This Decision sets the import tariff rate for motorcycles imported from the EU at 70%. Enterprises must meet conditions such as having a certificate of origin and a transport document showing that the goods were transported from an EU port to be eligible for preferential tariff rates.
Đối tượng áp dụng
Enterprises importing complete motorcycles (CBU) from the EU
Các điểm cốt lõi
- 3,500 two-wheeled motorized vehicles (CBU) originating from EU member states → shall be subject to an import tariff rate of 70%.
- Enterprises must have a certificate of origin (C/O) issued by the competent authority of EU member states and a transport document showing that the goods were transported from an EU port to be eligible for preferential tariffs.
- The quantity of two-wheeled motorized vehicles imported exceeding the quota of 3,500 units or enterprises not allocated a quota when importing must pay taxes according to current regulations.
- This Decision takes effect and applies to import declarations submitted to customs authorities 15 days after its publication in the Official Gazette.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Enterprises can save tax costs when importing complete motorcycles (CBU) from the EU under the preferential tariff rate of 70%.
- Negative impact: Enterprises unable to meet the conditions regarding the certificate of origin and transport document will have to pay higher taxes, increasing import costs.
❓ Câu hỏi thường gặp
What should enterprises do to apply for preferential tariff rates?
Enterprises need to have a certificate of origin (C/O) issued by the competent authority of EU member states and a transport document showing that the goods were transported from an EU port.
What is the import tariff rate for motorcycles imported from the EU?
The import tariff rate for motorcycles imported from the EU is 70%.
How many two-wheeled motorized vehicles (CBU) are eligible for preferential tariff rates?
3,500 two-wheeled motorized vehicles (CBU) originating from EU member states.
When does this Decision apply?
This Decision takes effect and applies to import declarations submitted to customs authorities 15 days after its publication in the Official Gazette.
What should enterprises do if they cannot meet the conditions?
If enterprises cannot meet the conditions regarding the certificate of origin and transport document, they must pay taxes according to current regulations.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 05/2005/QD-BTC |
Hanoi, January 18, 2005 |
Pursuant to …;
Regarding the import tariff rate for motorcycles imported from the EU 进口自欧盟的产品
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax and Import Tax dated December 26, 1991 and the Laws amending and supplementing the Law on Export Tax and Import Tax dated July 5, 1993; Decision No. 04/1998/QH10 dated May 20, 1998;
Pursuant to the Agreement between the Government of the Socialist Republic of Vietnam and the European Community signed on December 3, 2004 on market access;
Pursuant to the guidance of the Prime Minister in Circular No. 75/CP-QHQT dated December 10, 2004, and Circular No. 49/VPCP-QHQT dated January 28, 2004.
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the opinion of the Prime Minister in Official Letter No. 75/CP-QHQT dated December 16, 2004;
Based on the opinion of the Ministry of Trade in Official Letter No. 494 TM/KV2 dated December 22, 2004, and in accordance with the proposal of the Department of Tax Policy;
Pursuant to …;
Article 1: 3,500 (three thousand five hundred) complete units of two-wheeled motorized vehicles (CBU) of various types (belonging to subheading 8711 of the Preferential Import Tariff) imported (excluding 3,000 vehicles subject to the import tariff rate specified in Decision No. 17/2004/QD-BTC dated February 12, 2004 of the Ministry of Finance) originating from countries within the European Union (EU) shall be subject to an import tariff rate of 70% (seventy percent).
Article 2: To be eligible for the import tariff rate stipulated in this Decision, imported goods must satisfy the following conditions:
- Possess a Certificate of Origin (C/O) issued by the competent authority of EU member states;
- The transport document indicates that the goods are transported from an EU port.
Based on the quota allocated by the Ministry of Trade to each enterprise, customs authorities will monitor the import procedures and levy taxes for enterprises. For quantities of two-wheeled motorized vehicles imported exceeding the quota of 3,500 units or enterprises not granted a quota when importing, they must pay taxes in accordance with current regulations.
Article 3: This Decision shall take effect and apply to import declarations submitted to customs authorities fifteen days after its publication in the Official Gazette.
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DEPUTY MINISTER (Signed) Truong Chi Trung |
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