Thông tư 28/2013/TT-BTC điều chỉnh mức thuế nhập khẩu xe ôtô chở người đã qua sử dụng quy định tại khoản 1 điều 1 Quyết định 36/2011/QĐ-TTg do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ADJUSTING IMPORT TAX RATES FOR USED CARS SPECIFIED IN CLAUSE 1, ARTICLE 1 OF THE DECISION NO. 36/2011/QD-TTG , OF JUNE 29, 2011, OF THE PRIME MINISTER

Pursuant to the Law No. 45/2005/QH11, of June 14, 2005, on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 26, 2006, detailing implementation of the Commercial Law;

Pursuant to the Government’s Decree No. 118/2008/ND-CP , of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decision No. 36/2011/QD-TTg , of June 29, 2011, of the Prime Minister, promulgating import tax rates for used cars of 15 seats or less,

At the proposal of the General Directorate of General Department of Customs;

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Article 1. To adjust import tax rates for cars of 9 seats or less (including driver) with a cylinder capacity of under 1,500 cc specified in clause 1, Article 1 of the Decision No. 36/2011/QD-TTg , of June 29, 2011, of the Prime Minister into the new absolute import duty rates as follows:

Description 

Heading of Preferential Import Tariff

Unit of calculation

Tax rate (USD)

- Under 1,000 cc

8703

Car

4,200.00

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8703

Car

9,600.00

Article 2. Import taxes rates that are not adjusted in this Circular shall comply with the Decision No. 36/2011/QD-TTg , of June 29, 2011, of the Prime Minister.

Article 3. This Circular takes effect after 45 days as from the date of its signing.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

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