- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Decree 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.
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 05/2007/QD-BTC | Hanoi, January 15, 2007 |
DECISION
AMENDING 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 Article 2 of Decision No. 69/2006/QD-TTg of March 28, 2006, defining the competence to amend specific tax rates;
At the proposal of the General Director of Customs;
Article 1.- To amend the specific import tax rates for used cars for transport of not more than 15 persons, including the driver, specified in Decision No. 69/2006/QD-TTg of March 28, 2006, into the following new ones:
Description
Under Preferential Import Tariffs' headings
...
...
...
Tax rate (USD)
1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of:
- Between 1,000 cc and under 1,500 cc
8703
Car
6,300.00
...
...
...
8703
Car
8,500.00
- Between above 2,000 cc and under 2,500 cc
8703
Car
12,000.00
- Between 2,500 cc and 3,000 cc
8703
...
...
...
15,000.00
- Above 5,000 cc
8703
Car
26,250.00
2. Cars for transport of between 6 and 9 persons, including the driver, of a cylinder capacity of:
...
...
...
8703
Car
7,650.00
- Between above 2,000 cc and 3,000 cc
8703
Car
11,200.00
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
6,800.00
- Between above 2,000 cc and 3,000 cc
8702
Car
9,600.00
...
...
...
VICE THE MINISTER
DEPUTY MINISTER
Truong Chi Trung
- 1Decision No. 23/2008/QD-BTC of May 08, 2008 stipulating the absolute duty rate applicable to imported second-hand cars
- 2Decree 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.
- 3Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 4Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
Decision No. 05/2007/QD-BTC of January 15, 2007 amending specific import tax rates for used cars
- Số hiệu: 05/2007/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 15/01/2007
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 14/02/2007
- Ngày hết hiệu lực: 03/12/2007
- Tình trạng hiệu lực: Hết hiệu lực