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THE
MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 88/2005/QD-BTC
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Hanoi, December 01, 2005
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ON
AMENDING THE PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO MOTOR VEHICLES FOR
TRANSPORT OF GOODS, OF GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONS AND OF GROSS
VEHICLE WEIGHT EXCEEDING 45 TONS
Pursuant the
import tariffs on the basis of the List of groups of goods subject to Import
Duties issued with the Resolution No. 63/NQ-UBTVQH10 of the Standing Committee
of the 10th National Assembly dated 10 October 1998 as amended by the
Resolution No. 399/2003/NQ-UBTVQH11 of the Standing Committee of the 11th
National Assembly dated 19 June 2003 on amendment of and addition to the
import tariffs on the basis of the List of groups of goods subject to Import
Duties;
Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 regulating
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
Pursuant to the Article 1 of the Decree 94/1998/ND-CP of the Government dated
17 November 1998 providing detail provisions for implementation of the Law on
Amendment of and Addition to a Number of Articles of the Law on Import and
Export Duties No. 04/1998/QH10 dated 20 May 1998;
At the request of the Director of Tax Policy Department;
DECIDES:
Article 1: To amend the preferential rates of import duty applicable to motor
vehicles used for transport of goods, of gross vehicle weight not exceeding 5
tons and of gross vehicle weight exceeding 45 tons under Heading 8704 in the
Preferential Import Tariffs (including List I and List II) which is issued with
the Decision No 110/2003/QD-BTC of the Minister of Finance dated 25 July 2003
to the new rates provided in the List of amended preferential rates of import
duty attached to this Decision.
Article 2: This Decision shall take its effect and applicable to all declarations
of imported goods registered with the Customs Office after 15 days from the
date of publication in the Official Gazette./.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Truong Chi Trung
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APPENDIX I
LIST OF AMENDED PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO MOTOR
VEHICLES FOR TRANSPORT OF GOODS, OF GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONS
AND OF GROSS VEHICLE WEIGHT EXCEEDING 45 TONS IN THE PREFERENTIAL IMPORT
TARIFFS (LIST I)
Attached to the Decision No. 88 /2005/QD-BTC of
the Minister of Finance dated 1 December 2005
Heading
Description
Tax Rate(%)
8704
Motor vehicles for transport of goods
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- Dumpers designed for off-highway use:
- - Completely Built-Up (CBU)/ Other:
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8704
10
22
- - - Of gross vehicle weight not exceeding 24 tons
*
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- Other, with compression-ignition internal combustion
piston engine (diesel or semi-diesel)
8704
21
- - of gross vehicle weight not exceeding 5 ton:
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- - - CBU/ Other:
8704
21
25
- - - - Vans, pick-up trucks and similar vehicles
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8704
21
26
- - - - Ordinary lorries
80
8704
21
29
- - - - Other
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- Other, with spark-ignition internal combustion piston
engine:
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8704
31
- - of gross vehicle weight not exceeding 5 ton:
- - - CBU/ Other:
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8704
31
25
- - - - Vans, pick-up trucks and similar vehicles
80
8704
31
26
- - - - Ordinary lorries
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8704
31
27
- - - - Three-wheeled light trucks of a cylinder capacity
not exceeding 356 cc and loading capacity not exceeding 350 kg
80
8704
31
29
- - - - Other
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8704
90
- Other:
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- - of gross vehicle weight not exceeding 5 ton:
- - - CBU/ Other:
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8704
90
41
- - - - Vans, pick-up trucks and similar vehicles
80
8704
90
42
- - - - Ordinary lorries
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8704
90
49
- - - - Other
80
- - - of gross vehicle weight exceeding 24 tons:
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8704
90
61
- - - - Vans, pick-up trucks and similar vehicles
20*
8704
90
62
- - - - Ordinary lorries
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8704
90
69
- - - - Other
20*
APPENDIX II
LIST OF AMENDED PREFERENTIAL RATES OF IMPORT DUTY APPLICABLE TO MOTOR
VEHICLES FOR TRANSPORT OF GOODS, OF GROSS VEHICLE WEIGHT NOT EXCEEDING 5 TONS
AND OF GROSS VEHICLE WEIGHT EXCEEDING 45 TONS IN THE PREFERENTIAL IMPORT
TARIFFS (LIST II)
Attached to the Decision No. 88 /2005/QD-BTC of
the Minister of Finance dated 1 December 2005
No.
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Of Heading
Tax Rate
(%)
1
Dumpers designed
for off-highway use, of gross vehicle weight not exceeding 5 tons
8704.10.22
80
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2
Motor vehicles
used for transport of goods, of gross vehicle weight exceeding 45 tons
8704.90.61
8704.90.62
8704.90.69
0
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