|
THE MINISTRY OF INDUSTRY AND TRADE
-------
|
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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|
|
No.: 163/2015/TT-BTC
|
Hanoi, November 05th, 2015
|
CIRCULAR
MODIFYING PREFERENTIAL IMPORT TAX RATES APPLICABLE TO MOTOR
VEHICLES USED FOR TRANSPORT OF GOODS IN HEADING 87.04 AND AUTOMOBILE KNOCK-DOWN
KITS, CHASSIS FITTED WITH ENGINES IN CHAPTER 98 OF PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on
Export and import tax dated 14/6/2005;
Pursuant to Resolution
No. 295/2007/NQ-UBTVQH12 dated 28/9/2007 on the promulgation of Export tariff according to the list
of taxable goods and tax framework applicable to each group of goods,
Preferential import tariff according to the list of taxable goods and the
preferential tax framework for each group of goods;
Pursuant to Decree No.
87/2010/ND-CP dated August 13, 2010 by the Government detailing the
implementation of a number of articles of the Law on Export and import tax;
Pursuant to Decree No.
215/2013/ND-CP dated December 23, 2013 by the Government defining the
functions, tasks, entitlements and organizational structure of the Ministry of
Finance;
At the request of the
Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular modifying the preferential import
tax rates applicable to motor vehicles used for transport of goods in group
87.04 and automobile knock-down kits, chassis fitted with engines, having cabin
in Chapter 98 of Preferential import tariff.
...
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Preferential import tax rates
applicable to motor vehicles for transport of goods in group 87.04 enclosed
with Circular No. 173/2014/TT-BTC dated 14/11/2014 by the Minister of Finance to fulfill WTO commitment in
2015 are modified as prescribed in section I of the List enclosed with this
Circular.
Article 2.
Modification of preferential import tax rates particularly applicable to
automobile knock-down kits, chassis fitted with engines, having cabin, in
Chapter 98
1. Preferential
import tax rates particularly applicable to unassembled
knock-down kits, consistent or inconsistent, of motor vehicles used for transport
of goods in group 98.21 section II Chapter 98 in Appendix II - Preferential
import tariff, enclosed with Circular No. 164/2013/TT-BTC dated 15/11/2013 by the Minister of Finance is modified as prescribed in
clause 1 section II of the List enclosed herewith.
2. Preferential
import tax rates particularly applicable to
chassis fitted with engines, having cabin, with Gross Vehicle Weight (GVW)
exceeding 20 t but not exceeding 45 t specified in Circular No. 164/2013/TT-BTC
dated 15/11/2013 by the Minister of Finance is modified as prescribed in
clause 2 section II of the List enclosed herewith.
Article 3. Effect
This Circular
comes into effect from December 20, 2015.
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PREFERENTIAL IMPORT TAX RATES APPLICABLE TO GOODS IN GROUP
87.04 IN PREFERENTIAL IMPORT TARIFF
(Enclosed with Circular No. 163/2015/TT-BTC dated 05/11/2015 by the
Ministry of Finance)
I. Preferential import
tax rates of automobiles belong to group 87.04:
Code
Description
Rate
(%)
87.04
Motor
vehicles for the transport of goods.
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8704.10
- Dumpers
designed for off-highway use:
- - Other:
8704.10.23
- - - GVW not exceeding 5 t
56
...
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- - - GVW exceeding 5 t
but not exceeding 10 t
50
8704.10.25
- - - GVW exceeding 10 t but not exceeding 20 t
50
8704.10.26
- - - GVW exceeding 20 t but not exceeding 24 t
50
8704.10.27
...
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10
8704.10.28
- - - GVW exceeding 45 t
0
- Other, with
compression-ignition internal combustion piston engine (diesel or
semi-diesel):
8704.21
- - GVW not
exceeding 5 t:
...
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- - - Other:
8704.21.21
- - - - Refrigerated trucks
20
8704.21.22
- - - - Garbage collection vehicles
having a garbage compressing device
20
...
