Decision No. 72/2007/QD-BTC amends the absolute import tax rate for used passenger cars imported, to be applied from the date of publication in the Official Gazette. The tax rate is specified based on the engine cylinder capacity of the vehicle and the number of seats.
핵심 사항
- Vehicles carrying not more than five persons: Below 1,000 cc → 3,000 USD; From 1,000 cc to below 1,500 cc → 6,300 USD; ...
- Vehicles carrying from six to nine persons: Up to 2,000 cc → 7,267 USD; Above 2,000 cc to 3,000 cc → 10,640 USD; ...
- Vehicles carrying from ten to fifteen persons: Up to 2,000 cc → 6,460 USD; Above 2,000 cc to 3,000 cc → 9,120 USD; Above 3,000 cc → 14,250 USD
- This Decision replaces Decision No. 05/2007/QD-BTC and takes effect from the date of publication in the Official Gazette.
🌐 이 문서의 사회적 영향
- Citizens will have to pay higher taxes for imported used passenger cars, especially those with larger engine cylinder capacities.
- Businesses dealing in used passenger cars may increase their costs and adjust prices accordingly.
❓ 자주 묻는 질문
What is the absolute import tax rate for vehicles carrying not more than five persons, with an engine cylinder capacity from 1,000 cc to below 1,500 cc?
The absolute import tax rate is 6,300 USD.
To which types of vehicles does this Decision apply?
It applies to passenger vehicles carrying up to fifteen persons, including the driver.
When does this Decision take effect?
This Decision takes effect from the date of publication in the Official Gazette.
What is the absolute import tax rate for vehicles carrying from ten to fifteen persons, with an engine cylinder capacity above 3,000 cc?
The absolute import tax rate is 14,250 USD.
Which Decision does this replace?
It replaces Decision No. 05/2007/QD-BTC of the Minister of Finance.
전문
At the proposal of the Director General of the General Department of Customs,
Article 1. To amend the absolute import tax rate applicable to used passenger cars carrying up to 15 people, including the driver, as specified in Decision No. 69/2006/QD-TTg dated March 28, 2006 of the Prime Minister, specifically as follows:
|
DESCRIPTION OF GOODS |
For the tariff item number in the Preferential Import Tariff Schedule |
Unit of Measurement |
Tax rate (USD) |
|
(1) |
(2) |
(3) |
(4) |
|
1. Passenger cars carrying not more than 5 people, including the driver, with engine displacement: |
|||
|
- Under 1,000 cc |
8703 |
Pieces |
3.000,00 |
|
- From 1,000cc to under 1,500cc |
8703 |
Pieces |
6.300,00 |
|
- From 1,500 cc to 2,000 cc |
8703 |
Pieces |
8.075,00 |
|
- Over 2,000 cc to under 2,500 cc |
8703 |
Pieces |
11.400,00 |
|
- From 2,500 cc to 3,000 cc |
8703 |
Pieces |
14.250,00 |
|
- Over 3,000 cc to 4,000 cc |
8703 |
Pieces |
17.100,00 |
|
- Over 4,000 cc to 5,000 cc |
8703 |
Pieces |
20.900,00 |
|
- Over 5,000 cc |
8703 |
Pieces |
26.250,00 |
|
2. Passenger cars carrying from 6 to 9 people, including the driver, with engine displacement: |
|||
|
- Up to 2,000 cc |
8703 |
Pieces |
7.267,00 |
|
- Over 2,000 cc to 3,000 cc |
8703 |
Pieces |
10.640,00 |
|
- Over 3,000 cc to 4,000 cc |
8703 |
Pieces |
15.200,00 |
|
- Over 4,000 cc |
8703 |
Pieces |
20.000,00 |
|
3. Passenger cars carrying from 10 to 15 people, including the driver, with engine displacement: |
|||
|
- Up to 2,000 cc |
8702 |
Pieces |
6.460,00 |
|
- Over 2,000 cc to 3,000 cc |
8702 |
Pieces |
9.120,00 |
|
- Over 3,000 cc |
8702 |
Pieces |
14.250,00 |
Article 2. This Decision replaces Decision No. 05/2007/QD-BTC dated January 15, 2007 of the Minister of Finance, and shall take effect and apply to customs declarations for imported goods registered with customs authorities 15 days from the date of publication in the Official Gazette/.
DEPUTY MINISTER
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