On 15/8/2011, Ministry of Finance issued Circular No 116/2011/TT-BTC guiding to implement Decision No 36/2011/QĐ-TTg on stipulating import tax for used motor cars for the transport of 15 people or less.
Accordingly, to apply absolute tax level regulated at item 1,2 Article 1 of the Decision 36 to used cars having 9 seats or less and have cylinder capacity 1,500 cc, and used cars having 10 to 15 seats but not discriminating brands, producers, origin, styles, door number, Automatic transmission or Manual transmission, kinds of fuel used, model, production year, …
Simultaneously, to apply tax level regulated at item 3 Article 1 of the Decision 36 to used cars having 9 seats or less, belonging to group 8703 in the preferential import tariff and have cylinder capacity of 1,500 cc or more.
This tax price is real payable price that is calculated at the first import border gate.
This Circular takes effect since 15/8/2011
ĐPT
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