This Decision sets out the absolute tax rates for imported used passenger cars carrying up to 15 people, based on the engine cylinder capacity and seating capacity.
Scope of application
Citizens and businesses importing used passenger cars into Vietnam.
Key points
- Cars carrying not more than 5 people with engine cylinder capacity under 1,000cc → tax rate of 3,000 USD
- Cars carrying from 6 to 9 people with engine cylinder capacity from 2,000cc to 3,000cc → tax rate of 12,600 USD
- Cars carrying from 10 to 15 people with engine cylinder capacity from 2,000cc to 3,000cc → tax rate of 10,800 USD
- The specific tax rates for other types of vehicles are also detailed according to engine cylinder capacity and seating capacity.
- This Decision replaces the previous Decision from 2007.
🌐 Social impact of this document
- Citizens have additional choices regarding used passenger cars with clear tax rates, helping to reduce financial burdens.
- Importing businesses will have to comply with this new regulation, affecting their business plans.
- It may increase costs for consumers purchasing used passenger cars.
❓ Frequently asked questions
What are the specific tax rates?
For example, cars carrying not more than 5 people with engine cylinder capacity from 1,000cc to under 1,500cc will be subject to a tax of 7,000 USD.
Which types of vehicles does this Decision apply to?
This Decision applies to used passenger cars carrying up to 15 people, including the driver.
Will the tax rates change over time?
This Decision only specifies the current tax rates and will be adjusted if necessary in accordance with the law.
How will citizens be affected when purchasing used passenger cars?
Citizens will have to pay specific taxes according to each type of vehicle, facilitating transparency in the importation and use of vehicles.
How does this Decision replace the previous Decision from 2007?
This new Decision will replace Decision No. 92/2007/QD-BTC and take effect 15 days after its publication in the Official Gazette.
Full text
|
MINISTRY OF FINANCE Number: Decision No. 14/2008/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, March 11, 2008 |
Pursuant to …;
Regarding the determination of the ad valorem import tax rate for used passenger cars imported
used motor vehicles imported
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Government Decree No. 149/2005/NĐ-CP dated December 8, 2005 detailing the implementation of the Law on Export Duties and Import Duties;
Pursuant to 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 Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of the Prime Minister on the tax rates and authority to adjust tax rates for used passenger cars;
At the proposal of the Director General of the General Department of Customs;
DECISION:
Article 1. The import tax rate applicable to used passenger cars carrying up to 15 people (including the driver) is as follows:
|
DESCRIPTION OF GOODS |
Belonging to tariff number in the Preferential Import Tariff Schedule |
Unit of Measurement |
Tax Rate (USD) |
|
(1) |
(2) |
(3) |
(4) |
|
1. Cars carrying not more than 5 people, including the driver, with engine displacement: |
|||
|
- Under 1,000 cc |
8703 |
Pieces |
3.000,00 |
|
- From 1,000cc to under 1,500cc |
8703 |
Pieces |
7.000,00 |
|
- From 1,500 cc to 2,000 cc |
8703 |
Pieces |
9.000,00 |
|
- Over 2,000 cc to under 2,500 cc |
8703 |
Pieces |
13.500,00 |
|
- From 2,500 cc to 3,000 cc |
8703 |
Pieces |
15.000,00 |
|
- Over 3,000 cc to 4,000 cc |
8703 |
Pieces |
18.000,00 |
|
- Over 4,000 cc to 5,000 cc |
8703 |
Pieces |
26.400,00 |
|
- Over 5,000 cc |
8703 |
Pieces |
30.000,00 |
|
2. Cars carrying from 6 to 9 people, including the driver, with engine displacement: |
|||
|
- Up to 2,000 cc |
8703 |
Pieces |
8.100,00 |
|
- Over 2,000 cc to 3,000 cc |
8703 |
Pieces |
12.600,00 |
|
- Over 3,000 cc to 4,000 cc |
8703 |
Pieces |
16.000,00 |
|
- Over 4,000 cc |
8703 |
Pieces |
24.000,00 |
|
3. Cars carrying from 10 to 15 people, including the driver, with engine displacement: |
|||
|
- Up to 2,000 cc |
8702 |
Pieces |
7.200,00 |
|
- Over 2,000 cc to 3,000 cc |
8702 |
Pieces |
10.800,00 |
|
- Over 3,000 cc |
8702 |
Pieces |
15.000,00 |
Article 2. This Decision replaces Decision No. 92/2007/QD-BTC dated November 1, 2007 of the Minister of Finance, and shall take effect and apply to customs declarations for imported goods registered with customs authorities 15 days after publication in the Official Gazette.
|
Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Government Office; - Central Party Office; - National Assembly Office, President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Office; - Ministries, agencies equivalent to ministries, and government agencies; - People's Committees of provinces and centrally governed cities; - Department of Legal Drafting (Ministry of Justice), Official Gazette; - Government Portal; Ministry of Finance, - Customs Departments of provinces, inter-provincial areas, and cities; - Units under and directly affiliated with the Ministry of Finance; - File: VT, General Department of Customs (3). |
DEPUTY MINISTER DEPUTY MINISTER (signed) Truong Chi Trung |
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