This Decision issues the Preferential Import Tariff Schedule, applicable from September 1, 2003. The tariff rate for used cars is 50% higher than that for new cars of the same type. Other items are adjusted according to specific regulations.
要点
- Items not detailed specifically in Schedule II shall apply the tariff rates from Schedule I
- Used cars with a maximum gross weight of 20 tons and passenger vehicles shall be subject to a tariff rate 50% higher than that for new cars of the same type
- The new tariff schedule replaces previous decisions from September 1, 2003
- The tariff rates for petroleum products under subheadings 2709, 2710 shall be implemented according to the Decision of the Minister of Finance
- Abolish the differential price charge or surcharge for certain items
🌐 本文件的社会影响
- Positive impact: Reducing import costs for used cars, creating favorable conditions for consumers
- Negative impact: Increasing tax costs for certain items such as petroleum products and automobile spare parts
❓ 常见问题
How many tariff schedules are issued?
This Decision issues two tariff schedules: Schedule I and Schedule II.
What is the tariff rate for used cars?
The tariff rate for used cars is 50% higher than the tariff rate for new cars of the same type, specifically calculated as follows: Preferential Import Tariff Rate for Used Cars = Preferential Import Tariff Rate for New Cars specified in the Tariff Schedule + [Preferential Import Tariff Rate for New Cars of the Same Type x 50%].
When does the new tariff schedule take effect?
The new tariff schedule takes effect and is applied from September 1, 2003.
How many items are exempted from differential prices or surcharges under this Decision?
Only certain items such as PVC powder and grains, welded steel pipes continue to be subject to surcharges according to current regulations.
What is the higher tariff rate for used cars compared to new cars of the same type?
The tariff rate for used cars is 50% higher than the tariff rate for new cars of the same type.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance of the Preferential Import Tariff Schedule
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated 05/11/2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to the Decree No. 77/2003/NĐ-CP dated 1/07/2003 Pursuant to the Government's Decree on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Based on the Tariff Schedule according to the List of Goods Subject to Import Duties issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Session X, which has been amended and supplemented by Resolution No. 399/2003/NQ-UBTVQH11 dated June 19, 2003 of the Standing Committee of the National Assembly, Session XI;
Based on Article 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
Based on the conclusion of the Prime Minister in Notification No. 82/TB-VPCP dated 16/6/2003 concerning tax policy for automobiles and automobile spare parts;
After consulting the opinions of relevant Ministries and Sectors and following the proposal of the Director General of the General Department of Taxation,
DECISION:
For goods not detailed specifically in Schedule II, the preferential import tariff rate shall be applied as prescribed in Schedule I.
Goods that have been reclassified with new codes and names are summarized and guided in the annex attached to this Decision.
Article 2. As for used automobiles, including cargo vehicles designed for transportation with a maximum gross weight not exceeding 20 tons (group 8704) and passenger vehicles, including passenger vehicles with separate luggage compartments (groups 8702, 8703), if not specified with preferential import tariff rates for used vehicles, they shall apply a preferential import tariff rate higher by 50 percent than the preferential import tariff rate for new vehicles of the same type as prescribed in the Preferential Import Tariff Schedule.
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The preferential import tariff rate for used automobiles |
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The preferential import tariff rate for automobiles prescribed in the Preferential Import Tariff Schedule promulgated along with this Decision |
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[The preferential import tariff rate of automobiles of the same type x 50%] The Preferential Import Tariff Schedule attached to this Decision shall take effect and apply to all Customs Declarations for imported goods submitted to Customs Authorities starting from September 1, 2003, replacing the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 and subsequent Decisions amending and supplementing the names, codes, and tariff rates of certain groups and items in the Preferential Import Tariff Schedule issued by the Minister of Finance. The preferential import tariff rate for petroleum products under groups 2709, 2710 shall be implemented in accordance with Decisions of the Minister of Finance suitable for specific periods. |
Article 3. For sets of automobile components CKD1 of enterprises permitted to import for production and assembly in 2003, the preferential import tariff rate shall be applied as prescribed in Decisions No. 41/2000/QĐ-BTC dated March 17, 2000, No. 210/2000/QĐ-BTC dated December 25, 2000 of the Minister of Finance until December 31, 2003. From January 1, 2004, it will be implemented in accordance with this Decision.
Abolish the differential price collection or additional fee prescribed in Decisions No. 42/2000/QĐ-BTC dated March 17, 2000, No. 35/2001/QĐ-BTC dated April 18, 2001 of the Minister of Finance, Decision No. 404/VGCP-TLSX dated May 14, 1994 of the Head of the State Price Control Board, and previous regulations contrary to this Decision.
For polyvinyl chloride powder and granules, the additional fee will continue to be collected in accordance with the current provisions in Decision No. 17/1999/QĐ-BVGCP dated April 3, 1999 of the Head of the State Price Control Board, Decision No. 03/2000/QĐ-BTC dated January 7, 2000 of the Minister of Finance; for welded steel pipes, the additional fee will continue to be collected in accordance with the current provisions in Decision No. 121/VGCP-TLSX dated September 29, 1997 of the Head of the State Price Control Board./.
Article 4. Abolish the price differential collection or additional charge stipulated in Decisions No. 42/2000/QĐ-BTC dated March 17, 2000, No. 35/2001/QĐ-BTC dated April 18, 2001, issued by the Minister of Finance, Decision No. 404/VGCP-TLSX dated May 14, 1994, issued by the Head of the Government Price Management Board, and previous regulations that conflict with the provisions of this Decision.
For polyvinyl chloride (PVC) powder and grains, the additional charge will continue to be collected according to the current regulations set forth in Decision No. 17/1999/QĐ-BVGCP dated April 3, 1999, issued by the Head of the Government Price Management Board, and Decision No. 03/2000/QĐ-BTC dated January 7, 2000, issued by the Minister of Finance; for welded steel pipes, the additional charge will continue to be collected according to the current regulations set forth in Decision No. 121/VGCP-TLSX dated September 29, 1997, issued by the Head of the Government Price Management Board.
DEPUTY MINISTER
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