This Decision sets out the absolute tax rates for used passenger cars imported from May 13, 2008, applicable to different types of vehicles based on their engine cylinder capacity. The tax rate is determined according to each group of tariff codes and the specific engine cylinder capacity of the vehicle.
Đối tượng áp dụng
Import enterprises and individuals buying and selling used passenger cars.
Các điểm cốt lõi
- Passenger cars with up to five seats (including the driver) and an engine cylinder capacity under 1,000 cc → tax of 3,500 USD
- Passenger cars with six to nine seats (including the driver) and an engine cylinder capacity of 2,000 cc or less → tax of 10,800 USD
- Passenger cars with ten to fifteen seats (including the driver) and an engine cylinder capacity of 2,000 cc or less → tax of 9,500 USD
- The tax applied to the above types of vehicles is calculated according to each group of tariff codes and the specific engine cylinder capacity.
- This Decision replaces the previous decision from the date of publication in the Official Gazette plus fifteen days.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps control the import tax on used passenger cars, ensuring fairness in taxation.
- Negative impact: May increase costs for buyers of used passenger cars.
❓ Câu hỏi thường gặp
What is the absolute tax rate for passenger cars with up to five seats and an engine cylinder capacity under 1,000 cc?
The absolute tax rate for this type of vehicle is 3,500 USD.
What is the absolute tax rate for passenger cars with six to nine seats and an engine cylinder capacity of 2,000 cc or less?
The absolute tax rate for this type of vehicle is 10,800 USD.
What is the absolute tax rate for passenger cars with ten to fifteen seats and an engine cylinder capacity of 2,000 cc or less?
The absolute tax rate for this type of vehicle is 9,500 USD.
When does this Decision take effect?
This Decision takes effect from May 13, 2008, fifteen days after its publication in the Official Gazette.
How is the tax applied to used passenger cars?
The tax is calculated according to each group of tariff codes and the specific engine cylinder capacity, depending on the type of imported vehicle.
Toàn văn
Pursuant to …;
Regarding the determination of the ad valorem import tax rate for used motor vehicles imported
_________________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Government Decree No. 149/2005/NĐ-CP dated December 8, 2005 detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to the 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/QD-TTg dated March 28, 2006 of the Prime Minister stipulating the tax rates and authority to adjust tax rates for used motor vehicles;
At the proposal of the Director General of the General Department of Customs;
DECISION:
Article 1. The import tax rate applicable to customs declarations for imported goods registered with customs authorities from May 13, 2008, for used passenger cars with up to 15 seats (including 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. Passenger cars with up to 5 seats (including driver), with engine displacement: |
|
|
|
|
- Under 1,000 cc |
8703 |
Pieces |
3.500,00 |
|
- From 1,000cc to under 1,500cc |
8703 |
Pieces |
8.000,00 |
|
- From 1,500 cc to 2,000 cc |
8703 |
Pieces |
12.000,00 |
|
- Over 2,000 cc to under 2,500 cc |
8703 |
Pieces |
17.000,00 |
|
- From 2,500 cc to 3,000 cc |
8703 |
Pieces |
18.000,00 |
|
- Over 3,000 cc to 4,000 cc |
8703 |
Pieces |
20.000,00 |
|
- Over 5,000 cc to 6,000 cc |
8703 |
Pieces |
26.400,00 |
|
- Over 6,000 cc |
8703 |
Pieces |
30.000,00 |
|
2. Passenger cars with 6 to 9 seats (including driver), with engine displacement: |
|
|
|
|
- Up to 2,000 cc |
8703 |
Pieces |
10.800,00 |
|
- Over 2,000 cc to 3,000 cc |
8703 |
Pieces |
16.000,00 |
|
- Over 3,000 cc to 4,000 cc |
8703 |
Pieces |
19.000,00 |
|
- Over 4,000 cc |
8703 |
Pieces |
24.000,00 |
|
3. Passenger cars with 10 to 15 seats (including driver), with engine displacement: |
|
|
|
|
- Up to 2,000 cc |
8702 |
Pieces |
9.500,00 |
|
- Over 2,000 cc to 3,000 cc |
8702 |
Pieces |
13.000,00 |
|
- Over 3,000 cc |
8702 |
Pieces |
17.000,00 |
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision replaces Decision No. 14/2008/QD-BTC dated March 11, 2008 of the Minister of Finance, and takes effect 15 days after its publication in the Official Gazette./.
DEPUTY MINISTER
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