Exemption from excise duty when imported cars

To specify the provisions of the Law on Special Consumption Tax (SCT), dated 05/01/2012, the Ministry of Finance issued Circular 05/2012/TT-BTC guiding the implementation of Decree 26/2009 / ND-CP and Decree 113/2011/ND-CP on SCT.


Accordingly , since the date 01/02/2012 , business establishments imported cars designed to run only in amusement parks , entertainment , sports are not registered and do not circulate on roads not must pay the excise tax .

However, if the user changes the purpose of importation , not used in amusement parks , entertainment , sports cars and is subject to excise tax , the basis of the import declaration and tax payment SCT with customs authorities under the guidance of the Ministry of Finance on customs procedures , customs inspection and supervision , export duty , import duty and tax management for exports and imports . Case basis not import declaration with the customs office of import procedures to pay excise tax purposes due to changes than when using the import base import will be sanctioned according to the provisions of Law tax Administration and guiding documents .

Circular takes effect from 01/02/2012 , replacing Circular 64/2009/TT-BTC .

Source : thuvienphapluat .

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