Decision No. 36/2011/QD-TTg on the issuance of import tax rates for used passenger cars with up to 15 seats

Pursuant to …;

Regarding the issuance of import tax rates for passenger cars with up to 15 seats that have been used từ mười lăm chỗ ngồi trở xuống đã qua sử dụng

PRIME MINISTER

Pursuant to the Law on Organization of the Government dated December 25, 2001;

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

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing implementation of certain provisions of the Law on Export Tax, Import Tax;

Pursuant to Decree No. 12/2006/NĐ-CP dated January 26, 2006 of the Government detailing the implementation of the Law on Trade;

Considering the proposal of the Minister of Finance,

DECISION:

Article 1. Issuance of import tax rates for passenger cars with up to 15 seats (including driver) that have been used as follows:

2. For passenger cars from 10 to 15 seats (including driver):

The import tax rate for passenger cars with up to 9 seats (including driver) belonging to tariff item number 8703 in the Preferential Import Tariff Schedule shall be determined as follows:

a) For passenger cars with engine displacement from 1,500cc to under 2,500cc:

Import tax rate = X + 5,000 USD

b) For passenger cars with engine displacement of 2,500cc or more:

Import tax rate = X + 15,000 USD

c) X referred to in points a and b of this clause shall be determined as follows:

X = Used car taxable value multiplied by the applicable tariff rate of new cars of the same type in Chapter 87 of the Preferential Import Tariff Schedule effective at the time of customs declaration.

Article 2. Responsibilities of the Ministry of Finance:

1. Based on actual conditions in each period, issue a Decision to adjust the increase or decrease within 20% of the tax rates stipulated in Article 1 of this Decision, but not exceeding the ceiling committed to the World Trade Organization (WTO) by Vietnam to achieve the goal of controlling and regulating consumption, preventing abuse for trade fraud. In cases requiring adjustment over 20%, submit to the Prime Minister for decision.

2. Based on Decree No. 40/2007/NĐ-CP dated March 16, 2007 of the Government on the determination of customs value for exported and imported goods to provide specific guidance on the taxable value for the types of vehicles specified in Clause 3, Article 1 of this Decision, to prevent the declaration of lower import vehicle prices than actual to evade taxes, ensuring transparency and compliance with principles without creating additional administrative procedures.

Article 3. Implementation Provisions

This Decision takes effect from August 15, 2011 and replaces Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of the Prime Minister on the issuance of absolute import tax rates for used vehicles imported.

2. Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairmen of People's Committees of provinces and centrally governed cities shall be responsible for implementing this Decision./.