Decision No. 69/2006/QD-TTg stipulates the absolute tax rate for used cars imported, applicable from May 1, 2006. The tax rate is divided into several tiers based on engine cylinder capacity.
적용 범위
Enterprises importing and individuals purchasing used cars for importation into Vietnam.
핵심 사항
- Cars with up to 5 seats: Under 1,000 cc → 3,000 USD; From 1,000 cc to under 1,500 cc → 7,000 USD; From 1,500 cc to 2,000 cc → 10,000 USD; Over 2,000 cc to 3,000 cc → 15,000 USD; Over 3,000 cc to 4,000 cc → 18,000 USD; Over 4,000 cc to 5,000 cc → 22,000 USD; Over 5,000 cc → 25,000 USD.
- Cars with 6 to 9 seats: Up to 2,000 cc → 9,000 USD; Over 2,000 cc to 3,000 cc → 14,000 USD; Over 3,000 cc to 4,000 cc → 16,000 USD; Over 4,000 cc → 20,000 USD.
- Cars with 10 to 15 seats: Up to 2,000 cc → 8,000 USD; Over 2,000 cc to 3,000 cc → 12,000 USD; Over 3,000 cc → 15,000 USD.
- The Ministry of Finance has the authority to adjust the tax rate up or down by 20% depending on actual conditions.
- This Decision takes effect from May 1, 2006, and abolishes the provisions regarding tax rates expressed as percentages.
🌐 이 문서의 사회적 영향
- Positive impact: Helps control the market for used cars, prevent trade fraud.
- Negative impact: Import costs increase, affecting businesses and consumers.
❓ 자주 묻는 질문
How many tiers does the absolute tax rate for cars with up to 5 seats have?
There are 6 tiers: Under 1,000 cc, From 1,000 cc to under 1,500 cc, From 1,500 cc to 2,000 cc, Over 2,000 cc to 3,000 cc, Over 3,000 cc to 4,000 cc, Over 4,000 cc to 5,000 cc and over 5,000 cc.
How many tiers does the absolute tax rate for cars with 6 to 9 seats have?
There are 4 tiers: Up to 2,000 cc, Over 2,000 cc to 3,000 cc, Over 3,000 cc to 4,000 cc and over 4,000 cc.
How many tiers does the absolute tax rate for cars with 10 to 15 seats have?
There are 3 tiers: Up to 2,000 cc, Over 2,000 cc to 3,000 cc and over 3,000 cc.
What percentage can the Ministry of Finance adjust the absolute tax rate by?
The Ministry of Finance has the authority to adjust the absolute tax rate by plus or minus 20% from the rate issued pursuant to this Decision.
When does this Decision take effect?
This Decision takes effect from May 1, 2006.
전문
|
PRIME MINISTER |
SOCIALIST REPUBLIC OF VIETNAM |
|
NUMBER: 69/2006/QĐ-TTg |
HA NOI, March 28, 2006 |
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:
|
DESCRIPTION OF GOODS |
Belonging to tariff number in the Preferential Import Tariff Schedule |
Unit of Measurement |
Tax rate (USD) |
|
1. Motor vehicles with up to 5 seats, including the driver, with engine cylinder capacity: |
|||
|
- Less than 1,000 cc |
8703 |
Pieces |
3.000,00 |
|
- From 1,000 cc to less than 1,500 cc |
8703 |
Pieces |
7.000,00 |
|
- From 1,500 cc to 2,000 cc |
8703 |
Pieces |
10.000,00 |
|
- From 2,000 cc to 3,000 cc |
8703 |
Pieces |
15.000,00 |
|
- From 3,000 cc to 4,000 cc |
8703 |
Pieces |
18.000,00 |
|
- From 4,000 cc to 5,000 cc |
8703 |
Pieces |
22.000,00 |
|
- Over 5,000 cc |
8703 |
Pieces |
25.000,00 |
|
2. Motor vehicles with 6 to 9 seats, including the driver, with engine cylinder capacity: |
|||
|
- Up to 2,000 cc |
8703 |
Pieces |
9.000,00 |
|
- From 2,000 cc to 3,000 cc |
8703 |
Pieces |
14.000,00 |
|
- From 3,000 cc to 4,000 cc |
8703 |
Pieces |
16.000,00 |
|
- Over 4,000 cc |
8703 |
Pieces |
20.000,00 |
|
3. Motor vehicles with 10 to 15 seats, including the driver, with engine cylinder capacity: |
|||
|
- Up to 2,000 cc |
8702 |
Pieces |
8.000,00 |
|
- From 2,000 cc to 3,000 cc |
8702 |
Pieces |
12.000,00 |
|
- Over 3,000 cc |
8702 |
Pieces |
15.000,00 |
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./.
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PRIME MINISTER |
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