CBU/Other:
8703	24	32	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	24	32	20	- - - - - - For the transport of more than 5 persons, including the driver, used
8703	24	32	90	- - - - - - Other	60
8703	24	34		- - - - Other:
8703	24	34	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	24	34	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	24	34	90	- - - - - - Other	60
				- - - - Other, for the transport of 9 persons, including the driver:
8703	24	42		- - - - - Four wheel drive vehicles. CBU/Other:
8703	24	42	10	- - - - - Used	*
8703	24	42	90	- - - - - Other	60
8703	24	44		- - - - - Motor cars (including station wagons, sports cars and racing cars). CBU/Other:
8703	24	44	10	- - - - - Used	*
8703	24	44	90	- - - - - Other	60
8703	24	46		- - - - - Other:
8703	24	46	10	- - - - - Used	#
8703	24	46	90	- - - - - Other	60
				- - - Of a cylinder capacity exceeding 4,000 cc:
8703	24	51		- - - - Ambulances:
8703	24	51	10	- - - - - Used	15
8703	24	51	90	- - - - - Other	10
8703	24	52		- - - - Motor homes:	150
8703	24	52	10	- - - - - Used	60
8703	24	52	90	- - - - - Other
8703	24	53		- - - - Hearses:
8703	24	53	10	- - - - - Used	15
8703	24	53	90	- - - - - Other	10
8703	24	54		- - - - Prison vans:
8703	24	54	10	- - - - - Used	15
8703	24	54	90	- - - - - Other	10
				- - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver
8703	24	62		- - - - - CBU/Other:
8703	24	62	10	- - - - - - For the transport of 5 persons or less, including the driver, used, of a cylinder capacity exceeding 4,000 cc but not exceeding 5,000 cc	*
8703	24	62	20	- - - - - - For the transport of 5 persons or less, including the driver, used, of a cylinder capacity exceeding 5,000 cc	*
8703	24	62	30	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	24	62		- - - - - - Other	60
				- - - - Other, for the transport of 8 persons or less:
8703	24	72		- - - - - Four wheel drive vehicles, CBU/Other:
8703	24	72	10	For the transport of 5 persons or less, including the driver, used, of a cylinder capacity exceeding 4,000 cc but not exceeding 5,000 cc	*
8703	24	72	20	- - - - - - For the transport of 5 persons or less, including the driver, used, of a cylinder capacity exceeding 5,000 cc	*
8703	24	72	30	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	24	72	90	- - - - - - Other	60
8703	24	74		- - - - - Other:
8703	24	74	10	- - - - - - For the transport of 5 persons or less, including the driver, used, of a cylinder capacity exceeding 4,000 cc but not exceeding 5,000 cc	*
8703	24	74	20	- - - - - - For the transport of 5 persons or less, including the driver, used, of a cylinder capacity exceeding 5,000 cc	*
8703	24	74	30	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	24	74	90	- - - - - - Other	60
				- - - - Other, for the transport of 9 persons, including the driver:
8703	24	82		- - - - - Four wheel drive vehicles. CBU/Other
8703	24	82	10	- - - - - - Used	*
8703	24	82		- - - - - - Other	60
8703	24	84		- - - - - Motor cars (including station wagons, sports can and racing cars) CBU/Other:
8703	24	84	10	- - - - - - Used	*
8703	24	84	90	- - - - - - Other	60
8703	24	86		- - - - - Other:
8703	24	86	10	- - - - - Used	*
8703	24	86	90	- - - - - - Other	60
	-			- Other 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		- - - Ambulances:
8703	31	10	10	- - - - Used	15
8703	31	10	90	- - - - Other	10
8703	31	20		- - - Motor-homes:
8703	31	20	10	- - - - Used	150
8703	31	20	90	- - - - Other	60
8703	31	30		- - - Hearses:
8703	31	30	10	- - - - Used	15
8703	31	30	90	- - - - Other	10
8703	31	40		- - - Prison vans:
8703	31	40	10	- - - - Used	15
8703	31	40	90	- - - - Other	10
				- - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:
				- - - - CBU/Other:
8703	31	52	00	- - - - - New	60
8703	31	53		- - - - - Used:
8703	31	53	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of less than 1,000 cc	*
8703	31	53	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,000 cc or above but not exceeding 1,500 cc	*
8703	31	53	30	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,500 cc	*
