Circular No. 28/2013/TT-BTC adjusts the import tax rate for used passenger cars carrying up to nine seats with engine displacement under 1,500cc, applicable to enterprises and individuals buying and selling such vehicles.
适用范围
Enterprises importing and individuals buying and selling used passenger cars carrying up to nine seats with engine displacement under 1,500cc.
要点
- For used passenger cars carrying up to nine seats with engine displacement under 1,500cc, the new absolute import tax rate is: Under 1,000cc: 4,200 USD; From 1,000cc to under 1,500cc: 9,600 USD.
- Other import tax rates that are not adjusted continue to be implemented according to Decision No. 36/2011/QĐ-TTg.
- This Circular takes effect 45 days from the date of issuance.
- The taxable vehicles are used passenger cars carrying up to nine seats with engine displacement under 1,500cc.
- Specific tax rates: Under 1,000cc → 4,200 USD; From 1,000cc to under 1,500cc → 9,600 USD.
🌐 本文件的社会影响
- Positive impact: Reducing import costs for passenger cars carrying up to nine seats with engine displacement under 1,500cc, helping enterprises and individuals save money.
- Negative impact: It may reduce revenue for the state budget.
❓ 常见问题
What is the new import tax rate?
The new import tax rate for used passenger cars carrying up to nine seats with engine displacement under 1,500cc: Under 1,000cc is 4,200 USD; From 1,000cc to under 1,500cc is 9,600 USD.
Who does this Circular apply to?
This Circular applies to enterprises importing and individuals buying and selling used passenger cars carrying up to nine seats with engine displacement under 1,500cc.
Are other tax rates changed?
No, other import tax rates that are not adjusted continue to be implemented according to Decision No. 36/2011/QĐ-TTg.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance.
Up to how many seats can passenger cars be carrying to be subject to the new tax rate?
Passenger cars carrying up to nine seats are subject to the new import tax rate.
全文
CIRCULAR
Adjusting the import tax rate for used passenger cars
pursuant to Clause 1, Article 1 of Decision No. 36/2011/QĐ-TTg dated June 29, 2011 of the Prime Minister
dated June 29, 2011 of the Prime Minister
___________________
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing certain provisions of the Law on Export Duties and Import Duties;
Pursuant to Decree No. 12/2006/NĐ-CP dated January 26, 2006 of the Government detailing the implementation of the Law on Trade;
Pursuant to 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;
Pursuant to Decision No. 36/2011/QĐ-TTg dated June 29, 2011 of the Prime Minister on the issuance of import tax rates for passenger cars with up to 15 seats that have been used;
At the proposal of the Director General of the General Department of Customs;
The Minister of Finance issues this Circular to amend Clause 1, Article 1 of Decision No. 36/2011/QĐ-TTg dated June 29, 2011 of the Prime Minister on the issuance of import tax rates for passenger cars with up to 15 seats that have been used.
Article 1. Adjusting the import tax rate for passenger cars with up to 9 seats (including the driver) with engine displacement under 1,500cc as stipulated in Clause 1, Article 1 of Decision No. 36/2011/QĐ-TTg dated June 29, 2011 of the Prime Minister to a new absolute import tax rate as follows:
|
DESCRIPTION OF GOODS |
Belonging to tariff number in the Preferential Import Tariff Schedule |
Unit of Measurement |
Tax rate (USD) |
|
- Under 1,000 cc |
8703 |
Pieces |
4.200,00 |
|
- From 1,000cc to under 1,500cc |
8703 |
Pieces |
9.600,00 |
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentImport tax rates not adjusted by this Circular shall continue to be implemented according to Decision No. 36/2011/QĐ-TTg dated June 29, 2011 of the Prime Minister.
Article 3. This Circular takes effect 45 days from the date of signature./.
DEPUTY MINISTER
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