Hệ thống pháp luật

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 14/2008/QD-BTC

Hanoi, March 11, 2008

 

DECISION

PROMULGATING SPECIFIC IMPORT TAX RATES FOR USED CARS

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Governments Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;
Pursuant to the Governments Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;
Pursuant to the Prime Ministers Decision No. 69/2006/QD-TTg of March 28, 2006, defining tax rates and the competence to amend tax rates for used cars;
At the proposal of the General Director of Customs,

DECIDES:

Article 1.- To promulgate import tax rates for used cars for the transport of not more than 15 persons (including the driver), as follows:

Description

Under preferential import tariffs headings

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Tax rate (USD)

1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of:

 

 

 

- Under 1,000 cc

8703

Car

3,000.00

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8703

Car

7,000.00

- Between 1,500 cc and 2,000 cc

8703

Car

9,000.00

- Between above 2,000 cc and under 2,500 cc

8703

...

...

...

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13,500.00

- Between 2,500 cc and 3,000 cc

8703

Car

15,000.00

- Between above 3,000 cc and 4,000 cc

8703

Car

18,000.00

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8703

Car

26,400.00

- Above 5,000 cc

8703

Car

30,000.00

2. Cars for transport of between 6 and 9 persons, including the driver, of a cylinder capacity of:

 

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...

...

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- 2,000 cc or less

8703

Car

8,100.00

- Between above 2,000 cc and 3,000 cc

8703

Car

12,600.00

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8703

Car

16,000.00

- Above 4,000 cc

8703

Car

24,000.00

3. Cars for transport of between 10 and 15 persons, including the driver, of a cylinder capacity of:

 

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...

...

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- 2,000 cc or less

8702

Car

7,200.00

- Between above 2,000 cc and 3,000 cc

8702

Car

10,800.00

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8702

Car

15,000.00

Article 2.- This Decision replaces the Finance Ministers Decision No. 92/2007/QD-BTC of November 1, 2007, takes effect and applies to declarations of imported goods registered with customs offices 15 days after its publication in CONG BAO.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 

HIỆU LỰC VĂN BẢN

Decision No. 14/2008/QD-BTC of March 11, 2008, promulgating specific import tax rates for used cars.

  • Số hiệu: 14/2008/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 11/03/2008
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Trương Chí Trung
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 02/04/2008
  • Tình trạng hiệu lực: Ngưng hiệu lực
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