Import Duty Rates for Used Automobiles

import tax on used automobiles currently applied as follows:

- Passenger cars with up to 09 seats (including the driver) with an engine capacity not exceeding 1,000cc, classified under heading 87.03, are subject to the specific import tax rate stipulated in Appendix III of Decree 125/2017/ND-CP.- Passenger cars with up to 09 seats (including the driver) with an engine capacity over 1,000cc, classified under heading 87.03, and passenger cars with 10 to 15 seats, including the driver, classified under heading 87.02, are subject to the mixed tax rate stipulated in Appendix III of Decree 125/2017/ND-CP.- Passenger cars with 16 seats or more (including the driver), classified under heading 87.02, and motor vehicles designed for the transport of goods with a total design weight not exceeding 05 tons, classified under heading 87.04 (excluding refrigerated cars, waste collection vehicles with compression units, tanker trucks, armored cars for transporting valuable goods, cement trucks with tank bodies, and dump trucks with lifting detachable bins), are subject to a preferential import tax rate of 150%.- Other types of cars classified under headings 87.02, 87.03, 87.04 are subject to a tax rate of 1.5 times the preferential import tax rate for new cars of the same type classified under the same heading as stipulated in Section I of Appendix II of Decree 125/2017/ND-CP.

Details of the appendices can be found in Decree 125/2017/ND-CP, effective from January 01, 2018.

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