Decision No. 98/2005/QD-BTC dated December 22, 2005 of the Ministry of Finance amending the preferential import tax rates of motor vehicles for the transport of persons under headings No. 8702 and No. 8703 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:	98/2005/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:	22/12/2005	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. 98/2005/QD-BTC	Hanoi, December 22, 2005

DECISION

AMENDING THE PREFERENTIAL IMPORT TAX RATES OF MOTOR VEHICLES FOR THE TRANSPORT OF PERSONS UNDER HEADINGS No. 8702 AND No. 8703 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

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

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 for each commodity group, the Preferential Import Tariff according to the list of commodity groups and the preferential tax rate bracket for each commodity group;

Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;

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 Finance Ministry;

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

At the proposal of the director of the Department for Tax Policies,

DECIDES:

Article 1.- To amend the preferential import tax rates of motor vehicles for the transport of persons under Headings No. 8702 and No. 8703 of the Preferential Import Tariff promulgated together with the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003, and the Regulation in the Finance Minister’s Decision No. 97/2005/QD-BTC of December 15, 2005, into new ones specified in the amended List of preferential import tax rates of motor vehicles for the transport of persons, promulgated together with this Decision.

Article 2.- To apply the import tax rate of 150% (one hundred and fifty per cent) to used motor vehicles for the transport of persons mentioned in Article 1 of this Decision and used motor vehicles for cargo transport and of a gross vehicle weight not exceeding 5 tons specified in the Finance Minister’s Decision No. 88/2005/QD-BTC of December 1, 2005.

Article 3.- This Decision takes effect and applies to all import declarations registered with customs offices 15 days after its publication in “CONG BAO.”

FOR THE FINANCE MINISTER
VICE MINISTER

Truong Chi Trung

LIST

OF AMENDED PREFERENTIAL IMPORT TAX RATES OF MOTOR VEHICLES FOR THE TRANSPORT OF PERSONS
(Promulgated together with the Finance Minister’s Decision No. 98/2005/QD-BTC of December 22, 2005)

