Decision No. 69/2006/QD-TTg On the issuance of absolute import tax rates for used cars imported

DECISION OF THE PRIME MINISTER

ON THE ISSUE OF ABSOLUTE IMPORT TAX RATES FOR USED MOTOR VEHICLES

IMPORTED INTO VIETNAM

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 No. 45/2005/QH11 dated June 14, 2005;

Pursuant to Decree No. 149/2005/NĐ-CP dated December 15, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

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

Considering the proposal of the Minister of Finance,

DECISION: 

Article 1. The absolute import tax rates applicable to used passenger motor vehicles with up to 15 seats are hereby established as follows:

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThe Ministry of Finance shall adjust the absolute import tax rates set forth in this Decision by up to 20% based on specific actual conditions at each stage to achieve the goal of controlling and regulating the domestic consumption market, preventing commercial fraud, and ensuring state budget revenue; in cases of fluctuations exceeding 20%, the Ministry of Finance shall report to the Prime Minister for review and adjustment.

Article 3. This Decision takes effect from May 1, 2006, and applies to all customs declarations for imported goods registered with customs authorities. Provisions regarding import tax rates contrary to this Decision are abolished.

THE MINISTERS, HEADS OF GOVERNMENT-LEVEL MINISTRIES, HEADS OF GOVERNMENT-LEVEL AGENCIES, AND CHAIRMEN OF PROVINCE AND CITY PEOPLE'S COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT SHALL BE RESPONSIBLE FOR ENFORCING THIS DECISION./.