Decision No. 05/2007/QD-BTC On Amending the Absolute Import Tax Rate for Used Passenger Cars with a Capacity of Up to 15 People Imported into Vietnam

Pursuant to …;

Regarding the amendment of the absolute import tax rate for used motor vehicles imported

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THE MINISTER OF FINANCE

Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Government Decree No. 149/2005/NĐ-CP dated December 8, 2005 detailing the implementation of the Law on Export Tax and Import Tax;

Pursuant to the Government Decree No. 12/2006/NĐ-CP dated January 23, 2006 detailing the implementation of the Law on Trade regarding international trade activities and agency buying, selling, processing, and transiting goods with foreign countries;

Pursuant to Article 2 of Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of the Prime Minister stipulating the authority to adjust the absolute tax rate.

At the proposal of the Director General of the General Department of Customs,

DECISION:

Article 1. Amend the absolute import tax rate applicable to used passenger cars carrying up to 15 people, including the driver, as specified in Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of the Prime Minister, to a new absolute import tax rate, specifically as follows:

Article 2. This Decision shall take effect and be applied to customs declarations for imported goods registered with customs authorities 15 days from the date of publication in the Official Gazette. The absolute import tax rates not amended in this Decision shall continue to be implemented according to Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of the Prime Minister.