Code			Description of commodities	Tax rate (%)
8702			Motor vehicles for transport of 10 persons or more, including driver
8702	10		- With compression-ignition internal combustion piston engine (diesel or semi-diesel):
			- - Motor vehicles for transport of less than 16 persons:
			- - - Passenger motor vehicles:
			- - - - In complete units/Other types:
8702	10	06	- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons	90
8702	10	07	- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons	90
8702	10	08	- - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons	90
8702	10	09	- - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons	90
8702	10	10	- - - - - Of a g.v.w exceeding 24 tons	90
			- - - Other:
			- - - - In complete units/Other:
8702	10	15	- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons	90
8702	10	16	- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons	90
8702	10	17	- - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons	90
8702	10	18	- - - - - Of a g.v.w exceeding 24 tons	90
			- - Motor vehicles for transport of between 16 and under 30 persons:
			- - - Passenger motor vehicles
			- - - - In complete units/Other:
8702	10	26	- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons	90
8702	10	27	- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons	90
8702	10	28	- - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons	90
8702	10	31	- - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons	90
8702	10	32	- - - - - Of a g.v.w exceeding 24 tons	90
			- - - Other:
			- - - - In complete units/Other:
8702	10	37	- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons	90
8702	10	38	- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons	90
8702	10	39	- - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons	90
8702	10	40	- - - - - Of a g.v.w exceeding 24 tons	90
			- - Motor vehicles for transport of 30 persons or more:
			- - - Bus of other types
			- - - - In complete units/Other:
8702	10	56	- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons	90
8702	10	57	- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons	90
8702	10	58	- - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons	90
8702	10	59	- - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons	90
8702	10	60	- - - - - Of a g.v.w exceeding 24 tons	90
			- - - Other:
			- - - - In complete units/Other:
8702	10	65	- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons	90
8702	10	66	- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons	90
8702	10	67	- - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons	90
8702	10	68	- - - - - Of a g.v.w exceeding 24 tons	90
8702	90		- Other:
			- - Motor vehicles for transport of less than 16 persons:
			- - - Passenger motor vehicles:
8702	90	12	- - - - In complete units/Other	90
			- - - Other:
8702	90	22	- - - - In complete units/Other	90
			- - Motor vehicles for transport of between 16 and under 30 persons:
			- - - Passenger motor vehicles:
8702	90	32	- - - - In complete units/Other	90
			- - - Other
8702	90	42	- - - - In complete units/Other	90
			- - Motor vehicles for transport of 30 persons or more:
			- - - Bus of other types
8702	90	62	- - - - In complete units/Other	90
			- - - Other
8702	90	92	- - - - In complete units/Other	90
8703			Motor cars and other motor vehicles designed mainly for the transport of persons (other than those under Heading No. 8702), including vehicles for transport of persons with separate luggage compartments and racing cars
8703	10		- Vehicles specially designed for traveling on snow; golf cars and similar vehicles:
			- - Vehicles for transport of no more than 8 persons, including driver:
8703	10	11	- - - Golf cars and golf buggies	90
8703	10	12	- - - Small racing cars	90
8703	10	19	- - - Other	90
			- - Vehicles for transport of 9 persons, including driver
8703	10	91	- - - Golf cars and golf buggies	90
8703	10	99	- - - Other	90
			- Other vehicles, with spark-ignition internal combustion piston engine:
8703	21		- - Of a cylinder capacity not exceeding 1,000 cc:
			- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), of a type for transport of no more than 8 persons, including driver:
8703	21	32	- - - - In complete units/Other	90
			- - - Other vehicles, for transport of no more than 8 persons:
8703	21	42	- - - - Four-wheel drive vehicles, in complete units/Other	90
8703	21	44	- - - - Other	90
			- - - Other, for transport of 9 persons, including driver
8703	21	52	- - - - Four-wheel drive vehicles, in complete units/Other	90
8703	21	54	- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other	90
8703	21	56	- - - - Other	90
8703	22		- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
8703	22	20	- - - Motor-homes	90
			- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), of a type for transport of no more than 8 persons, including driver:
8703	22	52	- - - - In complete units/Other	90
			- - - Other, for transport of no more than 8 persons:
8703	22	62	- - - - Four-wheel drive vehicles, in complete units/Other	90
8703	22	64	- - - - Other	90
			- - - Other, for transport of 9 persons, including driver:
8703	22	72	- - - - Four-wheel drive vehicles, in complete units/Other	90
8703	22	74	- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other:	90
8703	22	76	- - - - Other	90
8703	23		- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
8703	23	12	- - - Motor-homes	90
			- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:
			- - - - In complete units/Other
8703	23	21	- - - - - Of a cylinder capacity of under 1,800 cc	90
8703	23	22	- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	23	23	- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	23	24	- - - - - Of a cylinder capacity of 2,500 cc or more	90
			- - - Other, for transport of no more than 8 persons:
			- - - - Four-wheel drive vehicles, in complete units/Other
8703	23	31	- - - - - Of a cylinder capacity of under 1,800 cc	90
8703	23	32	- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	23	33	- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	23	34	- - - - - Of a cylinder capacity of 2,500 cc or more	90
			- - - - Other:
8703	23	41	- - - - - Of a cylinder capacity of under 1,800 cc	90
8703	23	42	- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	23	43	- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	23	44	- - - - - Of a cylinder capacity of 2,500 cc or more	90
			- - - Other, for transport of 9 persons, including driver:
			- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars):
			- - - - - In complete units/Other
8703	23	51	- - - - - - Of a cylinder capacity of under 1,800 cc	90
8703	23	52	- - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	23	53	- - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	23	54	- - - - - - Of a cylinder capacity of 2,500 cc or more	90
			- - - - Four-wheel drive vehicles, in complete units/Other:
8703	23	61	- - - - - Of a cylinder capacity of under 1,800 cc	90
8703	23	62	- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	23	63	- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	23	64	- - - - - Of a cylinder capacity of 2,500 cc or more	90
			- - - - Other:
8703	23	71	- - - - - Of a cylinder capacity of under 1,800 cc	90
8703	23	72	- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	23	73	- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	23	74	- - - - - Of a cylinder capacity of 2,500 cc or more	90
8703	24		- - Of a cylinder capacity of over 3,000 cc
			- - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc:
8703	24	12	- - - - Motor-homes	90
			- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver
8703	24	22	- - - - - In complete units/Other	90
			- - - - Other, for transport of no more than 8 persons:
8703	24	32	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	24	34	- - - - - Other	90
