Decision 36/2009/qd-Ttg: Issuance Of Import Tariffs, Freight Cars From 15 Seats Used

Original Language Title: Quyết định 36/2011/QĐ-TTg: Về việc ban hành mức thuế nhập khẩu xe ôtô chở người từ 15 chỗ ngồi trở xuống đã qua sử dụng

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Pursuant to the law on organization of the Government of 25 December 2001;

Export Tax base, tax imports on June 14, 2005;

Pursuant to Decree No. 87/2010/ND-CP of 13 August 2010 the Government detailing the implementation of a number of articles of the law on the export Tax, import tax;

Pursuant to Decree No. 12/2006/ND-CP dated 26 January 2006 from the Government detailing the implementation of the commercial law;

Considering the recommendation of the Minister of finance, DECIDES: 1. Enacted tax rates for cars, freight goods from 15 seats (including the driver) used are as follows: 1. for cars carrying people from 9 seats (including the driver) has a displacement under 1500 cc: description of items in the group code in preferential import tariff calculation unit tariff (USD)-Under 1000 cc The 3,500.00-8703 From 1000 cc to 1500 cc under The 8,000.00 8703 2. For cars from 10 to 15 seats (including the driver) described In item group codes in the preferential import tariff calculation unit tariff (USD)-From 2,000 cc back down The 2,000-9,500.00 8702 cc to 3000 cc 8702 8702 13,000.00-over 3,000 cc Were The 17,000.00 3. Import tariffs for cars carrying people from 9 seats (including the driver) in the group code 8703 in preferential import tariff is determined as follows: a) for cars with displacement from 1,500 cc to under 2,500 cc: import tax rates = $ 5,000 X + b) for cars has a displacement from 2,500 cc or over : import tax rates = $ 15,000 X + c) X stated at points a, b account are determined as follows: X = price used car tax (x) with the tax rate of the new car tax of the same kind in Chapter 87 in preferential import tariff in effect at the time of registration of customs declarations.

Article 2. The responsibility of the Ministry of Finance: 1. Base the actual situation in each period, issued the decision to adjust the increase or decrease in the range of 20% the tax rate specified in article 1 of this decision, but not exceeding the ceiling according to the commitment to join the World Trade Organization (WTO) of Vietnam to implement the target control and regulate consumer , preventing the phenomenon of taking advantage to commercial fraud. Case of need adjusted 20% above the Prime Minister's decision.

2. Pursuant to Decree No. 40/2007/ND-CP dated 16 March 2007 of the Government regulations on the determination of the customs value of exported goods, imported to specific instructions about the import tax calculation prices for automotive vehicles specified in paragraph 3 article 1 this decision in order to prevent the phenomenon of the opening price lower than the import car fact to tax evasion, ensure compliance with the principles of publicity, transparency and do not give rise to additional administrative procedures.

Article 3. Terms of implementation 1. This decision has effect from January 15, 2011 and replaces decision No. 69/2006/QD-TTg dated 28 March 2006 from the Prime Minister's issuance of absolute tax rates car import tariffs to import used.

2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, is responsible for the implementation of this decision.