Circular No. 184/2010/TT-BTC stipulates the rates of the Export Tariff and the Preferential Import Tariff according to the list of taxable goods.

CIRCULAR

Regulations on the Rate of Tariff for the Export Tariff Schedule and Preferential Import Tariff Schedule

 according to the List of Taxable Goods

 _____________________

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

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Protocol on Accession to the World Trade Organization Agreement of the Socialist Republic of Vietnam;

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 goods groups subject to tax and the tariff rate range for each group, the Preferential Import Tariff Schedule according to the list of goods groups subject to tax and the preferential tariff rate range for each group;

Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007;

Pursuant to Resolution No. 830/2009/UBTVQH12 dated October 17, 2009 of the Standing Committee of the National Assembly on amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008;

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 the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance hereby stipulates the rate of tariff for the Export Tariff Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods as follows:

Article 1. List of Tariff Rates

Attached herewith is the Export Tariff Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods and guidance on classification and application of tariff rates for certain goods marked with an asterisk (*) next to the tariff rate column in the Tariff Schedule.

Article 2. Import Duty on Used Motor Vehicles

The import duty on used motor vehicles shall be implemented as follows:

1. Passenger cars with up to 15 seats (including the driver) belonging to groups 8702 and 8703 shall apply the absolute import duty rate specified in Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of

2. Passenger cars with more than 15 seats (including the driver) belonging to group 8702 and cargo transport vehicles with a total weight not exceeding 5 tons belonging to group 8704 (excluding refrigerated trucks, waste collection trucks equipped with waste compaction units, tank trucks, trucks designed to carry fresh concrete or loose cement, and trucks designed to carry slurry) shall apply a preferential import duty rate of 150%.

3. Other types of motor vehicles belonging to groups 87.02, 87.03, and 87.04 shall apply a preferential import duty rate higher by 50% (1.5 times) compared to the preferential import duty rate of similar motor vehicles specified in the list of tariff rates of the Preferential Import Tariff Schedule according to the list of taxable goods attached herewith.

Article 3. Implementation Organization

1. This Circular takes effect from January 1, 2011.

2. For parts and components (CKD) of motor vehicles belonging to groups 87.02, 87.03, and 87.04 (marked with double asterisks ** in the preferential import tariff rate column in the Tariff Schedule), no preferential import duty rate is prescribed for the CKD sets but the duty shall be calculated individually for each part and component.

3. Abolish Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance on the rate of tariff for the Export Tariff Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods and the amendments and supplements to the name, code, and tariff rate of some groups and items in the Export Tariff Schedule and the Preferential Import Tariff Schedule issued by the Ministry of Finance.