This Decision stipulates the tax rate for import duties on certain two-wheeled motorcycle parts to enhance localization in the motorcycle manufacturing industry. The document applies to enterprises importing and using motorcycle parts.
Đối tượng áp dụng
Enterprises importing two-wheeled motorcycle parts
Các điểm cốt lõi
- Enterprises importing two-wheeled motorcycle parts → shall apply the new tax rate specified in the Appendix attached to this Decision.
- Item name: Battery for two-wheeled motorcycles → tax rate is 40% (Article 1).
- Item name: Lock for two-wheeled motorcycles → tax rate is 30% (Article 1).
- Item name: Tool kit or tool set, accessories for two-wheeled motorcycles → tax rate is 30% (Article 1).
- Item name: Rubber components for two-wheeled motorcycles → tax rate is 30% (Article 1)
🌐 Tác động xã hội từ văn bản này
- Enterprises importing two-wheeled motorcycle parts will bear additional burdens from import duties.
- Domestic production enterprises may benefit from increased import duties, promoting localization in the motorcycle industry.
❓ Câu hỏi thường gặp
What is the new tax rate for two-wheeled motorcycle parts?
For batteries of two-wheeled motorcycles, the tax rate is 40% (Article 1). For locks and other rubber components, the tax rate is 30%.
When does this document take effect?
This document takes effect from January 20, 2002 (Article 2).
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 02/2002/QD-BTC |
Hanoi, January 9, 2002 |
Pursuant to …;
DECISION NO. 02/2002/QD-BTC OF THE MINISTER OF FINANCE ON JANUARY 9, 2002, REGARDING THE DETERMINATION OF IMPORT DUTY RATES FOR CERTAIN TWO-WHEEL MOTORCYCLE PARTS
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Goods Categories issued together with Resolution No. 63/NQ-UBTVQH dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Export Tax and Import Tax Law No. 04/1998/QH10 dated May 20, 1998;
Pursuant to the guidance of the Prime Minister in Circular No. 938/CP-KTTH dated October 18, 2001 of the Government on domestic production policies for motorcycles;
After considering the opinions of relevant Ministries and Sectors and based on the proposal of the General Director of the General Department of Taxation;
DECISION:
The commodity code groups listed in this Decision apply only to specific items named in the Appendix accompanying this Decision, not to all items within those commodity code groups.
Article 2: The preferential import duty rates for motorcycle parts specified in the Appendix accompanying this Decision shall take effect and be applied to import declarations submitted to customs authorities starting from January 20, 2002.
All previous regulations that conflict with this regulation are hereby abolished.
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CERTIFIED BY THE MINISTER OF FINANCE DEPUTY MINISTER Vu Van Ninh (Signed) |
ANNEX
LIST OF MOTORCYCLE PARTS SUBJECT TO INCREASED IMPORT DUTIES
(Annexed to Decision No. 02/2002/QD-BTC dated January 9, 2002 of the Minister of Finance)
|
Serial number |
Item Name |
Commodity Code Group |
Duty Rate |
|
1 |
Battery for two-wheel motorbikes |
8507 |
40 |
|
2 |
Lock for two-wheel motorbikes |
7318 |
30 |
|
3 |
Tool kit or complete set of tools and accessories for two-wheel motorbikes |
8202 8203 8204 8205 8206 |
30 |
|
4 |
Rubber parts for two-wheel motorbikes |
4016 |
30 |
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