This August 7 Decision amends specific import tax rates for used cars of 15 seats or less, provided for in the Prime Minister’s Decision No. 69/2006/QD-TTg of March 28, 2006. Specifically:
| Import tax rates under Decision No. 69/2006/QD-TTg (USD/car) | Import tax rates under Decision No. 72/2007/QD-BTC (USD/car) |
1. Cars of 5 seats or less, of a cylinder capacity of: | | |
- Between 1,000 cc and under 1,500 cc | 7,000 | 6,300 |
- Between 1,500 cc and 2,000 cc | 10,000 | 8,075 |
- Between over 2,000 cc and under 2,500 cc | 15,000 | 11,400 |
- Between 2,500 cc and 3,000 cc | 15,000 | 14,250 |
- Between over 3,000 cc and 4,000 cc | 18,000 | 17,100 |
- Between over 4,000 cc and 5,000 cc | 22,000 | 20,900 |
- Over 5,000 cc | 25,000 | 26,250 |
2. Cars of between 6 and 9 seats, of a cylinder capacity of: | | |
- 2,000 cc or less | 9,000 | 7,267 |
- Between over 2,000 cc and 3,000 cc | 14,000 | 10,640 |
- Between over 3,000 cc and 4,000 cc | 16,000 | 15,200 |
3. Cars of between 10 and 15 seats, of a cylinder capacity of: | | |
- 2,000 cc or less | 8,000 | 6,460 |
- Between over 2,000 cc and 3,000 cc | 12,000 | 9,120 |
- Over 3,000 cc | 15,000 | 14,250 |
Particularly for cars of 5 seats or less, of a cylinder capacity of under 1,000 cc, and cars of between 6 and 9 seats, of a cylinder capacity of over 4,000 cc, the specific import tax rates are kept unchanged at USD 3,000 and 20,000, respectively.
This Decision replaces Decision No. 05/2007/QD-BTC of January 15, 2007.-