- Effective:
Expired
- Effective Date:
01/05/2006
- Expiry Date:
15/08/2011
DECISION
Promulgating the absolute rates of import tax on used motor cars
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 15, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
Pursuant to the Government's Decree No. 12/2006/ND-CP of January 26, 2006, detailing the implementation of the Commercial Law;
At the proposal of the Minister of Finance,
DECIDES:
Article 1.- To promulgate the absolute rates of import tax on used motor cars for transport of not more than 15 persons, specifically as follows:
Description | Under Preferential Import Tariffs' headings | Unit of calculation | Tax rate (USD) |
1. Motor cars for transport of not more than 5 persons, including driver, of a cylinder capacity of: | | | |
- Less than 1,000 cc | 8703 | Car | 3,000.00 |
- Between 1,000 cc and less than 1,500 cc | 8703 | Car | 7,000.00 |
- Between 1,500 cc and 2,000 cc | 8703 | Car | 10,000.00 |
- Between above 2,000 cc and 3,000 cc | 8703 | Car | 15,000.00 |
- Between above 3,000 cc and 4,000 cc | 8703 | Car | 18,000.00 |
- Between above 4,000 cc and 5,000 cc | 8703 | Car | 22,000.00 |
- Above 5,000 cc | 8703 | Car | 25,000.00 |
2. Motor cars for transport of between 6 and 9 persons, including driver, of a cylinder capacity of: | | | |
- 2,000 cc or less | 8703 | Car | 9,000.00 |
- Between above 2,000 cc and 3,000 cc | 8703 | Car | 14,000.00 |
- Between above 3,000 cc and 4,000 cc | 8703 | Car | 16,000.00 |
- Above 4,000 cc | 8703 | Car | 20,000.00 |
3. Motor cars for transport of between 10 and 15 persons, including driver, of a cylinder capacity of: | | | |
- 2,000 cc or less | 8702 | Car | 8,000.00 |
- Between above 2,000 cc and 3,000 cc | 8702 | Car | 12,000.00 |
- Above 3,000 cc | 8702 | Car | 15,000.00 |
Article 2.- To assign the Ministry of Finance to base itself on the practical situation in each specific period to increase or reduce by 20% the absolute tax rates issued together with this Decision in order to control and regulate the domestic consumption market, prevent trade fraud and ensure state budget revenues; in case of fluctuations of over 20%, to report thereon to the Prime Minister for consideration and adjustment.
Article 3.- This Decision takes effect and applies to all declarations of imported goods registered with customs offices as from May 1, 2006. To annul the regulations on pro rata import tax rates which are contrary to those of this Decision.
Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, and presidents of provincial/municipal People's Committees shall have to implement this Decision.
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Thủ tướng |
(Signed) |
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Phan Van Khai |