Decision No. 92/2007/QD-BTC amends the absolute tax rate for imported used automobiles, effective from November 15, 2007. The tax rates are detailed according to engine displacement and seating capacity of the vehicles.
适用范围
Import enterprises and citizens purchasing used automobiles
要点
- Vehicles carrying not more than 5 people: Below 1,000cc - 2,700 USD; From 1,000cc to below 1,500cc - 6,300 USD; From 1,500cc to 2,000cc - 8,000 USD; Above 2,000cc to below 2,500cc - 12,000 USD; Above 2,500cc to 3,000cc - 13,500 USD; Above 3,000cc to 4,000cc - 16,200 USD; Above 4,000cc to 5,000cc - 26,400 USD; Above 5,000cc - 30,000 USD
- Vehicles carrying from 6 to 9 people: Up to 2,000cc - 7,200 USD; Above 2,000cc to 3,000cc - 11,200 USD; Above 3,000cc to 4,000cc - 14,400 USD; Above 4,000cc - 24,000 USD
- Vehicles carrying from 10 to 15 people: Up to 2,000cc - 6,400 USD; Above 2,000cc to 3,000cc - 9,600 USD; Above 3,000cc - 13,500 USD
- This Decision replaces previous Decisions from the date of publication in the Official Gazette and applies to import declarations filed with customs authorities fifteen days thereafter.
- The tax rates are specified according to engine displacement and seating capacity of the vehicles.
🌐 本文件的社会影响
- Citizens purchasing used automobiles will have to pay additional costs due to increased tax rates.
- Import enterprises of used automobiles may bear increased costs and product prices.
❓ 常见问题
What is the absolute tax rate for vehicles carrying not more than 5 people with engine displacement from 1,000cc to below 1,500cc?
The absolute tax rate for vehicles carrying not more than 5 people with engine displacement from 1,000cc to below 1,500cc is 6,300 USD.
When does this Decision take effect?
This Decision takes effect and applies to import declarations registered with customs authorities fifteen days after its publication in the Official Gazette.
What is the absolute tax rate for vehicles carrying from 6 to 9 people with engine displacement above 4,000cc?
The absolute tax rate for vehicles carrying from 6 to 9 people with engine displacement above 4,000cc is 24,000 USD.
Which Decision does this replace?
This Decision replaces Decision No. 05/2007/QD-BTC dated January 15, 2007 and Decision No. 72/2007/QD-BTC dated August 7, 2007 of the Minister of Finance.
What is the absolute tax rate for vehicles carrying from 10 to 15 people with engine displacement above 3,000cc?
The absolute tax rate for vehicles carrying from 10 to 15 people with engine displacement above 3,000cc is 13,500 USD.
全文
Pursuant to …;
Regarding the amendment of the absolute import tax rate for used passenger cars imported
______________________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 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 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency purchase, sale, processing, and transit of goods with foreign countries;
Pursuant to Article 2 of Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of the Prime Minister stipulating the authority to adjust the absolute tax rate;
At the proposal of the Director General of the General Department of Customs;
DECISION:
Article 1. Amending the absolute import tax rate applicable to passenger cars carrying up to 15 people, including the driver, as specified in Decision No. 69/2006/QĐ-TTg dated March 28, 2006 of the Prime Minister, specifically as follows:
| DESCRIPTION OF GOODS | Belonging to tariff number in the Preferential Import Tariff Schedule | Unit of Measurement | Tax rate (USD) |
| (1) | (2) | (3) | (4) |
| 1. Cars carrying not more than 5 people, including the driver, with engine displacement: | 8703 | Pieces | |
| - Under 1,000 cc | 8703 | Pieces | 2.700,00 |
| - From 1,000 cc to under 1,500 cc | 8703 | Pieces | 6.300,00 |
| - From 1,500 cc to 2,000 cc | 8703 | Pieces | 8.000,00 |
| - Over 2,000 cc to under 2,500 cc | 8703 | Pieces | 12.000,00 |
| - From 2,500 cc to 3,000 cc | 8703 | Pieces | 13.500,00 |
| - Over 3,000 cc to 4,000 cc | 8703 | Pieces | 16.200,00 |
| - Over 4,000 cc to 5,000 cc |
8703 | Pieces | 26.400,00 |
| - Over 5,000 cc |
8703 | Pieces | 30.000,00 |
|
2. Cars carrying from 6 to 9 people, including the driver, with engine displacement: |
|
|
|
|
- Up to 2,000 cc |
8703 |
Pieces |
7.200,00 |
|
- Over 2,000 cc to 3,000 cc |
8703 |
Pieces |
11.200,00 |
|
- Over 3,000 cc to 4,000 cc |
8703 |
Pieces |
14.400,00 |
|
- Over 4,000 cc |
8703 |
Pieces |
24.000,00 |
|
3. Cars carrying from 10 to 15 people, including the driver, with engine displacement: |
|
|
|
|
- Up to 2,000 cc |
8702 |
Pieces |
6.400,00 |
|
- Over 2,000 cc to 3,000 cc |
8702 |
Pieces |
9.600,00 |
|
- Over 3,000 cc |
8702 |
Pieces |
13.500,00 |
Article 2. This Decision replaces Decision No. 05/2007/QD-BTC dated January 15, 2007 and Decision No. 72/2007/QD-BTC dated August 7, 2007 of the Minister of Finance, and shall take effect and be applied 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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