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Type of Document

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Effective: Expired
Effective Date: 01/01/2003

THE MINISTRY OF FINANCE

Number: 146/2002/QD-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Ha Noi , December 04, 2002

DECISION No
DECISION No. 146/2002/QD-BTC OF DECEMBER 4, 2002 AMENDING THE NAMES AND IMPORT TAX RATES OF AUTOMOBILES, PARTS AND ACCESSORIES THEREOF IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government�s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies;
Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket prescribed in the Import Tariffs according to the List of Taxable Commodity Groups, issued together with Resolution No. 63/ND-UBTVQH10 of October 10, 1998 of the Xth National Assembly�s Standing Committee;
Pursuant to Article 1 of the Government�s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998;
On the basis of the direction of the Prime Minister in the Government Office�s Official Dispatch No. 5519/VPCP-KTTH of October 3, 2002 on automobile taxation;
Consulting the ministries and branches and at the proposal of the General Director of Tax;

DECIDES:

Article 1.- To amend the names, codes and preferential import tax rates of a number of commodity items being automobiles and parts thereof prescribed in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Finance Minister, which has been amended and supplemented in the Lists amending the names and import tax rates of a number of commodity groups, issued together with the Finance Minister�s Decision No. 29/1999/QD-BTC of March 15, 1999, Decision No. 139/1999/QD-BTC of November 11, 1999, Decision No. 41/2000/QD-BTC of March 17, 2000 and Decision No. 210/2000/QD-BTC of December 25, 2000 into new names, codes and preferential tax rates included in the List amending the names, codes and import tax rates of a number of commodity items being automobiles and parts thereof, issued together with this Decision.

Article 2.- To prescribe the preferential import tax rates for used automobiles which are of a kind designed for transporting cargo and have the maximum gross vehicle weight of 20 tons (Heading No. 8704), and automobiles designed for transporting persons, including used automobiles designed for transporting persons and having a separate luggage compartment (Headings No. 8702 and 8703), which are 50% (fifty per cent) higher than the preferential import tax rates for brand-new automobiles of the same types as prescribed in the current Preferential Import Tariff.

Below is the formula for calculating the preferential import tax rates for used automobiles:

The The preferential
The preferential preferential import import tax rates for
import tax rates for = tax rates for brand-new + brand-new automobiles
used automobiles automobiles of of the same
the same types types x 50%

Article 3.- To change the preferential import tax rates prescribed for 5 (five) forms of automobile assembly prescribed in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Finance Minister, which has been amended and supplemented in the Lists amending the names and import tax rates of a number of commodity groups, issued together the Finance Minister�s Decision No. 29/1999/QD-BTC of March 15, 1999, Decision No. 139/1999/QD-BTC of November 11, 1999, Decision No. 41/2000/QD-BTC of March 17, 2000 and Decision No. 210/2000/QD-BTC of December 25, 2000 into new preferential import tax rates for various forms of automobile assembly according to each period as follows:

1. From January 1, 2003 to December 31, 2003

Ordinal number	Form of assembly	Preferential import tax rates (%)
		Automobiles of Headings No. 8702 and 8703	Automobiles of Heading No. 8704
1	CKD1	60% of import tax rate for brand-new automobiles in complete units	40% of import tax rate for brand-new automobiles in complete units
2	CKD2	40% of import tax rate for brand-new automobiles in complete units	20% of import tax rate for brand-new automobiles in complete units
3	IKD	10% of import tax rate for brand-new automobiles in complete units	5% of import tax rate for brand-new automobiles in complete units

1. From January 1, 2004 to December 31, 2004

Ordinal number	Automobiles of Heading No. 8704		Automobiles of Headings No. 8702 and 8703
	Form of assembly	Preferential import tax rates (%)	Form of assembly	Preferential import tax rates (%)
	CKD1	50% of import tax rate for brand- new automobiles in complete units	CKD	70% of import tax rate for brand- new automobiles in complete units
	CKD2	30% of import tax rate for brand- new automobiles in complete units
	IKD	10% of import tax rate for brand- new automobiles in complete units

Below is the formula for calculating the preferential import tax rate for various forms of automobile assembly:

The The The percentage
preferential import preferential import of the preferential
tax rate for a form = tax rate for brand-new x import tax rate for each
of automobile automobiles form of automobile
assembly in complete units assembly

The preferential import tax rates prescribed for 3 (three) forms of assembly of automobiles of Heading No. 8704 mentioned at Point 2 shall apply through the end of December 31, 2004. From January 1, 2005, automobiles of Heading No. 8704 shall be subject to the import tax on automobiles of Headings No. 8702 and 8703 mentioned at Point 2.