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- - - - Tanker vehicles;
bulk-cement trucks
20
8704.21.24
- - - - Armoured cargo vehicles for transporting valuables
10
8704.21.25
- - - - Hooklift trucks
20
8704.21.29
...
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70
8704.22
- - GVW
exceeding 5 t but not exceeding 20 t:
- - - GVW not exceeding 6 t:
- - - - Other:
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8704.22.21
- - - - - Refrigerated trucks
20
8704.22.22
- - - - - Garbage collection vehicles having a garbage
compressing device
20
8704.22.23
- - - - - Tanker vehicles; bulk-cement trucks
20
...
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- - - -- Armoured cargo vehicles for transporting
valuables
10
8704.22.25
- - - - - Hooklift trucks
20
8704.22.29
- - - - - Other
50
...
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- - - - Other:
8704.22.41
- - - - - Refrigerated trucks
20
8704.22.42
- - - - - Garbage collection vehicles having a garbage
compressing device
...
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8704.22.43
- - - - - Tanker vehicles; bulk-cement trucks
20
8704.22.44
- - - - - Armoured cargo vehicles for transporting
valuables
10
8704.22.45
- - - - - Hooklift trucks
20
...
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- - - - - Other:
8704.22.51
- - - - - - GVW exceeding 6 t but not exceeding 10 t
50
8704.22.59
- - - - - - Other
30
8704.23
...
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- - - GVW not exceeding 24 t:
- - - - Other:
8704.23.21
- - - - - Refrigerated trucks
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8704.23.22
- - - - - Garbage collection vehicles having a garbage
compressing device
20
8704.23.23
- - - - - Tanker vehicles; bulk-cement trucks
20
8704.23.24
- - - - - Armoured cargo vehicles for transporting
valuables
10
...
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- - - - - Hooklift trucks
20
8704.23.29
- - - - - Other
25
- - - GVW exceeding 24 t but not exceeding 45 t:
...
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8704.23.61
- - - - - Refrigerated trucks
20
8704.23.62
- - - - - Garbage collection vehicles having a garbage
compressing device
20
8704.23.63
- - - - - Tanker vehicles; bulk-cement trucks
...
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8704.23.64
- - - - - Armoured cargo vehicles for transporting valuables
10
8704.23.65
- - - - - Hooklift trucks
20
8704.23.66
- - - - - Dumpers
25
...
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- - - - - Other
25
- - - GVW exceeding 45 t:
- - - - Other:
8704.23.81
...
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0
8704.23.82
- - - - - Garbage collection vehicles having a garbage
compressing device
0
8704.23.83
- - - - - Tanker vehicles, bulk-cement trucks
0
8704.23.84
- - - - - Armoured cargo vehicles for transporting
valuables
...
...
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8704.23.85
- - - - - Hooklift trucks
0
8704.23.86
- - - - - Dumpers
0
8704.23.89
- - - - - Other
0
...
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- Other, with
spark-ignition internal combustion piston engine:
8704.31
- - GVW not
exceeding 5 t:
- - - Other:
8704.31.21
...
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20
8704.31.22
- - - - Garbage collection vehicles having a garbage
compressing device
20
8704.31.23
- - - - Tanker vehicles; bulk-cement trucks
20
8704.31.24
- - - - Armoured cargo vehicles for transporting
valuables
...
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8704.31.25
- - - - Hooklift trucks
20
8704.31.29
- - - - Other
70
8704.32
- - GVW
exceeding 5 t:
...
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- - - GVW not exceeding 6 t:
- - - - Other:
8704.32.21
- - - - - Refrigerated trucks
20
8704.32.22
...
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20
8704.32.23
- - - - - Tanker vehicles; bulk-cement trucks
20
8704.32.24
- - - - - Armoured cargo vehicles for transporting
valuables
10
8704.32.25
- - - - - Hooklift trucks
...
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8704.32.29
- - - - - Other
70
- - - GVW
exceeding 6 t but not exceeding 20 t:
- - - - Other:
...
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- - - - - Refrigerated trucks
20
8704.32.42
- - - - - Garbage collection vehicles having a garbage
compressing device
20
8704.32.43
- - - - - Tanker vehicles; bulk-cement trucks
20
8704.32.44
...
