In accordance with the Circular No. 173/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance amending the preferential import tax rates imposed on articles in preferential import tariff issued with Circular No. 164/2013/TT-BTC to implement WTO Commitments in 2015 from January 01, 2015, the import tax rate for motor cars and motor vehicles shall be decreased by from 3% – 7% compared with previous regulations.

Within that, the tax rate for Motor-homes is decreased from 67% to 64%; Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down; the tax rate for four-wheel drive actively decreased by 4% from 59% to 55%; g.v.w. not exceeding 5 tons including moped, cycles fitted with an auxiliary motor, with or without side-cars; side-cars, with reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc, the import tax rate shall be in turn 56% and 40%, decreased by 3% – 7% compared with current regulations.

For fish, frozen, excluding fish fillets and other fish meat of heading 03.04 with the code 0303.19.00, the import tax rate is decreased from 19% to 18% from January 01, 2015. Besides, the tax rates for other commodities are the same with current regulations.

This Circular takes effect on January 01, 2015.


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