Quyết định 98/2005/QĐ-BTC

DECISION No. 98/2005/QD-BTC OF DECEMBER 22, 2005, AMENDING THE PREFERENTIAL IMPORT TAX RATES OF MOTOR VEHICLES FOR THE TRANSPORT OF PERSONS UNDER HEADINGS No. 8702 AND No. 8703 IN THE PREFERENTIAL IMPORT TARIFF THE MINISTER OF FINANCE Pursuant to Import Tax and Export Tax Law No. 45/2005/QH11 of June 14, 2005; Pursuant to the National Assembly Standing Committee's Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket for each commodity group, the Preferential Import Tariff according to the list of commodity groups and the preferential tax rate bracket for each commodity group; Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies; 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 Finance Ministry; 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; At the proposal of the director of the Department for Tax Policies, DECIDES: Article 1.- To amend the preferential import tax rates of motor vehicles for the transport of persons under Headings No. 8702 and No. 8703 of the Preferential Import Tariff promulgated together with the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003, and the Regulation in the Finance Minister's Decision No. 97/2005/QD-BTC of December 15, 2005, into new ones specified in the amended List of preferential import tax rates of motor vehicles for the transport of persons, promulgated together with this Decision. Article 2.- To apply the import tax rate of 150% (one hundred and fifty per cent) to used motor vehicles for the transport of persons mentioned in Article 1 of this Decision and used motor vehicles for cargo transport and of a gross vehicle weight not exceeding 5 tons specified in the Finance Minister's Decision No. 88/2005/QD-BTC of December 1, 2005. Article 3.- This Decision takes effect and applies to all import declarations registered with customs offices 15 days after its publication in "CONG BAO." For the Finance Minister Vice Minister TRUONG CHI TRUNG LIST OF AMENDED PREFERENTIAL IMPORT TAX RATES OF MOTOR VEHICLES FOR THE TRANSPORT OF PERSONS (Promulgated together with the Finance Minister's Decision No. 98/2005/QD-BTC of December 22, 2005) Code Description of commodities Tax rate (%) 8702 Motor vehicles for transport of 10 persons or more, including driver 8702 10 - With compression-ignition internal combustion piston engine (diesel or semi-diesel): - - Motor vehicles for transport of less than 16 persons: - - - Passenger motor vehicles: - - - - In complete units/Other types: 8702 10 06 - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons 90 8702 10 07 - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons 90 8702 10 08 - - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons 90 8702 10 09 - - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons 90 8702 10 10 - - - - - Of a g.v.w exceeding 24 tons 90 - - - Other: - - - - In complete units/Other: 8702 10 15 - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons 90 8702 10 16 - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons 90 8702 10 17 - - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons 90 8702 10 18 - - - - - Of a g.v.w exceeding 24 tons 90 - - Motor vehicles for transport of between 16 and under 30 persons: - - - Passenger motor vehicles - - - - In complete units/Other: 8702 10 26 - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons 90 8702 10 27 - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons 90 8702 10 28 - - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons 90 8702 10 31 - - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons 90 8702 10 32 - - - - - Of a g.v.w exceeding 24 tons 90 - - - Other: - - - - In complete units/Other: 8702 10 37 - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons 90 8702 10 38 - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons 90 8702 10 39 - - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons 90 8702 10 40 - - - - - Of a g.v.w exceeding 24 tons 90 - - Motor vehicles for transport of 30 persons or more: - - - Bus of other types - - - - In complete units/Other: 8702 10 56 - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons 90 8702 10 57 - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons 90 8702 10 58 - - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons 90 8702 10 59 - - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons 90 8702 10 60 - - - - - Of a g.v.w exceeding 24 tons 90 - - - Other: - - - - In complete units/Other: 8702 10 65 - - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons 90 8702 10 66 - - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons 90 8702 10 67 - - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons 90 8702 10 68 - - - - - Of a g.v.w exceeding 24 tons 90 8702 90 - Other: - - Motor vehicles for transport of less than 16 persons: - - - Passenger motor vehicles: 8702 90 12 - - - - In complete units/Other 90 - - - Other: 8702 90 22 - - - - In complete units/Other 90 - - Motor vehicles for transport of between 16 and under 30 persons: - - - Passenger motor vehicles: 8702 90 32 - - - - In complete units/Other 90 - - - Other 8702 90 42 - - - - In complete units/Other 90 - - Motor vehicles for transport of 30 persons or more: - - - Bus of other types 8702 90 62 - - - - In complete units/Other 90 - - - Other 8702 90 92 - - - - In complete units/Other 90 8703 Motor cars and other motor vehicles designed mainly for the transport of persons (other than those under Heading No. 8702), including vehicles for transport of persons with separate luggage compartments and racing cars 8703 10 - Vehicles specially designed for traveling on snow; golf cars