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10
8704.32.45
- - - - - Hooklift trucks
20
- - - - - Other:
8704.32.46
- - - - - - GVW exceeding 6 t but not exceeding 10 t
...
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8704.32.49
- - - - - - Other
45
- - - GVW exceeding 20 t but not exceeding 24 t:
- - - - Other:
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- - - - - Refrigerated trucks
20
8704.32.62
- - - - - Garbage collection vehicles having a garbage
compressing device
20
8704.32.63
- - - - - Tanker vehicles; bulk-cement trucks
20
8704.32.64
...
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10
8704.32.65
- - - - - Hooklift trucks
20
8704.32.69
- - - - - Other
35
- - - GVW exceeding 24 t but not exceeding 45 t:
...
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- - - - Other:
8704.32.81
- - - - - Refrigerated trucks
20
8704.32.82
- - - - - Garbage collection vehicles having a garbage
compressing device
20
...
...
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- - - - - Tanker vehicles; bulk-cement trucks
20
8704.32.84
- - - - - Armoured cargo vehicles for transporting
valuables
10
8704.32.85
- - - - - Hooklift trucks
20
8704.32.86
...
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25
8704.32.89
- - - - - Other
25
- - - GVW exceeding 45 t:
- - - - Other:
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8704.32.93
- - - - - Refrigerated trucks
0
8704.32.94
- - - - - Garbage
collection vehicles having a garbage compressing device
0
8704.32.95
- - - - - Tanker vehicles; bulk-cement trucks
0
...
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- - - - - Armoured cargo vehicles for transporting
valuables
0
8704.32.97
- - - - - Hooklift trucks
0
8704.32.98
- - - - - Dumpers
0
8704.32.99
...
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0
8704.90
- Other:
- - Other:
8704.90.91
- - - GVW not exceeding 5 t
...
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8704.90.92
- - - GVW exceeding 5 t but not exceeding 10 t
70
8704.90.93
- - - GVW exceeding 10 t but not exceeding 20 t
70
8704.90.94
- - - GVW exceeding 20 t but not exceeding 45 t
25
...
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- - - Other
0
II. Particular preferential import tax rates in Chapter
98:
1. Particular preferential import tax rates for unassembled knock-down
kit, consistent or inconsistent, for manufacture and assembly of automobiles in
group 87.04:
Code
Description
Code in section I Appendix II
Rate
(%)
98.21
...
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For unassembled knock-down kit, consistent or inconsistent,
for manufacture and assembly of automobiles.
9821
30
...
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- - Of dumpers
designed for off-highway use:
...
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9821
30
11
- - - GVW not
exceeding 5 t
8704
10
23
...
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9821
30
12
- - - GVW exceeding 5 t but not exceeding 10 t
8704
10
24
50
9821
...
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13
- - - GVW exceeding 10 t but not exceeding 20 t
8704
10
25
50
9821
30
14
...
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8704
10
26
7
9821
30
15
- - - GVW
exceeding 24 t but not exceeding 45 t
8704
...
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27
7
9821
30
19
- - - GVW exceeding 45 t
8704
10
28
...
...
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- - Of other, with
compression-ignition internal combustion piston engine (diesel or
semi-diesel):
9821
...
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21
- - - GVW not exceeding 5 t
8704
21
29
70
9821
30
22
...
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8704
22
29
50
9821
30
23
- - - GVW exceeding 6 t but not exceeding 10 t
8704
...
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51
50
9821
30
24
- - - GVW exceeding 10 t but not exceeding 20 t
8704
22
59
...
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9821
30
25
- - - GVW exceeding 20 t but not exceeding 24 t
8704
23
29
7
9821
...
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26
- - - GVW exceeding 24 t but not exceeding 45 t
8704
23
66
7
8704
23
69
...
...
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9821
30
29
- - - GVW exceeding 45 t
8704
23
86
0
8704
...
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89
- - Of other, with
spark-ignition internal combustion piston engine:
...
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9821
30
31
- - - GVW not exceeding 5 t
8704
31
29
70
9821
...
