DECISION

AMENDING AND SUPPLEMENTING CLAUSE 1 ARTICLE 1 OF THE DECISION NO. 36/2011/QD-TTG , OF JUNE 29, 2011 ON ISSUING IMPORT TAX RATE FOR USED CARS FROM 15 SEATS OR LESS

Pursuant to the Law on Government Organization dated December 25, 2001;

Pursuant to the Law on Export and Import Tax dated June 14, 2005;

Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010 detailing a number of articles of the Law on Import Duty and Export Duty;

At the proposal of the Minister of Finance;

The Prime Minister promulgates the Decision amending and supplementing clause 1 article 1 of the Decision No. 36/2011/QD-TTg , of June 29, 2011 on issuing import tax rate for used cars from 15 seats or less,

Article 1. To amend and supplement Clause 1 Article 1 of the Decision No. 36/2011/QD-TTg , of June 29, 2011 on issuing import tax rate for used cars from 15 seats or less as follows:

“1. For cars from 09 seats or less (including driver) with the cylinder capacity of under 1,500cc:

Article 2. Implementation provisions

1. This Decision takes effect on June 20, 2013.

2. Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, the provincial/municipal People’s Committees, relevant agencies and units shall have to implement this Decision.