DECISION

ADJUSTING THE IMPORT TAX RATES OF A NUMBER OF TWO-WHEELED MOTORBIKE ACCESSORIES, ADJUSTING THE FRAME OF LOCALIZATION RATES AND THE LOCALIZATION RATE-BASED PREFERENTIAL IMPORT TAX RATES OF TWO-WHEELED MOTORBIKE ACCESSORIES

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational apparatus of the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No. 38/2002/QD-TTg of March 14, 2002 on the management of the manufacture, assembly and import of two-wheeled motorbike parts;
On the basis of the guiding opinions of the Prime Minister in Notice No. 15/TB-VPCP of January 25, 2002 stating the conclusive opinions of the Prime Minister on the management of the manufacture, assembly and import of two-wheeled motorbikes;
On the basis of the situation of manufacture, assembly and sale of two-wheeled motorbike accessories and the situation of localization of motorcycles and two-wheeled motorbike accessories;
After consulting the ministries and at the proposal of the General Director of Tax:

DECIDES:

Article 1.- To adjust the preferential import tax rates of a number of motorbike accessories prescribed in the Preferential Import Tariffs issued together with Decision No. 1803/1998/QD-TTg of December 11, 1998 and the List of two-wheeled motorbike accessories with their raised preferential import tariffs, issued together with the Finance Minister’s Decision No. 02/2002/QD-BTC of January 9, 2002 into the new import tax rates below:

Ordinal
number

Name of goods items

...

...

...

Tax rates
(%)

1

Rubber details of two-wheeled motorbikes

4016

40

2

Springs of two-wheeled motorbikes

7320

5

...

...

...

Bolts of two-wheeled motorbikes

7318

40

4

Each tool or the whole tool kit of two-wheeled motorbikes

8202
8203
8204
8205
8206

40
40
40
40
40

5

Seat locks and electric locks of two-wheeled motorbikes

...

...

...

40

6

Batter holders or two-wheeled motorbikes

8302

40

7

Batteries of two-wheeled motorbikes

8507

50

...

...

...

Localization
rate (%)

Localization rate-based preferential import tariffs (%)

Accessories enjoying
the preferential
import tax rate
of 30% (%)

Accessories enjoying the preferential import tax
rate of 40% (%)

Accessories enjoying the preferential import tax rate of 50% (%)

...

...

...

Other accessories

1. Under 20

30

40

50

50

2. Between 20 and 35

20

30

...

...

...

40

3. Between 35 and 45

15

20

20

30

4. Between 45 and 55

10

10

...

...

...

20

5. Between 55 and 65

7

7

7

10

6. Between 65 and 80

5

5

...

...

...

7

7. Over 80

3

3

3

5

Article 3.- This Decision shall take implementation effect and apply to import goods declarations already submitted to the customs offices 15 days after its signing. All previous previsions which are contrary to this Decision are hereby annulled.

FOR THE FINANCE MINISTER
VICE MINISTER




Vu Van Ninh

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