Decision 05/2007/QĐ-BTC
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 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 the specific import tax rates for used cars for transport of not more than 15 persons, including the driver, specified in 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. Cars for transport of not more than 5 persons, including the driver, of a cylinder capacity of: |
|||
|
- Between 1,000 cc and under 1,500 cc |
8703 |
Car |
6,300.00 |
|
- Between 1,500 cc and 2,000 cc |
8703 |
Car |
8,500.00 |
|
- 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 |
15,000.00 |
|
- Above 5,000 cc |
8703 |
Car |
26,250.00 |
|
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 |
7,650.00 |
|
- Between above 2,000 cc and 3,000 cc |
8703 |
Car |
11,200.00 |
|
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 |
6,800.00 |
|
- Between above 2,000 cc and 3,000 cc |
8702 |
Car |
9,600.00 |
Article 2.- This Decision takes effect and applies to all declarations of import goods registered with customs offices 15 days after its publication in "CONG BAO". Specific import tax rates not amended in this Decision shall still be applied according to the Prime Minister's Decision No. 69/2006/QD-TTg of March 28, 2006.
Thuộc tính văn bản
- Số ký hiệu
- 05/2007/QĐ-BTC
- Loại văn bản
- Bản dịch văn bản
- Cơ quan ban hành
- Bộ Tài chính
- Ngày ban hành
- 15/01/2007
- Ngày có hiệu lực
- 14/02/2007
- Ngày hết hiệu lực
- 03/12/2007
- Tình trạng hiệu lực
- Hết hiệu lực toàn bộ
- Phạm vi
- Trung ương
- Lĩnh vực
- Chưa phân loại
- Chức danh người ký
- Thứ trưởng
- Người ký
- Trương Chí Trung
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