Article 4.- This Decision shall take implementation effect and apply to customs declaration forms already submitted to the customs offices as from January 1, 2003. To annul all previous provisions contrary to this Decision.

For the Minister of Finance
Vice Minister
TRUONG CHI TRUNG

LISTS OF AMENDED NAMES, CODES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with the Finance Minister�s Decision No. 146/2002/QD-BTC of December 4, 2002)

Codes			Description of commodity group, commodity item	Tax rate (%)
Heading	Sub-Heading
4011			New pneumatic tires, of rubber
4011	10	00	- Of a kind used for small cars (including station wagons and racing cars)	50
4011	20		- Of a kind used for buses or trucks:
4011	20	10	- - With a width of up to 450 mm	50
4011	20	90	- - Other	5
4011	30	00	- Of a kind used for aircraft	5
4011	40	00	- Of a kind used for motorcycles	50
4011	50	00	- Of a kind used for bicycles	50
			- Other:
4011	91		- - Having a "herring-bone" or similar tread:
4011	91	10	- - - With a width of up to 450 mm	30
4011	91	90	- - - Other	5
4011	99		- - Other:
4011	99	10	- - - With a width of up to 450 mm	30
4011	99	90	- - - Other	5
4012			Retreaded or used pneumatic tires; solid or cushion tires; replaceable treads and wheel linings of rubber
4012	10		- Retreaded tires:
4012	10	10	- - Of a kind used for small cars (including station wagons and racing cars)	50
			- - Of a kind used for buses or trucks:
4012	10	21	- - - With a width of up to 450 mm	50
4012	10	29	- - - Other	5
4012	10	30	- - Of a kind used for aircraft	5
4012	10	40	- - Of a kind used for motorcycles	50
4012	10	50	- - Of a kind used for bicycles	50
			- - Other:
4012	10	91	- - - With a width of up to 450 mm	30
4012	10	99	- - - Other	5
4012	20		- Used pneumatic tires:
4012	20	10	- - Of a kind used for small cars (including station wagons and racing cars)	50
			- - Of a kind used for buses or trucks:
4012	20	21	- - - With a width of up to 450 mm	50
4012	20	29	- - - Other	5
4012	20	30	- - Of a kind used for aircraft	5
4012	20	40	- - Of a kind used for motorcycles	50
4012	20	50	- - Of a kind used for bicycles	50
4012	20	90	- - Other	30
4012	90		- Other:
			- - Solid and cushion tires:
4012	90	11	- - - With a width of up to 450 mm	30
4012	90	19	- - - Other	5
			- - Replaceable treads:
4012	90	21	- - - With a width of up to 450 mm	30
4012	90	29	- - - Other	5
4012	90	30	- - - Wheel linings	30
4013			Inner tubes, of rubber
4013	10		- Of a kind used for small cars (including station wagons and racing cars), buses or trucks:
4013	10	10	- - Suitable to tires with a width of up to 450 mm	50
4013	10	90	- - Suitable to tires with a width exceeding 450 mm	5
4013	20	00	- Of a kind used for bicycles	50
4013	90		- Other:
4013	90	10	- - Of a kind used for aircraft	5
4013	90	20	- - Of a kind used for motorcycles	50
			- - Other:
4013	90	91	- - - Suitable to tires with a width of up to 450 mm	30
4013	90	99	- - - Suitable to tires with a width exceeding 450 mm	5
8702			Automobiles that can transport 10 persons or more, including driver
8702	10		- With compression ignition internal combustion piston engine (diesel or semi-diesel):
8702	10	10	- - Transporting not more than 50 persons, including driver	100
8702	10	90	- - Other	60
8702	90		- Other:
8702	90	10	- - Transporting not more than 50 persons, including driver	100
8702	90	90	- - Other	60
			Particularly:
			+ Passenger-transporting vehicles in airports	50
8703			Automobiles and other motor vehicles designed principally for the transport of persons (other than those of Heading No. 8702), including station wagons and racing cars
8703	10		- Vehicles specially designed for travelling on snow; golf cars and similar kinds of cars:
8703	10	10	- - Vehicles transporting no more than 8 persons, including driver	100
8703	10	20	- - Vehicles transporting 9 persons, including driver	100
			- Other vehicles with spark-ignition internal combustion piston engine:
8703	21		- - With a cylinder capacity not exceeding 1,000 cm3 :
8703	21	10	- - - Ambulances	50
8703	21	20	- - - Vehicles for transporting not more than 8 persons, including driver	100
8703	21	30	- - - Vehicles transporting 9 persons, including driver	100
8703	22		- - With a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,500 cm3:
8703	22	10	- - - Ambulances	50
