THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
No. 235/2016/TT-BTC | Hanoi, November 11, 2016 |
CIRCULAR
ON SCHEDULE OF EMISSION TESTING FEES OF ROAD MOTOR VEHICLES AND FUEL CONSUMPTION TESTING FEES OF CARS UP TO 7 SEATS, MANUFACTURED, ASSEMBLED AND IMPORTED
Pursuant to the Law on Road Traffic No. 23/2008/QH12 dated November 13, 2008;
Pursuant to the Law on Economical and Efficient Use of Energy No. 50/2010/QH12 dated June 17, 2010;
Pursuant to the Law on Prices No. 11/2012/QH13 dated June 20, 2012;
Pursuant to the Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015;
Pursuant to the Government’s Decree No. 177/2013/ND-CP dated November 14, 2013 on guidelines for the Law on Prices and Government’s Decree No. 149/2016/ND-CP dated November 11, 2016 on amendments to the Government’s Decree No. 177/2013/ND-CP dated November 14, 2013;
Pursuant to the Government’s Decree No.21/2011/ND-CP dated March 29, 2011 on guidelines for the Law on Economical and Efficient Use of Energy;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of Department of Price Management,
The Minister of Finance promulgates a Circular on schedule of emission testing fees of road motor vehicles and fuel consumption testing fees of cars up to 7 seats, manufactured, assembled and imported.
Article 1. Scope
This Circular set forth emission testing fees of road motor vehicles and fuel consumption testing fees of cars up to 7 seats, manufactured, assembled and imported.
Article 2. Regulated entities
1. Entities have their road motor vehicles undergone emission tests or have their cars up to 7 seats, manufactured, assembled and imported, undergone fuel consumption tests, by a test facility, shall pay the test facility a given fee as specified in this Circular.
2. Test facility: means a specialized test facility which is licensed by the local or foreign authority to perform the tests, has suitable lines of business, and appointed by the Vietnam Register affiliated to the Ministry of Transport or the General Department of Energy affiliated to the Ministry of Industry and Trade.
3. Other relevant entities.
Article 3. Test fees
1. The test fees are specified in the Schedule enclosed with this Circular. The fees provided for in this Circular are VAT-inclusive.
2. An applicant for emission test or fuel consumption test shall, upon submission of the application, pay the fee as specified in the Schedule in full.
3. During the testing process, if it is required to stop the test at the fault of the applicant, the applicant shall pay a half of the fee.
4. If a vehicle is applied for fuel consumption test by carbon balance method or both fuel consumption test by carbon balance method and emission test by type 1 test, the applicant is only required to pay the emission test fee equivalent to the fuel used.
5. If any essential costs incur, upon testing the characteristics of engine or at the request of the applicant, the applicant shall pay a given fee as agreed with the test facility.
6. In collecting the fees, the test facilities shall use the invoices as required in the Government’s Decree No. 51/2010/ND-CP dated May 14, 2010 on sale or service invoices; the Government’s Decree No. 04/2014/ND-CP dated January 17, 2014 on amendments to the Government’s Decree No. 51/2010/ND-CP; Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Minister of Finance on guidelines for the Government’s Decree No. 51/2010/ND-CP dated May 14, 2010 on sale or service invoices; the Government’s Decree No. 04/2014/ND-CP dated January 17, 2014 on sale and service invoices, and replacing or amended documents (if any).
The test facility shall make public and post up the fees, pay taxes on the proceeds and have authority to manage and use the remaining amount after tax payment as per the law.
Article 4. Implementation
1. This Circular comes into force as of January 1, 2017 and supersedes Circular No. 199/2015/TT-BTC dated December 9, 2015 of the Minister of Finance on guidelines for collection, transfer, management and use of emission test fees of road motor vehicles, newly manufactured, assembled and imported; fuel consumption test fees; charges for issuance of certificates of energy labeling to cars up to 7 seats.
2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.
| PP. MINISTER |
SCHEDULE
OF EMISSION TESTING FEES OF ROAD MOTOR VEHICLES AND FUEL CONSUMPTION TESTING FEES OF CARS UP TO 7 SEATS, MANUFACTURED, ASSEMBLED AND IMPORTED
(Issued together with Circular No. 235/2016/TT-BTC dated November 11, 2016 of the Minister of Finance)
A. Emission testing fees of road motor vehicles, manufactured, assembled and imported
No. | Testing | Fee |
I | Euro 2 emission test standard for motorcycles, mopeds and similar |
|
1 | Motorcycles, mopeds and two-wheelers |
|
| Type 1 test | 18,500,000 |
| Type 2 test | 700,000 |
| Evaporative fuel test | 23,500,000 |
2 | Motorcycles, mopeds and three-wheelers |
|
| Type 1 test | 19,400,000 |
| Type 2 test | 700,000 |
| Evaporative fuel test | 24,700,000 |
3 | Motorcycles, mopeds and four-wheelers |
|
| Type 1 test | 20,400,000 |
| Type 2 test | 700,000 |
| Evaporative fuel test | 25,900,000 |
II | Euro 2 emission test standard for vehicles |
|
1 | Light-duty vehicles, all gasoline |
|
| Type 1 test | 24,000,000 |
| Type 2 test | 700,000 |
| Type 3 test | 3,300,000 |
| Type 4 test | 44,700,000 |
2 | Light-duty vehicles, all diesel |
|
| Type 1 test | 26,400,000 |
| Full load smoke test | 13,200,000 |
| Free acceleration smoke test | 2,600,000 |
3 | Heavy-duty engines |
|
| Engine emission test (13-mode cycle) | 89,600,000 |
| Full load smoke test | 19,100,000 |
| Free acceleration smoke test | 3,300,000 |
III | Euro 3,4,5 emission test standards for motorcycles, mopeds and similar |
|
1 | Motorcycles, mopeds and two-wheelers |
|
| Type 1 test | 19,700,000 |
| Type 2 test | 1,400,000 |
| Evaporative fuel test | 23,500,000 |
2 | Motorcycles, mopeds and three-wheelers |
|
| Type 1 test | 20,700,000 |
| Type 2 test | 1,400,000 |
| Evaporative fuel test | 24,700,000 |
3 | Motorcycles, mopeds and four-wheelers |
|
| Type 1 test | 21,700,000 |
| Type 2 test | 1,400,000 |
| Evaporative fuel test | 25,900,000 |
IV | Euro 3, 4, 5 emission test standards for automobiles |
|
1 | Light-duty vehicles, all gasoline |
|
| Type 1 test | 24,000,000 |
| Type 2 test | 700,000 |
| Type 3 test | 3,300,000 |
| Type 4 test | 68,000,000 |
2 | Light-duty vehicles, all diesel |
|
| Type 1 test | 26,400,000 |
| Full load smoke test | 13,200,000 |
| Free acceleration smoke test | 2,600,000 |
3 | Heavy-duty engines |
|
| Engine emission test (16-mode cycle) | 110,200,000 |
| Load response test | 43,000,000 |
| Transient cycle test | 68,100,000 |
| Full load smoke test | 19,100,000 |
| Free acceleration smoke test | 3,300,000 |
B. Fuel consumption test fees for cars up to 7 seats, manufactured, assembled and imported
No. | Testing | Fee |
1 | Cars, all gasoline | 16,000,000 |
2 | Cars, all diesel | 16,500,000 |
Notes: The fees specified in this Schedule are VAT-inclusive./.
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