Amending specific import tax rates for used cars

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THE MINISTRY OF FINANCE

No: 92/2007/QD-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Ha Noi, day 01 month 11 year 2007

DECISION
Amending specific import tax rates for used cars

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;
Pursuant to the Government's Decree No. 12/2006/ND-CP of January 23, 2006, detailing the implementation of the Commercial Law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;
Pursuant to Article 2 of the Prime Minister's Decision No. 69/2006/QD-TTg of March 28, 2006, defining the competence to amend specific tax rates;
At the proposal of the General Director of Customs,

DECIDES:

Article 1.- To amend specific tax rates for used cars for transport of not more than 15 persons, including the driver, specified in the Prime Minister's Decision No. 69/2006/QD-TTg of March 28, 2006, into the following new ones:

Description	Under Preferential Import Tariffs headings	Unit of calculation	Tax rate (USD)
(1)	(2)	(3)	(4)
1. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of:
- Under 1,000 cc	8703	Car	2,700.00
- Between 1,000 cc and under 1,500 cc	8703	Car	6,300.00
- Between 1,500 cc and 2,000 cc	8703	Car	8,000.00
- Between above 2,000 cc and under 2,500 cc	8703	Car	12,000.00
- Between 2,500 cc and 3,000 cc	8703	Car	13,500.00
- Between above 3,000 cc and 4,000 cc	8703	Car	16,200.00
- Between above 4,000 cc and 5,000 cc	8703	Car	26,400.00
- Above 5000 cc	8703	Car	30,000.00
2. Cars for transport of between 6 and 9 persons, including the driver, of a cylinder capacity of:
- 2,000 cc or less	8703	Car	7,200.00
- Between above 2,000 cc and 3,000 cc	8703	Car	11,200.00
- Between above 3,000 cc and 4,000 cc	8703	Car	14,400.00
- Above 4,000 cc	8703	Car	24,000.00
3. Cars for transport of between 10 and 15 persons, including the driver, of a cylinder capacity of:
- 2,000 cc or less	8702	Car	6,400.00
- Between above 2,000 cc and 3,000 cc	8702	Car	9,600.00
- Above 3,000 cc	8702	Car	13,500.00

Article 2.- This Decision replaces the Finance Minister's Decision No. 05/2007/QD-BTC of January 15, 2007, and Decision No. 72/2007/QD-BTC of August 7, 2007, takes effect and applies to all declarations of imported goods registered with customs offices 15 days after its publication in "CONG BAO."

THE MINISTRY OF FINANCE

VICE MINISTER

(signed)

Truong Chi Trung

Laws of Vietnam

Amending specific import tax rates for used cars