Are imported used cars subject to registration fees in Vietnam?

Which entities are subject to registration fees in Vietnam?

The entities subject to registration fees are stipulated in Article 3 of Decree 10/2022/ND-CP including:

- Houses and land.

- Hunting guns; guns used for training and sports competitions.

- Boats under the law on inland waterway traffic and maritime law (hereinafter referred to as ships), including barges, canoes, tugboats, pushboats, submarines, and diving vessels; excluding floating docks, floating storage, and moving rigs.

- Boats, including yachts.

- Aircraft.

- Two-wheeled motorcycles, three-wheeled motorcycles, mopeds, and other motor vehicles similar to motorcycles and mopeds that must be registered and bear number plates issued by competent state agencies (hereinafter collectively referred to as motorcycles).

- Automobiles, trailers or semi-trailers pulled by automobiles, and other motor vehicles similar to automobiles that must be registered and bear number plates issued by competent state agencies.

- Shells, frame assemblies, engine assemblies, and engine blocks of assets specified in clauses 3, 4, 5, 6, and 7 of Article 3 Decree 10/2022/ND-CP that are replaced and must be registered with competent state agencies.

Are imported used cars subject to registration fees in Vietnam?​ (Image from the Internet)

Are imported used cars subject to registration fees in Vietnam?

Based on clause 7 of Article 3 Decree 10/2022/ND-CP:

Entities subject to registration fees

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7. Automobiles, trailers, or semi-trailers pulled by automobiles, and other motor vehicles similar to automobiles that must be registered and bear number plates issued by competent state agencies.

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At the same time, based on the provisions of Article 4 Decree 10/2022/ND-CP and clause 8 of Article 8 Decree 10/2022/ND-CP:

Persons liable for registration fees

Organizations and individuals with assets subject to registration fees stipulated in Article 3 of this Decree must pay registration fees when registering ownership or usage rights with competent state agencies*, except for cases exempt from registration fees as stipulated in Article 10 of this Decree.*

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**Registration fee rates by percentage (%)

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8. Organizations and individuals receiving ownership transfers of automobiles and motorcycles determined to belong to the whole people in accordance with the law, where the automobiles and motorcycles determined to belong to the whole people were previously registered for ownership, must pay registration fees upon registration of ownership of those automobiles and motorcycles with second and subsequent registration rates.

Automobiles are entities subject to registration fees. When registering a vehicle with competent state agencies, the buyer is responsible for paying registration fees.

Imported used cars are also subject to registration fees. The price for calculating the registration fee for used automobiles is stipulated in clause 4 of Article 7 Decree 10/2022/ND-CP.

What is the import duty for used cars in Vietnam?

According to Article 7 of Decree 26/2023/ND-CP, the import duty for used cars is regulated as follows:

- Used passenger cars with up to 9 seats and an engine capacity not exceeding 1,000cc under heading 87.03 are subject to absolute taxes stipulated in Appendix 3 issued together with Decree 26/2023/ND-CP.

- Used passenger cars with up to 9 seats and an engine capacity exceeding 1,000cc under heading 87.03 and those with 10 to 15 seats under heading 87.02 are subject to mixed taxes stipulated in Appendix 3 issued together with Decree 26/2023/ND-CP.

- Used passenger cars with 16 seats or more under heading 87.02 and used motor vehicles for transporting goods with a designed total weight not exceeding 5 tons under heading 87.04 (excluding refrigerated trucks, waste collection trucks with compressors, tank trucks, armored vehicles for transporting valuable goods, cement trucks with cylindrical tanks, and sludge trucks with detachable lifting containers) are subject to a preferential import duty rate of 150%.

- Other used motor vehicles under headings 87.02, 87.03, and 87.04 are subject to a tax rate that is 1.5 times the preferential import duty rate for new motor vehicles of the same type and group as stipulated in Section 1 of Appendix 2 issued together with Decree 26/2023/ND-CP.