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DECISION No

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DECISION No

    DECISION No. 14/2008/QD-BTC OF MARCH 11, 2008,

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

    Pursuant to the Government’s 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 Minister’s 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:

    Under

    preferential Unit of Tax rate Description import tariffs’ calculation (USD)

    headings

    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 - Between 1,000 cc and under 8703 Car 7,000.00 1,500 cc

    - Between 1,500 cc and 2,000 cc 8703 Car 9,000.00

    1 ? Vietnam Law & Legal Forum

    - Between above 2,000 cc and 8703 Car 13,500.00 under 2,500 cc

    - Between 2,500 cc and 3,000 cc 8703 Car 15,000.00 - Between above 3,000 cc and 8703 Car 18,000.00 4,000 cc

    - Between above 4,000 cc and 8703 Car 26,400.00 5,000 cc

    - 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:

    - 2,000 cc or less 8703 Car 8,100.00 - Between above 2,000 cc and 8703 Car 12,600.00 3,000 cc

    - Between above 3,000 cc and 8703 Car 16,000.00 4,000 cc

    - 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:

    - 2,000 cc or less 8702 Car 7,200.00 - Between above 2,000 cc and 8702 Car 10,800.00 3,000 cc

    - Above 3,000 cc 8702 Car 15,000.00

     Article 2.- This Decision replaces the Finance Minister’s 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

    1in “CONG BAO.”

    For the Minister of Finance

    Vice Minister

    TRUONG CHI TRUNG

1 CONG BAO Nos 179-180 (18-3-2008)

    2 ? Vietnam Law & Legal Forum

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