8703	31	53	90	- - - - - - For the transport of more than 5 persons, including the driver
				- - - Other, for the transport of 8 persons or less:
8703	31	62		- - - - Four wheel drive vehicles. CBU/Other:
8703	31	62	10	- - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of less than 1,000 cc, used	*
8703	31	62	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,000 cc or above but not exceeding 1,500 cc, used	*
8703	31	62	30	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,500 cc, used	*
8703	31	62	40	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	31	62	90	- - - - - - Other	60
8703	31	64		- - - - Other:
8703	31	64	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of less than 1,000 cc, used
8703	31	64	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,000 cc or above but not exceeding 1,500 cc, used	*
8703	31	64	30	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,500 cc, used	*
8703	31	64	40	- - - - - - For the transport of more than 5 persons, including the driver	*
8703	31	64	90	- - - - - - Other	60
				- - - Other, for the transport of 9 persons including the driver:
8703	31	72		- - - - Four wheel drive vehicles. CBU/Other:
8703	31	72	10	- - - - - Used	*
8703	31	72	90	- - - - - Other	60
8703	31	74	00	- - - - New motor cars (including station wagons, sports cars and racing cars), CBU/Other	60
8703	31	75	00	- - - - Used motor cars (including station wagons, sports cars and racing cars), CBU/Other	*
8703	31	77		- - - - Other:
8703	31	77	10	- - - - - Used	*
8703	31	77	90	- - - - - Other	60
8703	32			- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
8703	32	11		- - - Ambulances:
8703	32	11	10	- - - - Used	15
8703	32	11	90	- - - - Other	10
8703	32	12		- - - Motor-homes:
8703	32	12	10	- - - - Used	150
8703	32	12	90	- - - - Other	60
8703	32	13		- - - Hearses:
8703	32	13	10	- - - - Used	15
8703	32	13	90	- - - - Other	10
8703	32	14		- - - Prison vans:
8703	32	14	10	- - - - Used	15
8703	32	14	90	- - - - Other	10
				- - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:
				- - - - CBU/Other:
8703	32	23	00	- - - - - New	60
8703	32	24		- - - - - Used, of a cylinder capacity less than 1,800 cc:
8703	32	24	10	- - - - - - For the transport of 5 persons or less, including the driver	*
8703	32	24	90	- - - - - - For the transport of more than 5 persons, including the driver	*
8703	32	25		- - - - - Used, of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	32		10	- - - - - - For the transport of 5 persons or less, including the driver	*
8703	32	25	90	- - - - - - For the transport of more than 5 persons, including the driver	*
870?	32	26		- - - - - Used, of a cylinder capacity of 2.000 cc and above:
8703	32	26	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 2,000 cc	*
8703	32	26	20	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 2,000 cc	*
8703	32	26	30	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc	*
8703	32	26	90	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 2,000 cc	*
				- - - Other, for the transport of 8 persons or less:
				- - - Four wheel drive vehicles. CBU/Other:
8703	32	34		- - - - - Of a cylinder capacity less than 1,800 cc:
8703	32	34	10	- - - - - For the transport of 5 persons or less, including the driver, used	*
8703	32	34	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	32	34	90	- - - - - - Other
8703	32	35		- - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	32	35	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	32	35	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	32	35	90	- - - - - - Other	60
8703	32	36		- - - - - Of a cylinder capacity of 2,000 cc and above:
8703	32	36	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 2,00 cc, used	*
8703	32	36	20	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	32	36	30	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	32	36	40	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	32	36	90	- - - - - - Other	60
				- - - - Other:
