Decision 146/2002/QD-BTC

DECISION No DECISION No. 146/2002/QD-BTC OF DECEMBER 4, 2002 AMENDING THE NAMES AND IMPORT TAX RATES OF AUTOMOBILES, PARTS AND ACCESSORIES THEREOF IN THE PREFERENTIAL IMPORT TARIFF THE MINISTER OF FINANCE Pursuant to the Government�s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies; Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance; Pursuant to the tax rate bracket prescribed in the Import Tariffs according to the List of Taxable Commodity Groups, issued together with Resolution No. 63/ND-UBTVQH10 of October 10, 1998 of the X th National Assembly�s Standing Committee; Pursuant to Article 1 of the Government�s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10 of May 20, 1998; On the basis of the direction of the Prime Minister in the Government Office�s Official Dispatch No. 5519/VPCP-KTTH of October 3, 2002 on automobile taxation; Consulting the ministries and branches and at the proposal of the General Director of Tax; DECIDES: Article 1.- To amend the names, codes and preferential import tax rates of a number of commodity items being automobiles and parts thereof prescribed in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Finance Minister, which has been amended and supplemented in the Lists amending the names and import tax rates of a number of commodity groups, issued together with the Finance Minister�s Decision No. 29/1999/QD-BTC of March 15, 1999, Decision No. 139/1999/QD-BTC of November 11, 1999, Decision No. 41/2000/QD-BTC of March 17, 2000 and Decision No. 210/2000/QD-BTC of December 25, 2000 into new names, codes and preferential tax rates included in the List amending the names, codes and import tax rates of a number of commodity items being automobiles and parts thereof, issued together with this Decision. Article 2.- To prescribe the preferential import tax rates for used automobiles which are of a kind designed for transporting cargo and have the maximum gross vehicle weight of 20 tons (Heading No. 8704), and automobiles designed for transporting persons, including used automobiles designed for transporting persons and having a separate luggage compartment (Headings No. 8702 and 8703), which are 50% (fifty per cent) higher than the preferential import tax rates for brand-new automobiles of the same types as prescribed in the current Preferential Import Tariff. Below is the formula for calculating the preferential import tax rates for used automobiles: The The preferential The preferential preferential import import tax rates for import tax rates for = tax rates for brand-new + brand-new automobiles used automobiles automobiles of of the same the same types types x 50% Article 3.- To change the preferential import tax rates prescribed for 5 (five) forms of automobile assembly prescribed in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Finance Minister, which has been amended and supplemented in the Lists amending the names and import tax rates of a number of commodity groups, issued together the Finance Minister�s Decision No. 29/1999/QD-BTC of March 15, 1999, Decision No. 139/1999/QD-BTC of November 11, 1999, Decision No. 41/2000/QD-BTC of March 17, 2000 and Decision No. 210/2000/QD-BTC of December 25, 2000 into new preferential import tax rates for various forms of automobile assembly according to each period as follows: 1. From January 1, 2003 to December 31, 2003 Ordinal number Form of assembly Preferential import tax rates (%) Automobiles of Headings No. 8702 and 8703 Automobiles of Heading No. 8704 1 CKD1 60% of import tax rate for brand-new automobiles in complete units 40% of import tax rate for brand-new automobiles in complete units 2 CKD2 40% of import tax rate for brand-new automobiles in complete units 20% of import tax rate for brand-new automobiles in complete units 3 IKD 10% of import tax rate for brand-new automobiles in complete units 5% of import tax rate for brand-new automobiles in complete units 1. From January 1, 2004 to December 31, 2004 Ordinal number Automobiles of Heading No. 8704 Automobiles of Headings No. 8702 and 8703 Form of assembly Preferential import tax rates (%) Form of assembly Preferential import tax rates (%) CKD1 50% of import tax rate for brand- new automobiles in complete units CKD 70% of import tax rate for brand- new automobiles in complete units CKD2 30% of import tax rate for brand- new automobiles in complete units IKD 10% of import tax rate for brand- new automobiles in complete units Below is the formula for calculating the preferential import tax rate for various forms of automobile assembly: The The The percentage preferential import preferential import of the preferential tax rate for a form = tax rate for brand-new x import tax rate for each of automobile automobiles form of automobile assembly in complete units assembly The preferential import tax rates prescribed for 3 (three) forms of assembly of automobiles of Heading No. 8704 mentioned at Point 2 shall apply through the end of December 31, 2004. From January 1, 2005, automobiles of Heading No. 8704 shall be subject to the import tax on automobiles of Headings No. 8702 and 8703 mentioned at Point 2. Article 4.