and similar vehicles: - - Vehicles for transport of no more than 8 persons, including driver: 8703 10 11 - - - Golf cars and golf buggies 90 8703 10 12 - - - Small racing cars 90 8703 10 19 - - - Other 90 - - Vehicles for transport of 9 persons, including driver 8703 10 91 - - - Golf cars and golf buggies 90 8703 10 99 - - - Other 90 - Other vehicles, with spark-ignition internal combustion piston engine: 8703 21 - - Of a cylinder capacity not exceeding 1,000 cc: - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), of a type for transport of no more than 8 persons, including driver: 8703 21 32 - - - - In complete units/Other 90 - - - Other vehicles, for transport of no more than 8 persons: 8703 21 42 - - - - Four-wheel drive vehicles, in complete units/Other 90 8703 21 44 - - - - Other 90 - - - Other, for transport of 9 persons, including driver 8703 21 52 - - - - Four-wheel drive vehicles, in complete units/Other 90 8703 21 54 - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other 90 8703 21 56 - - - - Other 90 8703 22 - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703 22 20 - - - Motor-homes 90 - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), of a type for transport of no more than 8 persons, including driver: 8703 22 52 - - - - In complete units/Other 90 - - - Other, for transport of no more than 8 persons: 8703 22 62 - - - - Four-wheel drive vehicles, in complete units/Other 90 8703 22 64 - - - - Other 90 - - - Other, for transport of 9 persons, including driver: 8703 22 72 - - - - Four-wheel drive vehicles, in complete units/Other 90 8703 22 74 - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other: 90 8703 22 76 - - - - Other 90 8703 23 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: 8703 23 12 - - - Motor-homes 90 - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: - - - - In complete units/Other 8703 23 21 - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 23 22 - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 23 23 - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 23 24 - - - - - Of a cylinder capacity of 2,500 cc or more 90 - - - Other, for transport of no more than 8 persons: - - - - Four-wheel drive vehicles, in complete units/Other 8703 23 31 - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 23 32 - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 23 33 - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 23 34 - - - - - Of a cylinder capacity of 2,500 cc or more 90 - - - - Other: 8703 23 41 - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 23 42 - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 23 43 - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 23 44 - - - - - Of a cylinder capacity of 2,500 cc or more 90 - - - Other, for transport of 9 persons, including driver: - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars): - - - - - In complete units/Other 8703 23 51 - - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 23 52 - - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 23 53 - - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 23 54 - - - - - - Of a cylinder capacity of 2,500 cc or more 90 - - - - Four-wheel drive vehicles, in complete units/Other: 8703 23 61 - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 23 62 - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 23 63 - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 23 64 - - - - - Of a cylinder capacity of 2,500 cc or more 90 - - - - Other: 8703 23 71 - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 23 72 - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 23 73 - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 23 74 - - - - - Of a cylinder capacity of 2,500 cc or more 90 8703 24 - - Of a cylinder capacity of over 3,000 cc - - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc: 8703 24 12 - - - - Motor-homes 90 - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver 8703 24 22 - - - - - In complete units/Other 90 - - - - Other, for transport of no more than 8 persons: 8703 24 32 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 24 34 - - - - - Other 90 - - - - Other, for transport of 9 persons including driver: 8703 24 42 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 24 44 - - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other 90 8703 24 46 - - - - - Other 90 - - - Of a cylinder capacity of over 4,000 cc: 8703 24 52 - - - - Motor-homes 90 - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver 8703 24 62 - - - - - In complete units/Other 90 - - - - Other, for transport of no more than 8 persons: 8703 24 72 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 24 74 - - - - - Other 90 - - - - Other, for transport of 9 persons, including driver: 8703 24 82 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 24 84 - - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other 90 8703 24 86 - - - - - Other 90 - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): 8703 31 - - Of a cylinder capacity not exceeding 1,500 cc: 8703 31 20 - - - Motor-homes 90 - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: - - - - In complete units/Other 8703 31 52 - - - - - Brand-new 90 - - - Other, for transport of no more than 8 persons: 8703 31 62 - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 31 64 - - - - Other 90 - - - Other, for transport of 9 persons, including driver: 8703 31 72 - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 31 74 - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other 90 8703 31 77 - - - - Other 90 8703 32 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703 32 12 - - - Motor-homes 90 - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: - - - - In complete units/Other: 8703 32 23 - - - - - Brand-new 90 - - - Other, for transport of no more than 8 persons: - - - - Four-wheel drive vehicles, in complete units/Other: 8703 32 34 - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 32 35 - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 32 36 - - - - - Of a cylinder capacity of 2,000 cc or more 90 - - - - Other: 8703 32 44 - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 32 45 - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 32 46 - - - - - Of a cylinder capacity of 2,000 cc or more 90 - - - Other, for transport of 9 persons, including driver: - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars): - - - - - In complete units/Other: 8703 32 53 - - - - - - Brand-new 90 - - - - Other - - - - - Four-wheel drive vehicles, in complete units/Other: 8703 32 64 - - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 32 65 - - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 32 66 - - - - - - Of a cylinder capacity of 2,000 cc or more 90 - - - - - Other: 8703 32 74 - - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 32 75 - - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 32 76 - - - - - - Of a cylinder capacity of 2,000 cc or more 90 8703 33 - - Of a cylinder capacity of over 2,500 cc: 90 - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc: 8703 33 12 - - - - Motor-homes 90 - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: 8703 33 22 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 - - - - Other, for transport of no more than 8 persons: 8703 33 25 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 33 27 - - - - - Other 90 - - - - Other, for transport of 9 persons, including driver: 8703 33 29 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 33 31 - - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other: 90 8703 33 34 - - - - - Other 90 - - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc: 8703 33 42 - - - - Motor-homes 90 - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: 8703 33 52 - - - - - In complete units/Other, brand-new 90 - - - - Other, for transport of no more than 8 persons: 8703 33 55 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 33 57 - - - - - Other 90 - - - - Other, for transport of 9 persons, including driver: 8703 33 59 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 33 62 - - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other: 90 8703 33 65 - - - - - Other 90 - - - Of a cylinder capacity exceeding 4,000 cc: 8703 33 72 - - - - Motor-homes 90 - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: 8703 33 82 - - - - - In complete units/Other, brand-new 90 - - - - Other, for transport of no more than 8 persons: 8703 33 85 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 33 87 - - - - - Other 90 - - - - Other, for transport of 9 persons, including driver: 8703 33 89 - - - - - Four-wheel drive vehicles, in complete units/Other: 90 8703 33 92 - - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other: 90 8703 90 - Other: 8703 90 12 - - Motor-homes 90 - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver: 8703 90 21 - - - Electricity-powered 90 - - - Other: - - - - In complete units/Other: 8703 90 26 - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 90 27 - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 90 28 - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 90 31 - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc 90 8703 90 32 - - - - - Of a cylinder capacity of 3,000 cc or more 90 - - Other, for transport of no more than 8 persons: - - - Four-wheel drive vehicles, in complete units/Other: 8703 90 37 - - - - Of a cylinder capacity of under 1,800 cc 90 8703 90 38 - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 90 41 - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 90 42 - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc 90 8703 90 43 - - - - Of a cylinder capacity of 3,000 cc or more 90 - - - Other 8703 90 48 - - - - Of a cylinder capacity of under 1,800 cc 90 8703 90 51 - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 90 52 - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 90 53 - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc 90 8703 90 54 - - - - Of a cylinder capacity of 3,000 cc or more 90 - - Other, for transport of 9 persons: - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars): 8703 90 61 - - - - Electricity-powered 90 - - - - Other: - - - - - In complete units/Other: 8703 90 66 - - - - - - Of a cylinder capacity of under 1,800 cc 90 8703 90 67 - - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 90 68 - - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 90 71 - - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc 90 8703 90 72 - - - - - - Of a cylinder capacity of 3,000 cc or more 90 - - - Four-wheel drive vehicles, in complete units/Other: 8703 90 77 - - - - Of a cylinder capacity of under 1,800 cc 90 8703 90 78 - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 90 81 - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 90 82 - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc 90 8703 90 83 - - - - Of a cylinder capacity of 3,000 cc or more 90 - - - Other 8703 90 88 - - - - Of a cylinder capacity of under 1,800 cc 90 8703 90 91 - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc 90 8703 90 92 - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc 90 8703 90 93 - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc 90 8703 90 94 - - - - Of a cylinder capacity of 3,000 cc or more 90