DECISION No. 66/2002/QD-BTC OF MAY 22, 2002 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 | Falling under the goods groups in the List of preferential import tariffs | Tax rates (%) |
| 1 | Rubber details of two-wheeled motorbikes | 4016 | 40 |
| 2 | Springs of two-wheeled motorbikes | 7320 | 5 |
| 3 | 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 | 8301 | 40 |
| 6 | Batter holders or two-wheeled motorbikes | 8302 | 40 |
| 7 | Batteries of two-wheeled motorbikes | 8507 | 50 |
Article 2.-To adjust the localization rates (%) and the localization rate-based preferential import tariffs of two-wheeled motorbike accessories, which are prescribed at Point 1.2 of the Annex attached to the Finance Ministry’s Decision No. 1944/1998/QD-BTC of December 25, 1998 into the following ones:
| 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% (%) | ||
| Engines | Other accessories | |||
| 1. Under 20 | 30 | 40 | 50 | 50 |
| 2. Between 20 and 35 | 20 | 30 | 30 | 40 |
| 3. Between 35 and 45 | 15 | 20 | 20 | 30 |
| 4. Between 45 and 55 | 10 | 10 | 10 | 20 |
| 5. Between 55 and 65 | 7 | 7 | 7 | 10 |
| 6. Between 65 and 80 | 5 | 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