- This Decision shall take implementation effect and apply to customs declaration forms already submitted to the customs offices as from January 1, 2003. To annul all previous provisions contrary to this Decision. For the Minister of Finance Vice Minister TRUONG CHI TRUNG LISTS OF AMENDED NAMES, CODES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF (Issued together with the Finance Minister�s Decision No. 146/2002/QD-BTC of December 4, 2002) Codes Description of commodity group, commodity item Tax rate (%) Heading Sub-Heading 4011 New pneumatic tires, of rubber 4011 10 00 - Of a kind used for small cars (including station wagons and racing cars) 50 4011 20 - Of a kind used for buses or trucks: 4011 20 10 - - With a width of up to 450 mm 50 4011 20 90 - - Other 5 4011 30 00 - Of a kind used for aircraft 5 4011 40 00 - Of a kind used for motorcycles 50 4011 50 00 - Of a kind used for bicycles 50 - Other: 4011 91 - - Having a "herring-bone" or similar tread: 4011 91 10 - - - With a width of up to 450 mm 30 4011 91 90 - - - Other 5 4011 99 - - Other: 4011 99 10 - - - With a width of up to 450 mm 30 4011 99 90 - - - Other 5 4012 Retreaded or used pneumatic tires; solid or cushion tires; replaceable treads and wheel linings of rubber 4012 10 - Retreaded tires: 4012 10 10 - - Of a kind used for small cars (including station wagons and racing cars) 50 - - Of a kind used for buses or trucks: 4012 10 21 - - - With a width of up to 450 mm 50 4012 10 29 - - - Other 5 4012 10 30 - - Of a kind used for aircraft 5 4012 10 40 - - Of a kind used for motorcycles 50 4012 10 50 - - Of a kind used for bicycles 50 - - Other: 4012 10 91 - - - With a width of up to 450 mm 30 4012 10 99 - - - Other 5 4012 20 - Used pneumatic tires: 4012 20 10 - - Of a kind used for small cars (including station wagons and racing cars) 50 - - Of a kind used for buses or trucks: 4012 20 21 - - - With a width of up to 450 mm 50 4012 20 29 - - - Other 5 4012 20 30 - - Of a kind used for aircraft 5 4012 20 40 - - Of a kind used for motorcycles 50 4012 20 50 - - Of a kind used for bicycles 50 4012 20 90 - - Other 30 4012 90 - Other: - - Solid and cushion tires: 4012 90 11 - - - With a width of up to 450 mm 30 4012 90 19 - - - Other 5 - - Replaceable treads: 4012 90 21 - - - With a width of up to 450 mm 30 4012 90 29 - - - Other 5 4012 90 30 - - - Wheel linings 30 4013 Inner tubes, of rubber 4013 10 - Of a kind used for small cars (including station wagons and racing cars), buses or trucks: 4013 10 10 - - Suitable to tires with a width of up to 450 mm 50 4013 10 90 - - Suitable to tires with a width exceeding 450 mm 5 4013 20 00 - Of a kind used for bicycles 50 4013 90 - Other: 4013 90 10 - - Of a kind used for aircraft 5 4013 90 20 - - Of a kind used for motorcycles 50 - - Other: 4013 90 91 - - - Suitable to tires with a width of up to 450 mm 30 4013 90 99 - - - Suitable to tires with a width exceeding 450 mm 5 8702 Automobiles that can transport 10 persons or more, including driver 8702 10 - With compression ignition internal combustion piston engine (diesel or semi-diesel): 8702 10 10 - - Transporting not more than 50 persons, including driver 100 8702 10 90 - - Other 60 8702 90 - Other: 8702 90 10 - - Transporting not more than 50 persons, including driver 100 8702 90 90 - - Other 60 Particularly: + Passenger-transporting vehicles in airports 50 8703 Automobiles and other motor vehicles designed principally for the transport of persons (other than those of Heading No. 8702), including station wagons and racing cars 8703 10 - Vehicles specially designed for travelling on snow; golf cars and similar kinds of cars: 8703 10 10 - - Vehicles transporting no more than 8 persons, including driver 100 8703 10 20 - - Vehicles transporting 9 persons, including driver 100 - Other vehicles with spark-ignition internal combustion piston engine: 8703 21 - - With a cylinder capacity not exceeding 1,000 cm 3 : 8703 21 10 - - - Ambulances 50 8703 21 20 - - - Vehicles