Special Sales Tax and Import Duty on Motor Vehicles

摘要

Pursuant to the Decision of the Finance Minister on the Amendment of Tax Rates of Some Commodity Groups on the Import Tariff List dated 9 December 1995, the import duty on passenger motor vehicles has been reduced but a special sales tax has been newly imposed on alL passenger motor vehicles imported into or produced in Vietnam. This note deals only with rates for imported vehicles. With effect from 1 January 1996, the taxes and duties described below were imposed on the import of passenger motor vehicles.