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OFFICIAL GAZETTE

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OFFICIAL GAZETTE

    THE MINISTRY OF FINANCE DECISION No. 23/2008/QD-BTC OF MAY 8, 2008, PROMULGATING

    SPECIFIC IMPORT TAX RATES ON 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 adjust tax rates for used cars;

    At the proposal of the General Director of Customs,

    DECIDES:

    Article 1.- To promulgate import tax rates, which apply to all declarations of

    imported goods registered with customs offices from May 13, 2008, for used cars for

    the transport of not more than 15 persons (including the driver), as follows:

    Under

    Preferential Unit of Tax rate Description calculation (USD) Import Tariffs’

    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 3,500.00 - Between 1,000 cc and under 1,500 8703 Car 8,000.00 cc

    - Between 1,500 cc and 2,000 cc 8703 Car 12,000.00 - Between above 2,000 cc and under 8703 Car 17,000.00 2,500 cc

    - Between 2,500 cc and 3,000 cc 8703 Car 18,000.00 - Between above 3,000 cc and 4,000 8703 Car 20,000.00

    1 ? Vietnam Law & Legal Forum

cc

    - Between above 4,000 cc and 5,000 8703 Car 26,400.00 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 10,800.00 - Between above 2,000 cc and 3,000 8703 Car 16,000.00 cc

    - Between above 3,000 cc and 4,000 8703 Car 19,000.00 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 9,500.00 - Between above 2,000 cc and 3,000 8702 Car 13,000.00 cc

    - Above 3,000 cc 8702 Car 17,000.00

    Article 2.- This Decision replaces the Finance Minister’s Decision No.

    14/2008/QD-BTC of March 11, 2008, and takes effect 15 days after its publication

    1in “CONG BAO.”

    For the Finance Minister

    Vice Minister

    DO HOANG ANH TUAN

1 CONG BAO Nos 269-270 (15-5-2008)

    2 ? Vietnam Law & Legal Forum

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