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. 23/2008/QD-BTC

Hanoi, May 08, 2008

 

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

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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

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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

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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

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- From 2,000 cc and below

8703

Per one car

10,800.00

- From above 2,000 cc up to 3,000 cc

8703

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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

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- From 2,000 cc and below

8702

Per one car

9,500.00

- From above 2,000 cc up to 3,000 cc

8702

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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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HIỆU LỰC VĂN BẢN

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: 30/05/2008
  • Tình trạng hiệu lực: Chưa xác định
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