			- - - - Other, for transport of 9 persons including driver:
8703	24	42	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	24	44	- - - - - Motor cars (including those for transport of persons with separate
			luggage compartments, sport cars and racing cars), in complete units/Other	90
8703	24	46	- - - - - Other	90
			- - - Of a cylinder capacity of over 4,000 cc:
8703	24	52	- - - - Motor-homes	90
			- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver
8703	24	62	- - - - - In complete units/Other	90
			- - - - Other, for transport of no more than 8 persons:
8703	24	72	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	24	74	- - - - - Other	90
			- - - - Other, for transport of 9 persons, including driver:
8703	24	82	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	24	84	- - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other	90
8703	24	86	- - - - - Other	90
			- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703	31		- - Of a cylinder capacity not exceeding 1,500 cc:
8703	31	20	- - - Motor-homes	90
			- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:
			- - - - In complete units/Other
8703	31	52	- - - - - Brand-new	90
			- - - Other, for transport of no more than 8 persons:
8703	31	62	- - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	31	64	- - - - Other	90
			- - - Other, for transport of 9 persons, including driver:
8703	31	72	- - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	31	74	- - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other	90
8703	31	77	- - - - Other	90
8703	32		- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
8703	32	12	- - - Motor-homes	90
			- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:
			- - - - In complete units/Other:
8703	32	23	- - - - - Brand-new	90
			- - - Other, for transport of no more than 8 persons:
			- - - - Four-wheel drive vehicles, in complete units/Other:
8703	32	34	- - - - - Of a cylinder capacity of under 1,800 cc	90
8703	32	35	- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	32	36	- - - - - Of a cylinder capacity of 2,000 cc or more	90
			- - - - Other:
8703	32	44	- - - - - Of a cylinder capacity of under 1,800 cc	90
8703	32	45	- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	32	46	- - - - - Of a cylinder capacity of 2,000 cc or more	90
			- - - Other, for transport of 9 persons, including driver:
			- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars):
			- - - - - In complete units/Other:
8703	32	53	- - - - - - Brand-new	90
			- - - - Other
			- - - - - Four-wheel drive vehicles, in complete units/Other:
8703	32	64	- - - - - - Of a cylinder capacity of under 1,800 cc	90
8703	32	65	- - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	32	66	- - - - - - Of a cylinder capacity of 2,000 cc or more	90
			- - - - - Other:
8703	32	74	- - - - - - Of a cylinder capacity of under 1,800 cc	90
8703	32	75	- - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	32	76	- - - - - - Of a cylinder capacity of 2,000 cc or more	90
8703	33		- - Of a cylinder capacity of over 2,500 cc:	90
			- - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:
8703	33	12	- - - - Motor-homes	90
			- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:
8703	33	22	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
			- - - - Other, for transport of no more than 8 persons:
8703	33	25	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	33	27	- - - - - Other	90
			- - - - Other, for transport of 9 persons, including driver:
8703	33	29	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	33	31	- - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other:	90
8703	33	34	- - - - - Other	90
			- - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc:
8703	33	42	- - - - Motor-homes	90
			- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:
8703	33	52	- - - - - In complete units/Other, brand-new	90
			- - - - Other, for transport of no more than 8 persons:
8703	33	55	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	33	57	- - - - - Other	90
			- - - - Other, for transport of 9 persons, including driver:
8703	33	59	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	33	62	- - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other:	90
8703	33	65	- - - - - Other	90
			- - - Of a cylinder capacity exceeding 4,000 cc:
8703	33	72	- - - - Motor-homes	90
			- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:
8703	33	82	- - - - - In complete units/Other, brand-new	90
			- - - - Other, for transport of no more than 8 persons:
8703	33	85	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	33	87	- - - - - Other	90
			- - - - Other, for transport of 9 persons, including driver:
8703	33	89	- - - - - Four-wheel drive vehicles, in complete units/Other:	90
8703	33	92	- - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other:	90
8703	90		- Other:
8703	90	12	- - Motor-homes	90
			- - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:
8703	90	21	- - - Electricity-powered	90
			- - - Other:
			- - - - In complete units/Other:
8703	90	26	- - - - - Of a cylinder capacity of under 1,800 cc	90
8703	90	27	- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	90	28	- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	90	31	- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc	90
8703	90	32	- - - - - Of a cylinder capacity of 3,000 cc or more	90
			- - Other, for transport of no more than 8 persons:
			- - - Four-wheel drive vehicles, in complete units/Other:
8703	90	37	- - - - Of a cylinder capacity of under 1,800 cc	90
8703	90	38	- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	90	41	- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	90	42	- - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc	90
8703	90	43	- - - - Of a cylinder capacity of 3,000 cc or more	90
			- - - Other
8703	90	48	- - - - Of a cylinder capacity of under 1,800 cc	90
8703	90	51	- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	90	52	- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	90	53	- - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc	90
8703	90	54	- - - - Of a cylinder capacity of 3,000 cc or more	90
			- - Other, for transport of 9 persons:
			- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars):
8703	90	61	- - - - Electricity-powered	90
			- - - - Other:
			- - - - - In complete units/Other:
8703	90	66	- - - - - - Of a cylinder capacity of under 1,800 cc	90
8703	90	67	- - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	90	68	- - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	90	71	- - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc	90
8703	90	72	- - - - - - Of a cylinder capacity of 3,000 cc or more	90
			- - - Four-wheel drive vehicles, in complete units/Other:
8703	90	77	- - - - Of a cylinder capacity of under 1,800 cc	90
8703	90	78	- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	90	81	- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	90	82	- - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc	90
8703	90	83	- - - - Of a cylinder capacity of 3,000 cc or more	90
			- - - Other
8703	90	88	- - - - Of a cylinder capacity of under 1,800 cc	90
8703	90	91	- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc	90
8703	90	92	- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc	90
8703	90	93	- - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc	90
8703	90	94	- - - - Of a cylinder capacity of 3,000 cc or more	90

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Decision No. 98/2005/QD-BTC dated December 22, 2005 of the Ministry of Finance amending the preferential import tax rates of motor vehicles for the transport of persons under headings No. 8702 and No. 8703 in the preferential import tariff

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