Quyết định số 88/2005/QD-BTCDECISION 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 (<font color=red>Content Attached</font>)

MINISTRY OF FINANCE ─── No: 88/2005/QD-BTC SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom - Happiness ───────────────── 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