8703	22	20	- - - Vehicles for transporting not more than 8 persons, including driver	100
8703	22	30	- - - Vehicles transporting 9 persons, including driver	100
8703	23		- - With a cylinder capacity exceeding 1,500 cm3 but not exceeding 3,000 cm3:
8703	23	10	- - - Ambulances	50
8703	23	20	- - - Vehicles for transporting not more than 8 persons, including driver	100
8703	23	30	- - - Vehicles transporting 9 persons, including driver	100
8703	24		- - With a cylinder capacity exceeding 3,000 cm3:
8703	24	10	- - - Ambulances	50
8703	24	20	- - - Vehicles for transporting not more than 8 persons, including driver	100
8703	24	30	- - - Vehicles transporting 9 persons, including driver	100
			- Other vehicles with compression-ignition internal combustion piston engine:
8703	31		- - With a cylinder capacity not exceeding 1,500 cm3 :
8703	31	10	- - - Ambulances	50
8703	31	20	- - - Vehicles for transporting not more than 8 persons, including driver	100
8703	31	30	- - - Vehicles transporting 9 persons, including driver	100
8703	32		- - With a cylinder capacity exceeding 1,500 cm3 but not exceeding 2,500 cm3:
8703	32	10	- - Ambulances	50
8703	32	20	- - - Vehicles for transporting not more than 8 persons, including driver	100
8703	32	30	- - - Vehicles transporting 9 persons, including driver	100
8703	33		- - With a cylinder capacity exceeding 2,500 cm3:
8703	33	10	- - - Ambulances	50
8703	33	20	- - - Vehicles for transporting not more than 8 persons, including driver	100
8703	33	30	- - - Vehicles transporting 9 persons, including driver	100
8703	90		- Other:
8703	90	10	- - - Ambulances	50
8703	90	20	- - Vehicles for transporting not more than 8 persons, including driver	100
8703	90	30	- - Vehicles transporting 9 persons, including driver	100
			Particularly:
			+ Prisoners-carrying vehicles	10
			+ Funeral vehicles	50
8704			Motor vehicles for cargo transport
8704	10	00	- Tippers, dump trucks designed for use in narrow roads and alleys	100
			- Other, with compression-ignition internal combustion piston engines (diesel or semi-diesel):
8704	21		- - G.v.w not exeeding 5 tons:
8704	21	10	- - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more	100
8704	21	90	- - - Other vehicles for cargo transport	100
8704	22		- - G.v.w exceeding 5 tons but not exceeding 20 tons:
8704	22	10	- - - Exceeding 5 tons but not exceeding 10 tons	60
8704	22	20	- - - Exceeding 10 tons but not exceeding 20 tons	30
8704	23		- - G.v.w exceeding 20 tons:
8704	23	10	- - - G.v.w exceeding 20 tons up to 50 tons	10
8704	23	90	- - - Other	0
			- Vehicles with spark-ignition internal combustion piston engines:
8704	31		- - G.v.w not exceeding 5 tons:
8704	31	10	- - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more	100
8704	31	90	- - - Other vehicles for cargo transport	100
8704	32		- - G.v.w exceeding 5 tons:
8704	32	10	- - - G.v.w exceeding 5 tons but not exceeding 10 tons	60
8704	32	20	- - - G.v.w exceeding 10 tons but not exceeding 20 tons	30
8704	32	30	- - - G.v.w exceeding 20 tons up to 50 tons	10
8704	32	90	- - - Other	0
8704	90		- Other:
			- - G.v.w not exeeding 5 tons:
8704	90	11	- - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more	100
8704	90	19	- - - Other vehicles for cargo transport	100
8704	90	20	- - G.v.w exceeding 5 tons but not exceeding 10 tons	60
8704	90	30	- - G.v.w exceeding 10 tons but not exceeding 20 tons	30
8704	90	40	- - G.v.w exceeding 20 tons up to 50 tons	10
8704	90	90	- - Other	0
			Particularly:
			+ Vehicles designed for transporting frozen goods	30
			+ Vehicles designed for transporting garbage	30
			+ Vehicles designed for transporting money	50
			+ Tank trucks, vehicles designed for transporting acids or bituminous gases	10
			+ Vehicles designed for transporting wet concrete	30
8705			Special-purpose motor vehicles, other than those principally designed for transporting person or cargo (for example, breakdown lorries, crane lorries, fire engines, concrete-mixing vehicles, road sweepers, water-spraying vehicles, repair vehicles, X-ray vehicles)
8705	10	00	- Crane lorries	10
8705	20	00	- Drilling derrick vehicles	10
8705	30	00	- Fire engines	0
8705	40	00	- Concrete-mixing vehicles	30
8705	90		- Other:
8705	90	10	- - Road sweepers	10
8705	90	90	- - Other	10


(Signed)

Truong Chi Trung