This circular guides the classification of specialized motor vehicle items according to the Preferential Import Tariff, specifying the specific tariff code and tax rate applicable to each type of vehicle.
Đối tượng áp dụng
Highway Traffic Police Department
Các điểm cốt lõi
- Passenger-carrying vehicles in airports are classified under group 8702 with a tax rate of 0%
- Ambulances fall under codes from 8702.22.10 to 8702.90.10, tax rate of 0%
- Prison transport vehicles belong to group 8703, tax rate of 0%
- Vehicles designed for transporting frozen goods, money trucks, oil tanks, asphalt and wet concrete fall under group 8704, tax rate of 10%
- Garbage collection vehicles belong to group 8704, tax rate of 0%
🌐 Tác động xã hội từ văn bản này
- To help enterprises importing specialized motor vehicles accurately know the tariff code and applicable tax rate
- Ensuring transparency in the management of taxes for this item
❓ Câu hỏi thường gặp
Which group does an ambulance fall under?
Codes from 8702.22.10 to 8702.90.10, tax rate of 0%
How is a prison transport vehicle classified?
Belongs to group 8703, tax rate of 0%
What is the applicable tax rate for vehicles designed to carry frozen goods?
Tax rate of 10% (group 8704)
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3663 TC/TCT DATED APRIL 16, 2002
REGARDING CLASSIFICATION OF SPECIAL PURPOSE MOTOR VEHICLES
ACCORDING TO THE IMPORT TAX SCHEDULE
RESPECTED: HIGHWAY AND WATERWAY TRAFFIC POLICE DEPARTMENT
In response to the letter number 11/CA-CV dated November 19, 2001 of the Highway and Waterway Traffic Police Department regarding the classification of special purpose motor vehicles according to the Import Tax Schedule, the Ministry of Finance provides its opinion as follows:
According to the provisions of the Preferential Import Tariff List issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Minister of Finance, and the list of amendments and supplements to the names and rates of certain groups of items in the Import Tariff List issued together with Decision No. 41/2000/QĐ-BTC dated March 17, 2000, as well as Circular No. 54/VP dated March 31, 2000 correcting the name of prisoner transport vehicles, special purpose motor vehicles are classified as follows:
1. Motor vehicles for transporting passengers in airports, belonging to subheading group 8702, import tax rate 0% (zero percent);
2. Ambulance motor vehicles, belonging to tariff numbers 8702.22.10, 8702.23.10, 8702.24.10, 8702.31.10, 8702.32.10, 8702.33.10, 8702.90.10, import tax rate 0% (zero percent);
3. Motor vehicles for transporting prisoners (prisoners), belonging to subheading group 8703, import tax rate 0% (zero percent);
4. Motor vehicles designed to transport frozen goods, money carriers, tank trucks, motor vehicles designed to transport bitumen, motor vehicles designed to transport wet concrete, belonging to subheading group 8704, import tax rate 10% (ten percent);
5. Motor vehicles for transporting waste, belonging to subheading group 8704, import tax rate 0% (zero percent);
6. Other special purpose motor vehicles: examples include crane carriers, drilling rig trucks, fire engines, concrete mixers, street sweepers, water sprayers, mobile repair units, sludge and manure suction vehicles, mobile X-ray units, belonging to group 8705, import tax rate 0% (zero percent);
The Ministry of Finance hereby informs the Highway and Waterway Traffic Police Department for its knowledge.
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