8703	32	44		- - - - - Of a cylinder capacity of less than 1.800 cc:
8703	32	44	10	- - - - - - For the transport of less than 5 persons, including the driver	*
8703	32	44	20	- - - - - - For the transport of more than 5 persons, used
8703	32	44	90	- - - - - - Other	60
8703	32	45		- - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	32	45	10	- - - - - - For the transport of less than 5 persons, including the driver
8703	32	45	20	- - - - - - For the transport of more than 5 persons, used	*
8703	32	45	90	- - - - - - Other	60
8703	32	46		- - - - - Of a cylinder capacity of 2,000 cc and above:
8703	32	46	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 2,000 cc. used	*
8703	32	46	20	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	32	46	30	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	32	46	40	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	32	46	90	- - - - - - Other	60
				- - - Other, for the transport of 9 persons, including the driver:
				- - - - Motor cars (including station wagons, sports cars and racing cars):
				- - - - - CBU/Other:
8703	32	53	00	- - - - - - New	60
8703	32	54	00	- - - - - - Used, of a cylinder capacity of less than 1,000 cc	*
8703	32	55	00	- - - - - - Used, of a cylinder capacity of 1,800 cc and above but less than 2,000 cc	*
8703	32	56		- - - - - - Used, of a cylinder capacity of 2,000 cc and above:
8703	32	56	10	- - - - - - - Of a cylinder capacity of 2,000 cc	*
8703	32	56	90	- - - - - - - Other	*
				- - - - - - Other:
				- - - - - Four wheel drive vehicles, CBU/Other:
8703	32	64		- - - - - - Of a cylinder capacity of less than 1,800 cc:
8703	32	64	10	- - - - - - - Used	*
8703	32	64	90	- - - - - - - Other	60
8703	32	65		- - - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	32	65	10	- - - - - - - Used	*
8703	32	65	90	- - - - - - - Other	60
8703	32	66		- - - - - - Of a cylinder capacity of 2,000 cc and above:
8703	32	66	10	- - - - - - - Used, of a cylinder capacity of 2,000 cc	*
8702	32	66	20	- - - - - - - Used, of a cylinder capacity exceeding 2,000 cc	*
8703	32	66	90	- - - - - - - Other	60
				- - - - - Other:
8703	32	74		- - - - - - Of a cylinder capacity of less than 1,800 cc:
8703	32	74	10	- - - - - - - Used	*
8703	32	74	90	- - - - - - - Other	60
8703	32	75		- - - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	32	75	10	- - - - - - - Used	*
8703	32	75	90	- - - - - - - Other	60
8703	32	76		- - - - - - Of a cylinder capacity of 2.000 cc and above:
8703	32	76	10	- - - - - - - Used, of a cylinder capacity of 2,000 cc	*
8702	32	76	20	- - - - - - - Used, of a cylinder capacity exceeding 2,000 cc	*
8703	32	76	90	- - - - - - - Other	60
S703	33			- - Of a cylinder capacity exceeding 2.500 cc:
				- - - Of a cylinder capacity exceeding 2,500 cc but no; exceeding 3,000 cc:
8703	33	11		- - - - Ambulances:
8703	33	11	10	- - - - - Used	15
8703	33	11	90	- - - - - Other	10
8703	33	12		- - - - Motor-homes:
8703	33	12	10	- - - - - Used	150
8703	33	1 1	90	- - - - - Other	60
8703	33	13		- - - - Hearses:
8703	33	13	10	- - - - - Used	15
8703	33	13	90	- - - - - Other	10
8703	33	14		- - - - Prison vans:
8703	33	14	10	- - - - - Used	15
8703	33	14	90	- - - - - Other	10
				- - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:
8703	33	22	00	- - - - - CBU/Other, new	60
8703	33	23		- - - - - CBU/Other, used:
8703	33	23	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	33	23	90	- - - - - - For the transport of more than 5 persons, including the driver, used	*
				- - - - Other, for the transport of 8 persons or less:
8703	33	25		- - - - - Four wheel drive vehicles. CBU/Other:
8703	33	25	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	33	25	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	33	25	90	- - - - - Other	60
8703	33	27		- - - - - Other:
8703	33	27	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	33	27	20	- - - - - For the transport of more than 5 persons, including the driver, used
8703	33	27	90	- - - - - - Other	60
				- - - - Other, for the transport of 9 persons, including the driver:
8703	33	29		- - - - - Four wheel drive vehicles. CBU/Other:
8703	33	29	10	- - - - - - Used	*
8703	33	29	90	- - - - - - Other	60
8703	33	31	00	- - - - - New motor cars (including station wagons, sports cars and racing cars), CBU/Other	60
8703	33	32	00	- - - - - Used motor cars (including station wagons, sports cars and racing cars), CBU/Other	*
8703	33	34		- - - - - Other:
8703	33	34	10	- - - - - - Used	*
8703	33	34	90	- - - - - - Other	60
				- - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc:
8703	33	41		- - - - Ambulances:
8703	33	41	10	- - - - - Used	15
8703	33	41	90	- - - - - Other	10
8703	33	42		- - - - Motor-homes:
8703	33	42	10	- - - - - Used	150
8703	33	42	90	- - - - - Other	60
8703	33	43		- - - - Hearses:
8703	33	43	10	- - - - - Used	15
8703	33	43	90	- - - - - Other	10
8703	33	44		- - - - Prison vans:
8703	33	44	10	- - - - - Used	15
8703	33	44	90	- - - - - Other	10
				- - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:
8703	33	52	00	- - - - - CBU/Other, new	60
8703	33	53		- - - - - CBU/Other, used:
8703	33	53	10	- - - - - - For the transport of 5 persons or less, including the driver	*
8703	33	53	20	- - - - - - For the transport of more than 5 persons, including the driver	*
				- - - - Other, for the transport of 8 persons or less:
8703	33	55		- - - - - Four wheel drive vehicles, CBU/Other:
8703	33	55	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703		55	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	33	55	90	- - - - - - Other	60
8703	33	57		- - - - - Other:
8703	33	57	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	33	57	20	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	33	57	90	- - - - - - Other	60
				- - - - Other, for the transport of 9 persons, including the driver:
8703	33	59		- - - - - Four wheel drive vehicles, CBU/Other:
8703	33	59	10	- - - - - - Used	*
8703	33	59	90	- - - - - - Other	60
8703	33	62	00	- - - - - - New motor cars (including station wagons, sports cars and racing cars), CBU/Other	60
8703	33	63	00	- - - - - Used motor cars (including station wagons, sports cars and racing cars), CBU/Other	*
8703	33	65		- - - - - Other:
8703	33	65	10	- - - - - - Used	*
8703	33	65	90	- - - - - - Other	60
				- - - Of a cylinder capacity exceeding 4,000 cc:
8703	33	71		- - - - Ambulances:
8703	33	71	10	- - - - - Used	15
8703	33	71	90	- - - - - Other	10
8703	33	72		- - - - Motor-homes:
8703	33	72	10	- - - - - Used	150
8703	33	72	90	- - - - - Other	60
8703	33	73		- - - - Hearses:
8703	33	73	10	- - - - - Used	15
8703	33	73	90	- - - - - Other	10
8703	33	74		- - - - Prison vans:
8703	33	74	10	- - - - - Used	15
8703	33	74	90	- - - - - Other	10
				- - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:
8703	33	82	00	CBU/Other, new	60
8703	33	83		- - - - CBU/Other, used:
8703	33	83	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity not exceeding 5,000 cc	*
8703	33	83	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder Capacity exceeding 5,000 cc, used	*
8703	33	83	90	- - - - - - For the transport of more than 5 persons, including the driver	*
				- - - - Other, for the transport of 8 persons or less:
8703	33	85		- - - - - Four wheel drive vehicles, CBU/Other:
8703	33	85	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity not exceeding 5,000 cc, used	*
8703	33	85	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 5,000 cc, used	*
8703	33	85	30	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	33	85	90	- - - - - - Other	60
8703	33	87		- - - - - Other:
8703	33	87	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity not exceeding 5,000 cc, used	*
8703	33	87	20	For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 5,000 cc, used	*
8703	33	87	30	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	33	87	90	- - - - - - Other	60
				- - - - Other, for the transport of 9 persons, including the driver:
8703	33	89		- - - - - Four wheel drive vehicles, CBU/Other:
8703	33	89	10	- - - - - - Used	*
8703	33	89	90	- - - - - - Other	60
8703	33	92	00	- - - - - New motor cars (including station wagons, sports cars and racing cars), CBU/Other	60
8703	33	93	00	- - - - - Used motor cars (including station wagons, sports cars and racing cars), CBU/Other	*
8703	33	99	00	- - - - - Other, used	*
8703	90			- Other
8703	90	11		- - Ambulances:
8703	90	11	10	- - - Used	15
8703	90	11	90	- - - Other	10
8703	90	12		- - Motor-homes:
8703	90	12	10	- - - Used	150
8703	90	12	90	- - - Other	60
8703	90	13		- - Hearses:
8703	90	13	10	- - - Used	15
8703	90	13	90	- - - Other	10
8703	90	14		- - Prison vans:
8703	90	14	10	- - - Used	15
8703	90	14	90	- - - Other	10
				- - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 persons or less, including the driver:
8703	90	21		- - - Electric-powered:
8703	90	21	10	- - - Used	150
8703	90	21	90	- - - Other	60
				- - - Other:
				- - - - CBU/Other:
8703	90	26		- - - - - Of a cylinder capacity of less than 1,800 cc:
8703	90	26	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of less than 1,000 cc, used	*
8703	90	26	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,000 cc and above but less than 1,500 cc, used	*
8703	90	26	30	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,500 cc and above but less than 1,800 cc, used	*
8703	90	26	40	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	90	26	90	- - - - - - Other	60
8703	90	27		- - - - - Of a cylinder capacity of 1,800 cc and above less than 2,000 cc:
8703	90	27	10	- - - - - - For transport of 5 persons or less, including the driver, used	*
8703	90	27	20	-- - - - - For the transport of more than 5 persons, including the driver, used	*
8703	90	27	90	- - - - - - Other	60
8703	90	28		- - - - - Of a cylinder capacity of 2,000 cc and above less than 2,500 cc:
8703	90	28	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	90	28	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	90	28	30	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	90	28	40	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	90	28	90	- - - - - - Other	60
8703	90	31		- - - - - Of a cylinder capacity of 2,500 cc and above but less than 3,000 cc:
8703	90	31	10	- - - - - - For the transport of 5 persons or less, including the driver, used	*
8703	90	31	30	- - - - - - For the transport of more than 5 persons, including the driver, used	*
8703	90	31	90	- - - - - - Other	60
8703	90	32		- - - - - Of a cylinder capacity of 3,000 cc and above:
8703	90	32	10	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 3,000 cc, used	*
8703	90	32	20	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc, used	*
8703	90	32	30	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 4,000 cc but not exceeding 5,000 cc, used	*
8703	90	32	40	- - - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 5,000 cc, used	*
8703	90	32	50	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 3,000 cc, used	*
8703	90	32	60	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 3,000 cc, but not exceeding 4,000 cc, used	*
8703	90	32	70	- - - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 4,000 cc, used	*
8703	90	32	90	- - - - - - Other	60
				- - Other, for the transport of 8 persons or less:
				- - - Four wheel drive vehicles, CBU/Other:
8703	90	37		- - - - Of a cylinder capacity of less than 1,800 cc:
8703	90	37	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of less than 1,000 cc, used	*
8703	90	37	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,000 cc and above but not exceeding 1,500 cc, used	*
8703	90	37	30	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,500 cc and above but not exceeding 1,800 cc used	*
8703	90	37	40	- - - - - For the transport of more than 5 persons, including the driver, used	*
8703	90	37	90	- - - - - - Other	60
8703	90	38		- - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	90	38	10	- - - - - For the transport of 5 persons or less, including the driver, used	*
8703	90	38	20	- - - - - For the transport of more than 5 persons, including the driver, used	*
8703	90	38	90	- - - - - Other	60
