Quyết định 88/2005/QD-BTC
Quyết định số 88/2005/QD-BTC DECISION 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 (&lt;font color="red"&gt;Content Attached&lt;/font&gt;)
Tình trạng: Còn hiệu lực

MINISTRY OF FINANCE

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No: 88/2005/QD-BTC
	

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom - Happiness

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Hanoi, dated 01 December 2005

 DECISION

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

THE MINISTER OF FINANCE

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

(Signed)


Truong Chi Trung

 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

	

 




 

	

 

	

 

	

 - Dumpers designed for off-highway use:

	

 




 

	

 

	

 

	

 - - Completely Built-Up (CBU)/ Other:

	

 




8704

	

10

	

22

	

 - - - Of gross vehicle weight not exceeding 24 tons

	

*




 

	

 

	

 

	

 

	

 




 

	

 

	

 

	

- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)

	

 




8704

	

21

	

 

	

- - of gross vehicle weight not exceeding 5 ton:

	

 




 

	

 

	

 

	

 - - - CBU/ Other:

	

 




8704

	

21

	

25

	

 - - - - Vans, pick-up trucks and similar vehicles

	

80




8704

	

21

	

26

	

- - - - Ordinary lorries

	

80




8704

	

21

	

29

	

- - - - Other

	

80




 

	

 

	

 

	

 

	

 




 

	

 

	

 

	

- Other, with spark-ignition internal combustion piston engine:

	

 




8704

	

31

	

 

	

- - of gross vehicle weight not exceeding 5 ton:

	

 




 

	

 

	

 

	

 - - - CBU/ Other:

	

 




8704

	

31

	

25

	

 - - - - Vans, pick-up trucks and similar vehicles

	

80




8704

	

31

	

26

	

- - - - Ordinary lorries

	

80




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

	

80




 

	

 

	

 

	

 

	

 




8704

	

90

	

 

	

- Other:

	

 




 

	

 

	

 

	

- - of gross vehicle weight not exceeding 5 ton:

	

 




 

	

 

	

 

	

 - - - CBU/ Other:

	

 




8704

	

90

	

41

	

 - - - - Vans, pick-up trucks and similar vehicles

	

80




8704

	

90

	

42

	

- - - - Ordinary lorries

	

80




8704

	

90

	

49

	

- - - - Other

	

80




 

	

 

	

 

	

- - - of gross vehicle weight exceeding 24 tons:

	

 




8704

	

90

	

61

	

 - - - - Vans, pick-up trucks and similar vehicles

	

20*




8704

	

90

	

62

	

- - - - Ordinary lorries

	

20*




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.

	

Description

	

Of Heading

	

Tax Rate

(%)




1

	

Dumpers designed for off-highway use, of gross vehicle weight not exceeding 5 tons

	

8704.10.22

	

80




 

	

 

	

 

	

 




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