for transporting not more than 8 persons, including driver 100 8703 21 30 - - - Vehicles transporting 9 persons, including driver 100 8703 22 - - With a cylinder capacity exceeding 1,000 cm 3 but not exceeding 1,500 cm 3 : 8703 22 10 - - - Ambulances 50 8703 22 20 - - - Vehicles for transporting not more than 8 persons, including driver 100 8703 22 30 - - - Vehicles transporting 9 persons, including driver 100 8703 23 - - With a cylinder capacity exceeding 1,500 cm 3 but not exceeding 3,000 cm 3 : 8703 23 10 - - - Ambulances 50 8703 23 20 - - - Vehicles for transporting not more than 8 persons, including driver 100 8703 23 30 - - - Vehicles transporting 9 persons, including driver 100 8703 24 - - With a cylinder capacity exceeding 3,000 cm 3 : 8703 24 10 - - - Ambulances 50 8703 24 20 - - - Vehicles for transporting not more than 8 persons, including driver 100 8703 24 30 - - - Vehicles transporting 9 persons, including driver 100 - Other vehicles with compression-ignition internal combustion piston engine: 8703 31 - - With a cylinder capacity not exceeding 1,500 cm 3 : 8703 31 10 - - - Ambulances 50 8703 31 20 - - - Vehicles for transporting not more than 8 persons, including driver 100 8703 31 30 - - - Vehicles transporting 9 persons, including driver 100 8703 32 - - With a cylinder capacity exceeding 1,500 cm 3 but not exceeding 2,500 cm 3 : 8703 32 10 - - Ambulances 50 8703 32 20 - - - Vehicles for transporting not more than 8 persons, including driver 100 8703 32 30 - - - Vehicles transporting 9 persons, including driver 100 8703 33 - - With a cylinder capacity exceeding 2,500 cm 3 : 8703 33 10 - - - Ambulances 50 8703 33 20 - - - Vehicles for transporting not more than 8 persons, including driver 100 8703 33 30 - - - Vehicles transporting 9 persons, including driver 100 8703 90 - Other: 8703 90 10 - - - Ambulances 50 8703 90 20 - - Vehicles for transporting not more than 8 persons, including driver 100 8703 90 30 - - Vehicles transporting 9 persons, including driver 100 Particularly: + Prisoners-carrying vehicles 10 + Funeral vehicles 50 8704 Motor vehicles for cargo transport 8704 10 00 - Tippers, dump trucks designed for use in narrow roads and alleys 100 - Other, with compression-ignition internal combustion piston engines (diesel or semi-diesel): 8704 21 - - G.v.w not exeeding 5 tons: 8704 21 10 - - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more 100 8704 21 90 - - - Other vehicles for cargo transport 100 8704 22 - - G.v.w exceeding 5 tons but not exceeding 20 tons: 8704 22 10 - - - Exceeding 5 tons but not exceeding 10 tons 60 8704 22 20 - - - Exceeding 10 tons but not exceeding 20 tons 30 8704 23 - - G.v.w exceeding 20 tons: 8704 23 10 - - - G.v.w exceeding 20 tons up to 50 tons 10 8704 23 90 - - - Other 0 - Vehicles with spark-ignition internal combustion piston engines: 8704 31 - - G.v.w not exceeding 5 tons: 8704 31 10 - - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more 100 8704 31 90 - - - Other vehicles for cargo transport 100 8704 32 - - G.v.w exceeding 5 tons: 8704 32 10 - - - G.v.w exceeding 5 tons but not exceeding 10 tons 60 8704 32 20 - - - G.v.w exceeding 10 tons but not exceeding 20 tons 30 8704 32 30 - - - G.v.w exceeding 20 tons up to 50 tons 10 8704 32 90 - - - Other 0 8704 90 - Other: - - G.v.w not exeeding 5 tons: 8704 90 11 - - - Pick-up vehicles with double cabin, of a type for transporting both passenger and cargo (principally for cargo transport), with a load capacity (for both passenger and cargo) of 950 kg or more 100 8704 90 19 - - - Other vehicles for cargo transport 100 8704 90 20 - - G.v.w exceeding 5 tons but not exceeding 10 tons 60 8704 90 30 - - G.v.w exceeding 10 tons but not exceeding 20 tons 30 8704 90 40 - - G.v.w exceeding 20 tons up to 50 tons 10 8704 90 90 - - Other 0 Particularly: + Vehicles designed for transporting frozen goods 30 + Vehicles designed for transporting garbage 30 + Vehicles designed for transporting money 50 + Tank trucks, vehicles designed for transporting acids or bituminous gases 10 + Vehicles designed for transporting wet concrete 30 8705 Special-purpose motor vehicles, other than those principally designed for transporting person or cargo (for example, breakdown lorries, crane lorries, fire engines, concrete-mixing vehicles, road sweepers, water-spraying vehicles, repair vehicles, X-ray vehicles) 8705 10 00 - Crane lorries 10 8705 20 00 - Drilling derrick vehicles 10 8705 30 00 - Fire engines 0 8705 40 00 - Concrete-mixing vehicles 30 8705 90 - Other: 8705 90 10 - - Road sweepers 10 8705 90 90 - - Other 10