This Circular stipulates the rates for the export tax tariff and the preferential import tax tariff according to the list of taxable goods, applicable from January 1, 2010. Particularly, it determines the import tax rate for used cars and complete knock-down (CKD) kits of cars.
Các điểm cốt lõi
- The Ministry of Finance promulgates the list of tax rates for the export tax tariff (Annex I) and the preferential import tax tariff (Annex II).
- Passenger cars with up to 15 seats apply an absolute import tax rate according to Decision No. 69/2006/QĐ-TTg.
- Passenger cars with 16 seats or more and cargo vehicles with a total weight not exceeding 5 tons apply a preferential import tax rate of 150%.
- Other types of passenger cars apply a preferential import tax rate higher by 50% than the rate of similar types of vehicles.
- Complete knock-down (CKD) kits of cars do not have a preferential import tax rate but are taxed individually based on each component and spare part.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Transportation costs are adjusted in accordance with the actual value of the goods.
- Negative impact: The cost of importing used cars increases significantly, affecting individuals and businesses purchasing new vehicles.
- Automotive parts manufacturing enterprises may face difficulties in calculating taxes.
❓ Câu hỏi thường gặp
What is the import tax rate for passenger cars with up to 15 seats?
Passenger cars with up to 15 seats apply an absolute import tax rate according to Decision No. 69/2006/QĐ-TTg.
What is the preferential import tax rate for passenger cars with 16 seats or more?
Passenger cars with 16 seats or more apply a preferential import tax rate of 150%.
How are other types of passenger cars subject to taxation?
Other types of passenger cars apply a preferential import tax rate higher by 50% than the rate of similar types of vehicles.
Do complete knock-down (CKD) kits of cars have a preferential import tax rate?
No, complete knock-down (CKD) kits of cars are taxed individually based on each component and spare part.
When does this Circular take effect?
This Circular takes effect from January 1, 2010.
Toàn văn
CIRCULAR
Specifies the rates of duty for the Export Tariff and the Preferential Import Tariff according to the List of Taxable Goods.
__________________________________
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 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff according to the list of taxable goods and tariff ranges for each group of goods, the Preferential Import Tariff according to the list of taxable goods and preferential tariff ranges for each group of goods;
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 based on the list of goods subject to tax and the tariff range applicable to each group of goods, the Preferential Import Tariff based on the list of goods subject to tax and the preferential tariff range applicable to each group of goods;
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 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. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
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 shall specify the rates of duty for the Export Tariff and the Preferential Import Tariff according to the List of Taxable Goods as follows:
Article 1. List of Rates of Duty
Attached to this Circular is the list of rates of duty for the Export Tariff (Annex I) and the Preferential Import Tariff (Annex II) according to the List of Taxable Goods.
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 rate of import duty as specified in Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of the Prime Minister on the issuance of the absolute rate of import duty for used passenger cars imported and guiding documents issued by the Ministry of Finance.
2. Passenger cars with more than 15 seats (including the driver) belonging to group 8702 and cargo vehicles with a total weight not exceeding 5 tons belonging to group 8704 shall apply a preferential rate of import duty of 150%.
3. Other types of passenger cars belonging to groups 87.02, 87.03, and 87.04 shall apply a preferential rate of import duty higher by 50% (1.5 times) compared to the preferential rate of import duty for passenger cars of the same type as specified in the list of rates of duty for the Preferential Import Tariff according to the List of Taxable Goods attached to this Circular.
Article 3. Implementation Organization
1. This Circular takes effect from January 1, 2010.
2. For parts and components of passenger cars belonging to groups 87.02, 87.03, and 87.04 (marked with ** in the tariff column of the Preferential Import Tariff), no preferential rate of import duty shall be specified for parts and components but instead, taxes shall be calculated individually for each part and component.
3. Abolish Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance on the issuance of the Export Tariff, the Preferential Import Tariff, and documents amending and supplementing the name, code, and rate of duty for some groups and items in the Export Tariff and the Preferential Import Tariff issued by the Ministry of Finance./.
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