8703	90	41		- - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	90	41	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	90	41	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8703	90	41	30	- - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	90	41	40	- - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 2,000cc, used	*
8703	90	41	90	- - - - - Other	60
8703	90	42		- - - - Of a cylinder capacity of 2,500 cc but less than 3,000 cc:
8703	90	42	10	- - - - - For the transport of 5 persons or less, including the driver, used	*
8703	90	42	20	- - - - - For the transport of more than 5 persons, including the driver, used	*
8703	90	42	90	- - - - - Other	60
8703	90	43		- - - - - Of a cylinder capacity of 3.000 cc and above:
8703	90	43	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 3,000 cc, used	*
8703	90	43	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 3.000 cc but not exceeding 4,0(X) cc. used	*
8703	90	43	30	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 4,000 cc but not exceeding 5,000 cc, used	*
8703	90	43	40	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 5,000 cc, used	*
8703	90	43	50	- - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 3,000 cc, used	*
8703	90	43	60	- - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 3,000 cc, but not exceeding 4,000 cc, used	*
8703	90	43	70	For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 4,000 cc, used	*
8703	90	43	90	- - - - - Other	60
				- - - Other:
8703	90	48		- - - - Of a cylinder capacity of less than 1,000 cc:
8703	90	48	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of less than 1,000 cc, used	*
8703	90	48	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,000 cc and above, but not exceeding 1,500 cc, used	*
8703	90	48	30	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 1,500 cc and above, but not exceeding 1,800 cc, used	*
8703	90	48	40	- - - - - For the transport of more than 5 persons, including the driver, used	*
8703	90	48	90	- - - - - Other	60
8703	90	51		- - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	90	51	10	- - - - - For the transport of 5 persons or less, including the driver, used	*
8703	90	51	20	- - - - - For the transport of more than 5 persons, including the driver, used	*
8703	90	51	90	- - - - - Other	60
8703	90	52		- - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	90	52	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	90	52	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 2,000 cc, used	*
8705	90	51	30	- - - - - For (he transport of more than. 5 persons, including the driver, of a cylinder capacity of 2,000 cc, used	*
8703	90	52	40	- - - - - For the transport of more than5 persons, including the driver, of a cylinder capacity exceeding 2000 cc, used	*
8703	90	52	90	- - - - - Other	60
8703	90	53		- - - - Of a cylinder capacity of 2,500 cc and above but less than 3,000 cc:
8703	90	53	10	- - - - - For the transport of 5 persons or less, including the driver, used	*
8703	90	53	30	- - - - - For the transport of more than 5 persons, including the driver, used	*
8703	90	53	90	- - - - - Other	60
8703	90	54		- - - - Of a cylinder capacity of 3,000 cc and above:
8703	90	54	10	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity of 3,000 cc, used	*
8703	90	54	20	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc, used	*
8703	90	54	30	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 4,000 cc but not exceeding 5,000 cc, used	*
8703	90	54	40	- - - - - For the transport of 5 persons or less, including the driver, of a cylinder capacity exceeding 5,000 cc, used	*
8703	90	54	50	- - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity of 3,000 cc, used	*
8703	90	54	60	- - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 3,000 cc, but not exceeding 4,000 cc, used	*
8703	90	54	70	- - - - - For the transport of more than 5 persons, including the driver, of a cylinder capacity exceeding 4,000 cc, used	*
8703	90	54	90	- - - - - Other	60
				- - Other, for the transport of 9 persons:
				- - Motor cars (including station wagons, sports cars and racing cars):
8703	90	61		- - - - Electric-powered:
8703	90	61	10	- - - Used	150
8703	90	61	90	- - - Other	60
				- - - - Other:
				- - - - - CBU/Other:
8703	90	66		- - - - - - Of a cylinder capacity of less than 1,800 cc:
8703	90	66	10	- - - - - - Used	*
8703	90	66	90	- - - - - - Other	60
8703	90	67		- - - - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	90	67	10	- - - - - - - Used	*
8703	90	67	90	- - - - - - - Other	60
8703	90	68		- - - - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	90	68	10	- - - - - - - Used, of a cylinder capacity of 2,000 cc	*
8703	90	68	20	- - - - - - - Used, of a cylinder capacity exceeding 2,000 cc	*
8703	90	68	90	- - - - - - - Other	60
8703	90	71		- - - - - - Of a cylinder capacity of 2,500 cc and above but less than 3,000 cc:
S703	90	71	10	- - - - - - - Used	*
8703	90	71	90	- - - - - - - Other	60
8703	90	72		- - - - - - Of a cylinder capacity of 3,000 cc and above:
8703	90	72	10	- - - - - - - Used, of a cylinder capacity of 3,000 cc	*
8703	90	72	20	- - - - - - - Used, of a cylinder capacity of 3,000 cc and above, but not exceeding 4,000 cc	*
8703	90	72	30	- - - - - - - Of a cylinder capacity exceeding 4,000 cc	*
8703	90	72	90	- - - - - Other	60
				- - - Other four wheel drive vehicles. CBU/Other:
8703	90	77		- - - - Of a cylinder capacity of less than 1,000 cc:
8703	90	77	10	- - - - - Used	*
8703	90	77	90	- - - - - Other	60
8703	90	78		- - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	90	78	10	- - - - - Used	*
8703	90	78	90	- - - - - Other	60
8703	90	81		- - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	90	81	10	- - - - - Used, of a cylinder capacity of 2,000 cc	*
8703	90	81	20	- - - - - Used, of a cylinder capacity exceeding 2,000 cc	*
8703	90	81	90	- - - - - Other	60
8703	90	82		- - - - Of a cylinder capacity of 2,500 cc and above but less than 3,000 cc:
8703	90	82	10	- - - - - Used	*
8703	90	82	90	- - - - - Other	60
8703	90	83		- - - - Of a cylinder capacity of 3,000 cc and above:
8703	90	83	10	- - - - - Used, of a cylinder capacity of 3,000 cc.	*
8703	90	83	20	- - - - - Used, of a cylinder capacity exceeding 3,000 cc, but not exceeding 4,000 cc
8703	90	83	30	- - - - - Used of a cylinder capacity exceeding 4,000 cc	*
8703	90	83	90	- - - - - Other	60
				- - - Other:
8703	90	88		- - - - Of a cylinder capacity of less than 1,800 cc:
8703	90	88	10	- - - - - Used	*
8703	90	88	90	- - - - - Other	60
8703	90	91		- - - - Of a cylinder capacity of 1,800 cc and above but less than 2,000 cc:
8703	90	91	10	- - - - - Used	*
8703	90	91	90	- - - - - Other	60
8703	90	92		- - - - Of a cylinder capacity of 2,000 cc and above but less than 2,500 cc:
8703	90	92	10	- - - - - Used, of a cylinder capacity of 2,000 cc	*
8703	90	92	20	- - - - - Used of a cylinder capacity exceeding 2,000 cc	*
8703	90	92	90	- - - - - Other	60
8703	90	93		- - - - Of a cylinder capacity of 2,000 cc and above hut less than 3,000 cc:
8703	90	93	10	- - - - - Used	*
8703	90	93	90	- - - - - Other	60
8703	90	94		- - - - Of a cylinder capacity of 3,000 cc and above:
8703	90	94	10	- - - - - Used, of a cylinder capacity of 3,000 cc,	*
8703	90	94	20	- - - - - Used, of a cylinder capacity exceeding 3,000 cc, but not exceeding 4,000 cc	*
8703	90	94	30	- - - - - Used, of a cylinder capacity exceeding 4,000 cc	*
8703	90	94	90	- - - - - Other	60

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Decision No. 85/2007/QD-BTC dated October 22, 2007 of the Ministry of Finance amending the preferential import tax rates for motor vehicles for the transport of persons in the preferential import tariff

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Decree No. 153/2024/ND-CP dated November 21, 2024 of the Government on environmental protection fee for emissions

Decision No. 162/2007/QD-TTg dated October 19, 2007 of the Prime Minister promulgating the Regulation on operation of Cau Treo international border-gate economic zone, Ha Tinh province