MINISTRY OF
FINANCE
GENERAL DEPARTMENT OF CUSTOMS
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|
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 4394/TCHQ-TXNK
On HS codes, import tax and excise tax for
electric vehicles and plug in hybrid electric vehicles
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Hanoi, July
4, 2019
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To: A Chau
Automobile Limited Liability Company
(Address: 6B Ton Duc Thang, Ben Nghe Ward, 1st District, Ho Chi Minh
City)
General Department of Customs receives Official
Dispatch No. 01/03-2019/AA dated March 20, 2019 of A Chau Automobile Limited
Liability Company (hereinafter referred to as “Company”) relating to HS codes,
import tax and excise tax of electric vehicles and plug in hybrid electric
vehicles. General Department of Customs gives its opinions hereunder regarding
this matter:
1. Regarding definition of
electric vehicles (EV) and plug in hybrid electric vehicles (PHEV)
The Company is advised to contact Ministry of
Transport for competent response.
2. Regarding HS codes and
corresponding import tax.
Pursuant to Circular No. 65/2017/TT-BTC dated June
27, 2017 of Ministry of Finance on issuance of Vietnam nomenclature of exports
and imports, the Official Dispatch of the Company failed to specify seating
capacity of each vehicle model. To be specific:
- HS codes of EV may be
reviewed in following headings:
+ Heading 87.02: “Motor vehicles for the transport
of 10 or more persons, including the driver”, sub-heading 8702.40 “-For
vehicles powered solely by electric engines:”
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Sub-heading 8703.10 “- Vehicles specially
designed for travelling on snow; golf cars and similar vehicles:”
Sub-heading 8703.80 “- Others, vehicles powered
solely by electric engines:”
- HS codes of PHEV may be
classified into following headings:
+ Heading 87.02: “Motor vehicles for the transport
of 10 or more persons, including the driver”.
Sub-heading 8702.20: “- Powered by both
compression-ignition reciprocating internal combustion piston engine (diesel or
semi-diesel) and electric engine:”
Sub-heading 8702.30: “- Powered by both
spark-ignition reciprocating internal combustion piston engine and electric
engine:”
Or
+ Heading 87.03: “Motor cars and other motor vehicles
principally designed for the transport of persons (other than those of heading
87.02), including station wagons and racing cars”.
Sub-heading 8703.10 “- Vehicles specially
designed for travelling on snow; golf cars and similar vehicles:”
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Sub-heading 8703.70: “- Others, powered by both
compression-ignition reciprocating internal combustion piston engine (diesel or
semi-diesel) and electric engine, externally charged.”
Specific code for a product shall be determined by
design, functions and article description of the product, which will enable
determination of respective import tax according to Decree No. 125/2017/ND-CP
dated November 6, 2017 of the Government on amendments to Decree No.
122/2016/ND-CP dated September 1, 2016 of the Government on schedules of import
tariffs and preferential import tariffs, list of goods and its flat tax,
compound tariff, and out-of-quota import tariff.
3. Regarding excise tax:
Pursuant to Clause 2 Article 2 of Law on Excise Tax
No. 106/2016/QH13 with amendments to Clause 4 Section I of Schedule of excise
tax under Article 7, tax rates of electric vehicles and hybrid electric-petroleum
vehicles are as follows:
dd) Automobiles powered by petroleum in
combination with electricity or biofuels, petroleum ratio does not exceed 70%
of total fuel use
70% of tax rates applied to vehicles of the same
types under Points 4a, 4b, 4c and 4d of the Tax schedule under this Article.
g) Electric automobiles
- Maximum seating capacity
of 9
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Seating capacity of 10 to
less than 16
10
- Seating capacity of 16 to
less than 24
5
- For passenger and cargo
transportation
10
The Company shall refer to regulations to determine
HS codes, import tax and excise tax of import goods.
For your information./.
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
PP. DIRECTOR
GENERAL
ACTING DIRECTOR OF IMPORT-EXPORT TAX DEPARTMENT
DEPUTY DIRECTOR
Dao Thu Huong