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According to the commitments set out in Document Vietnam's WTO commitments, Vietnam has only reduced the import tax on cars used less than 05 years of headings 8702, 8703, 8704 with the seriousness cuts or a mixture of tax percentage (eg 200% or 150% + $ 10,000, taken from the lowest level, or X + 10,000, $ 15,000 X +, where X is the rate commitment of tariff lines Chapter 87 new cars at the time of accession or at the later date).
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