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32
- - - GVW exceeding 5 t but not exceeding 6 t
8704
32
29
70
9821
30
33
...
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8704
32
46
70
9821
30
34
- - - GVW exceeding 10 t but not exceeding 20 t
8704
...
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49
45
9821
30
35
- - - GVW exceeding 20 t but not exceeding 24 t
8704
32
69
...
...
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9821
30
36
- - - GVW exceeding 24 t but not exceeding 45 t
8704
32
86
7
8704
...
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89
9821
30
39
- - - GVW exceeding 45 t
8704
32
98
0
...
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32
99
- - Other:
...
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9821
30
91
- - - GVW not exceeding 5 t
8704
90
91
70
9821
...
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92
- - - GVW exceeding 5 t but not exceeding 10 t
8704
90
92
70
9821
30
93
...
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8704
90
93
70
9821
30
94
- - - GVW exceeding 20 t but not exceeding 45 t
8704
...
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94
7
9821
30
99
- - - Other
8704
90
99
...
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2. Particular preferential import tax rates for chassis fitted
with engines, having cabin
Code
Description
Code in section I Appendix II
Rate
(%)
98.36
Chassis fitted with
engines, having cabin (chassis cars, having cabin)
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- Of motor
vehicles for the transport of goods:
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- - Of dumpers
designed for off-highway use:
...
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10
00
- - - GVW exceeding 20 t but not exceeding 24 t
8704
10
26
18
...
...
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- - Of other,
with compression-ignition internal combustion piston engine (diesel or semi-diesel):
9836
20
- - - GVW exceeding 20 t but not exceeding 24 t:
...
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9836
20
10
- - - - Refrigerated trucks
8704
23
...
...
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18
9836
20
20
- - - - Garbage collection vehicles having a garbage
compressing device
8704
23
22
18
...
...
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20
30
- - - - Tanker vehicles; bulk-cement trucks
8704
23
23
18
9836
20
...
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- - - - Hooklift trucks
8704
23
25
18
9836
20
90
- - - - Other
...
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23
29
18
9836
30
- - - GVW exceeding 24 t but not exceeding 45 t:
...
...
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9836
30
10
- - - - Refrigerated trucks
8704
23
61
18
...
...
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30
20
- - - - Garbage collection vehicles having a garbage
compressing device
8704
23
62
18
9836
30
...
...
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- - - - Tanker vehicles; bulk-cement trucks
8704
23
63
18
9836
30
40
- - - - Hooklift trucks
...
...
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23
65
18
9836
30
50
- - - - Dumpers
8704
23
...
...
...
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18
9836
30
90
- - - - Other
8704
23
69
18
...
...
...
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- - Of other,
with spark-ignition internal combustion piston engine:
9836
40
...
...
...
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- - - GVW exceeding 20 t but not exceeding 24 t:
9836
40
10
- - - - Refrigerated trucks
...
...
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32
61
18
9836
40
20
- - - - Garbage collection vehicles having a garbage
compressing device
8704
32
...
...
...
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18
9836
40
30
- - - - Tanker vehicles; bulk-cement trucks
8704
32
63
18
...
...
...
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40
40
- - - - Hooklift trucks
8704
32
65
18
9836
40
...
...
...
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- - - - Other
8704
32
69
18
9836
50
- - - GVW exceeding 24 t but not exceeding 45 t:
...
...
...
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9836
50
10
Refrigerated
trucks
8704
32
...
...
...
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18
9836
50
20
- - - - Garbage collection vehicles having a garbage
compressing device
8704
32
82
18
...
...
...
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50
30
- - - - Tanker vehicles; bulk-cement trucks
8704
32
83
18
9836
50
...
...
...
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- - - - Hooklift trucks
8704
32
85
18
9836
50
50
- - - - Dumpers
...
...
...
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32
86
18
9836
50
90
- - - - Other
8704
32
...
...
...
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18
- - Of other:
...
...
...
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TVPL Pro Membership to see English documents.
90
00
- - - GVW exceeding 20 t but not exceeding 24 t
8704
90
94
18
