รถจดประกอบคืออะไร

คำว่า รถจดประกอบ เกิดจากการรวมตัวกันของคำ 3 คำ คือคำว่า”รถ” คำว่า”จด” และคำว่า”ประกอบ” โดยที่คำว่า รถ = รถยนต์ ส่วนคำว่าจด = จดทะเบียน และสุดท้ายคำว่าประกอบ = การประกอบรถยนต์ขึ้นเป็นคัน ดังนั้นคำว่ารถจดประกอบ จึงหมายถึง รถยนต์ซึ่งจดทะเบียนโดยการนำชิ้นส่วน (อะไหล่) มาประกอบขึ้นเป็นรถทั้งคันนั่นเอง
ทั้งนี้ตามกฏของกรมสรรพสามิตร รถจดประกอบหรือรถที่เกิดจากการสั่งชิ้นส่วนเข้ามาประกอบเป็นรถคันใหม่ จะเสียภาษีในอัตราที่ต่ำกว่าการนำเข้ารถยนต์ทั้งคัน ทำให้ธุรกิจรถประกอบเฟื่องฟูมากในรอบหลายปีที่ผ่านมา เนื่องจากราคารถที่ถูกลงมากเมื่อเทียบกับรถที่นำเข้าทั้งคันตามปกตินั่นเอง
แต่ก็มีคนหัวใสอาศัยช่องโหว่ของกฏหมายในการเลี่ยงภาษีหรือเสียภาษีใน อัตราที่ต่ำลง โดยการสั่งแยกชิ้นส่วนรถยนต์ แล้วนำเข้าชิ้นส่วนรถยนต์ดังกล่าวเข้ามาในรูปของอะไหล่ จากนั้นจึงนำมาประกอบเป็นรถคันใหม่ แล้วยื่นขอจดทะเบียนกับการขนส่งทางบกเป็นขั้นตอนสุดท้าย ก็จะได้รถใหม่ทั้งคันในราคาที่ถูกลงมาก (เนื่องจากภาษีต่ำมากนั่นเอง)
นอกจากนี้ยังมีข้อกำหนดเรื่องอัตราภาษีของรถใช้แก๊สซึ่งจะมีอัตรต่ำกว่า รถที่ใช้น้ำมัน จึงมีการใช้เล่ห์ 2 ชั้นในการนำเข้ารถจดประกอบ แล้วแจ้งจดทะเบียนในรูปของรถใช้แก๊สนั่นเอง
จากข่าวการเกิดเพลิงไหม้ของรถหรูที่จังหวัดนครราชสีมา หลายท่านคงแปลกใจที่พบว่ารถซุปเปอร์คาร์ระดับราคาหลายสิบล้านบาท แจ้งจดทะเบียนว่าเป็นรถยนต์ใช้แก๊ส – -’

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