Circular No. 10506/TC/TCT stipulates that the import tax rate for driving test cars is 0%. This document guides the conditions for applying preferential tax rates and managing the use of vehicles.
Đối tượng áp dụng
Ministry of Transport, Ministry of Public Security, importing units, and entities using driving test cars
Các điểm cốt lõi
- Driving test cars are subject to tariff code 8705.90.90 with an import tax rate of 0% (Article 1)
- To apply the preferential tax rate, vehicles must be fully equipped with testing devices according to the manufacturer's design and have a permit from the Ministry of Transport (Article 2)
- Vehicles are only used for driving test purposes and may not change their function or use for other purposes without permission (Article 2)
- The Ministry of Public Security does not issue license plates for driving test cars to circulate on public roads, except in cases with specific regulations (Article 3)
- In the case of selling or modifying vehicles for other uses, permission from competent authorities must be obtained and customs declaration made to recover import tax at the new rate (Article 3)
🌐 Tác động xã hội từ văn bản này
- Reduce import costs for entities using driving test cars
- Restrict changes in vehicle function to ensure initial intended use
- Increase management and compliance burdens on related entities
❓ Câu hỏi thường gặp
What is the import tax rate applied to driving test cars?
The import tax rate is 0%
What conditions must be met for driving test cars to enjoy preferential tax treatment?
Vehicles must be fully equipped with testing devices according to the manufacturer's design and have a permit from the Ministry of Transport
Does the Ministry of Public Security issue license plates for driving test cars?
No, except in cases with specific regulations
What actions are required if selling or modifying vehicles for other uses?
Permission from competent authorities must be obtained and customs declaration made to recover import tax at the new rate
Can driving test cars be used for purposes other than testing?
No, except with permission from competent authorities
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10506 TC/TCT DATED SEPTEMBER 27, 2002
REGARDING IMPORT TAX FOR MOTOR VEHICLES USED IN DRIVING TESTS
Dear: - Ministry of Transport
- Ministry of Public Security
In response to the letter number 882/GTVT-KHCN dated March 20, 2002 from the Ministry of Transport regarding import tax for motor vehicles used in driving tests, the Ministry of Finance provides its opinion as follows:
1. BASED ON THE LIST OF IMPORT DUTY RATES WITH PREFERENTIAL TARIFFS ISSUED ACCOMPANIED BY DECISION NUMBER 1803/1998/QĐ-BTC DATED DECEMBER 11, 1998 FROM THE MINISTER OF FINANCE; PRINCIPLES FOR CLASSIFYING GOODS IN THE IMPORT TAX LIST AS PROVIDED IN CIRCULAR NUMBER 37/1999/TT-BTC DATED APRIL 7, 1999; AND REFERRING TO THE OPINIONS OF SOME MINISTRIES AND SECTORS ON THE CLASSIFICATION OF CODES AND IMPORT DUTIES FOR MOTOR VEHICLES USED IN DRIVING TESTS, THEN:
The item: motor vehicles used in driving tests, belongs to chapter 87, group 8705, code number 8705.90.90 "OTHER", with an import tax rate of 0% (zero percent).
2. CONDITIONS FOR MOTOR VEHICLES USED IN DRIVING TESTS TO BE CLASSIFIED INTO CODE NUMBER 8705.90.90 OF THE IMPORT TAX LIST WITH A RATE OF 0%.
- Imported motor vehicles used in driving tests must be fully equipped with driving test devices according to the manufacturer's design;
- Approved by the Ministry of Transport for importation to conduct driving tests and issue driver licenses at driving test centers, specifying the importing entity; the entity responsible for managing and using the imported motor vehicles; and the geographical area where these vehicles will be used;
- Submit a letter requesting calculation of import tax from the importing entity, clearly stating that the imported vehicle is intended for use in driving tests.
- Motor vehicles used in driving tests are only to be utilized for conducting driving tests and issuing driver licenses; they may not be converted or used for other purposes without permission.
3. IT IS RECOMMENDED THAT THE MINISTRY OF PUBLIC SECURITY NOT ISSUE LICENSE PLATES FOR MOTOR VEHICLES USED IN DRIVING TESTS TO CIRCULATE ON PUBLIC ROADS. IF A DRIVING TEST CENTER MUST USE THESE VEHICLES ON PUBLIC ROADS, THEN PERMISSION SHOULD BE GRANTED ONLY WITHIN SPECIFIED AREAS AND TIMES AS PER THE RULES OF THE MOTOR VEHICLE DRIVING TEST CENTERS.
IN CASES WHERE SUCH MOTOR VEHICLES USED FOR DRIVING TESTS ARE TRANSFERRED OR MODIFIED FOR USE IN OTHER PURPOSES, THE ENTITY RESPONSIBLE FOR MANAGING AND USING THESE VEHICLES MUST OBTAIN APPROVAL FROM THE COMPETENT AUTHORITY AS REQUIRED BY LAW AND REPORT TO CUSTOMS AUTHORITIES TO PAY ANY DUE IMPORT TAXES ACCORDING TO THE RATE APPLICABLE AT THE TIME OF TRANSFORMATION.
The Ministry of Finance provides this opinion for relevant agencies to be aware and coordinate in implementing.
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