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| THE MINISTRY OF FINANCE |
|
| No. 23/2008/QD-BTC | |
DECISION
STIPULATING THE ABSOLUTE DUTY RATE APPLICABLE TO IMPORTED SECOND-HAND CARS
THE MINISTER OF FINANCE
Pursuant to the Law on Export and Import Duties dated 14 June 2005;
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 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 12-2006-ND-CP of the Government dated 26 January 2006 on implementation of the Commercial Law;
Pursuant to Decision 69-2006-QD-TTg of the Prime Minister of the Government dated 28 March 2006 conferring authority to amend absolute duty rates;
Having considered the proposal of the Director General of the General Department of Customs;
DECIDES:
Article 1
To stipulate the absolute duty rate applicable to all imported goods' customs declarations registered with the customs office as from 13 May 2008 for imported second-hand cars of 15 seats or less (including the driver's seat), as follows:
Description
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Unit
Duty Rate
(USD)
1. Cars of 5 or less seats including the driver's seat, with cylinder capacity of:
- Below 1,000 cc
8703
...
...
...
3,500.00
- From 1,000 cc to below 1,500 cc
8703
Per one car
8,000.00
- From 1,500 cc up to 2,000 cc
8703
Per one car
12,000.00
...
...
...
8703
Per one car
17,000.00
- From 2,500 cc up to 3,000 cc
8703
Per one car
18,000.00
- From above 3,000 cc up to 4,000 cc
8703
...
...
...
20,000.00
- From above 4,000 cc up to 5,000 cc
8703
Per one car
26,400.00
- Above 5,000 cc
8703
Per one car
30,000.00
...
...
...
- From 2,000 cc and below
8703
Per one car
10,800.00
- From above 2,000 cc up to 3,000 cc
8703
...
...
...
16,000.00
- From above 3,000 cc up to 4,000 cc
8703
Per one car
19,000.00
- Above 4,000 cc
8703
Per one car
24,000.00
...
...
...
- From 2,000 cc and below
8702
Per one car
9,500.00
- From above 2,000 cc up to 3,000 cc
8702
...
...
...
13,000.00
- Above 3,000 cc
8702
Per one car
17,000.00
Article 2
This Decision shall replace Decision 14-2008-QD-BTC of the Minister of Finance dated 11 March 2008 and shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.
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- 1Decree of Government No. 12/2006/ND-CP, making detailed provisions for implementation of the Commercial Law with respect to international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties.
- 2Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 4Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
Decision No. 23/2008/QD-BTC of May 08, 2008 stipulating the absolute duty rate applicable to imported second-hand cars
- Số hiệu: 23/2008/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 08/05/2008
- Nơi ban hành: Bộ Tài chính
- Người ký: Đỗ Hoàng Anh Tuấn
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra