Circular No. 122/2014/TT-BTC Amending and Supplementing the List of Commodity Groups and Preferential Import Tariff Rates for Completely Assembled Truck Chassis with Cab, with Gross Weight over 20 tons but not exceeding 45 tons as stipulated in Circular No. 164/2013/TT-BTC dated November 15, 2013, issued by the Minister of Finance.

✦ Smart summary

Circular No. 122/2014/TT-BTC amends and supplements the list of commodity groups and preferential import tariff rates for truck chassis with cab from 20 to 45 tons. This document specifies the commodity codes, descriptions, and applicable tax rates.

Scope of application

Importers of completely assembled truck chassis with cab (truck chassis with cab), with gross weight over 20 tons but not exceeding 45 tons.

Key points

Completely assembled truck chassis with cab (truck chassis with cab), with gross weight over 20 tons but not exceeding 45 tons shall be subject to separate tariff rates.
The preferential import tariff rate for truck chassis with dump body from 20 to 24 tons is 10% (Article 2, Section II).
The preferential import tariff rate for truck chassis with refrigerated body from 20 to 24 tons is 15% (Article 2, Section II).
The preferential import tariff rate for truck chassis with refuse collection body equipped with refuse compactor from 24 to 45 tons is 15% (Article 2, Section II).
The preferential import tariff rate for truck chassis with mixer body; cement tank body from 20 to 24 tons is 15% (Article 2, Section II).

🌐 Social impact of this document

To adjust the import tax policy for truck chassis with cab from 20 to 45 tons.
To facilitate the importation and use of these types of vehicles domestically.
It may increase import costs for some importing businesses.
To more strictly manage this group of goods in terms of customs duties.

❓ Frequently asked questions

What is the preferential import tariff rate for truck chassis with dump body from 20 to 24 tons?

The preferential import tariff rate for truck chassis with dump body from 20 to 24 tons is 10%.

What is the preferential import tariff rate for truck chassis with refrigerated body from 20 to 24 tons?

The preferential import tariff rate for truck chassis with refrigerated body from 20 to 24 tons is 15%.

What is the preferential import tariff rate for truck chassis with refuse collection body equipped with refuse compactor from 24 to 45 tons?

The preferential import tariff rate for truck chassis with refuse collection body equipped with refuse compactor from 24 to 45 tons is 15%.

What is the preferential import tariff rate for truck chassis with mixer body; cement tank body from 20 to 24 tons?

The preferential import tariff rate for truck chassis with mixer body; cement tank body from 20 to 24 tons is 15%.

When does this circular take effect?

This circular takes effect from October 11, 2014.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence – Freedom – Happiness

Number: 122/2014/TT-BTC

Date: August 27, 2014

CIRCULAR

Amending and supplementing the list of commodity groups and rates of preferential import duties

for chassis with engines already installed, with driver's cab (semi-trailer trucks with driver's cab),

having a total loaded weight over 20 tons but not exceeding 45 tons under Chapter 98 of the Preferential Import Tariff Schedule issued together with Circular No.

164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and tax rate brackets applicable to each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate brackets applicable to each group;

_____________________

Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;

The Minister of Finance issues this Circular amending and supplementing the list of commodity groups and rates of preferential import duties for chassis with engines already installed, with driver's cab (semi-trailer trucks with driver's cab), having a total loaded weight over 20 tons but not exceeding 45 tons under Chapter 98 of the Preferential Import Tariff Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

Supplement Clause 1.36 to Point 1 of the Notes to the Chapter under Part I - Notes and Conditions for Applying Preferential Import Duty Rates at Chapter 98 as follows:

Article 1. Amendments and supplements to Section I - Explanations and conditions for applying preferential import duty rates at Chapter 98

"1.36. Chassis with engines already installed, with driver's cab (semi-trailer trucks with driver's cab), having a total loaded weight over 20 tons but not exceeding 45 tons".
Supplement Group 9836 - Chassis with engines already installed, with driver's cab (semi-trailer trucks with driver's cab) to Part II - List of Commodity Groups and Rates of Preferential Import Duties at Chapter 98 as follows:

Article 2. Amending and supplementing Item II - List of Commodity Groups and Preferential Import Tariff Rates at Chapter 98

Code Description of Goods Corresponding Code at Part I Annex II Tax Rate (%)

Item Code			Description of Goods	Corresponding code in Item I of Appendix II			Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%)
98.36			Chassis with engines already installed, with driver's cab (semi-trailer trucks with driver's cab)
			- Of vehicles with engines used for cargo transportation:
			- - Of self-dumping vehicles designed for use on non-national highways:
9836	10	00	- - - Maximum loaded weight over 20 tons but not exceeding 24 tons	8704	10	26	15
			- - Of other types, with internal combustion piston engines ignited by compression (diesel or semi-diesel):
9836	20	00	- - - Maximum loaded weight over 20 tons but not exceeding 24 tons	8704	23	29	15
9836	30		- - - Maximum loaded weight over 24 tons but not exceeding 45 tons:
9836	30	10	- - - - Refrigerated trucks	8704	23	61	15
9836	30	20	- - - - Waste collection trucks with waste compaction equipment	8704	23	62	15
9836	30	30	- - - - Tanker trucks; cement mixer trucks	8704	23	63	15
9836	30	90	- - - - Other	8704	23	69	15
			- - Of other types, with internal combustion piston engines ignited by spark ignition:
9836	40		- - - Maximum loaded weight over 20 tons but not exceeding 24 tons
9836	40	10	- - - - Tanker trucks; cement mixer trucks	8704	32	63	15
9836	40	90	- - - - Other	8704	32	69	15

Article 3. Effectiveness

This Circular takes effect from October 11, 2014.

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

Do Hoang Anh Tuan

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Relations map

↑ Basis & documents that affect this document

Based on 4

295/2007/NQ-UBTVQH12 Nghị quyết số 295/2007/NQ-UBTVQH12 Về việc ban hành biểu thuế xuất khẩu theo danh mục nhóm hàng chịu thuế và khung thuế suất đối với từng nhóm hàng, biểu thuế nhập khẩu ưu đãi theo danh mục nhóm hàng chịu thuế và khung thuế suất ưu đãi đối với từng nhóm hàng In effect 45/2005/QH11 Nghị quyết số 45/2005/QH11 Về việc thi hành Bộ luật Dân sự Expired 87/2010/NĐ-CP Nghị định số 87/2010/NĐ-CP Quy định chi tiết thi hành một số điều của Luật Thuế xuất khẩu, Thuế nhập khẩu Expired 215/2013/NĐ-CP Nghị định số 215/2013/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired

Abolished by 1

182/2015/TT-BTC Thông tư số 182/2015/TT-BTC Ban hành Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế In effect

122/2014/TT-BTC

Circular No. 122/2014/TT-BTC Amending and Supplementing the List of Commodity Groups and Preferential Import Tariff Rates for Completely Assembled Truck Chassis with Cab, with Gross Weight over 20 tons but not exceeding 45 tons as stipulated in Circular No. 164/2013/TT-BTC dated November 15, 2013, issued by the Minister of Finance.

Expired

↓ Documents affected by this document

Amends 1

164/2013/TT-BTC Thông tư số 164/2013/TT-BTC Ban hành Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế Expired

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Translations

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Tiếng Việt Thông tư số 122/2014/TT-BTC Sửa đổi, bổ sung danh mục nhóm mặt hàng và mức thuế suất thuế nhập khẩu ưu đãi riêng đối với mặt hàng khung gầm đã gắn động cơ, có buồng lái, có tổng trọng lượng có tải trên 20 tấn nhưng không quá 45 tấn quy định tại Thông tư số 164/2013/TT-BTC ngày 15/11/2013 của Bộ truởng Bộ Tài chính 한국어 시행규칙 제 122/2014/TT-BTC는 2013년 11월 15일 재무부 장관이 발표한 시행규칙 제 164/2013/TT-BTC에 규정된 총 적재 중량 20톤 초과 45톤 이하인 동력 장착 운전실 부착 차대 프레임에 대한 특별 관세 인하 세율 및 품목 목록을 수정하고 보완한다. 中文通知122/2014/TT-BTC 修改和补充了关于已安装发动机、有驾驶室的车架（总载重超过20吨但不超过45吨）的优惠进口税率及商品类别，该规定在2013年11月15日财政部发布的第164/2013/TT-BTC号通知中有所提及。