Decision No. 144/2002/QD-BTC amends the preferential import tariff rates for steel billets, two-wheeled motorcycles with engines, and motorcycle engines. This document applies to all import declarations from January 1, 2003.
Đối tượng áp dụng
Taxpayers, businesses dealing in steel billets, two-wheeled motorcycles with engines, and motorcycle engines
Các điểm cốt lõi
- Steel billets containing carbon content below 0.25% (group 7207.11): tariff rate is 10%
- Steel billets containing carbon content of 0.6% or more (groups 7207.20.11 and 7207.20.91): tariff rate is 3%
- Piston internal combustion engines for two-wheeled motorcycles with cylinder capacity over 50 cc but not exceeding 110 cc (groups 8407.32.11 and 8407.32.21): tariff rate is 30%
- Two-wheeled motorcycles with piston internal combustion engines with cylinder capacity over 50 cc but not exceeding 250 cc (group 8711.20): tariff rate is 100%
- Other engines with power from 18.65 kW to 22.38 kW (group 8407.90.20): tariff rate is 30%
🌐 Tác động xã hội từ văn bản này
- Reduce import costs for businesses producing steel billets and motorcycle engines
- Increase financial burden for businesses importing two-wheeled motorcycles with engine cylinder capacity over 50 cc
- Improve business environment, encourage investment in domestic automobile and motorcycle manufacturing industries
❓ Câu hỏi thường gặp
What is the tariff rate applied to steel billets containing carbon content of 0.6% or more?
3%
Which group does the piston internal combustion engine for two-wheeled motorcycles with cylinder capacity over 50 cc but not exceeding 125 cc belong to, and what is the tariff rate?
Group 8407.32.12 or 8407.32.22, tariff rate is 30%
Which group does the two-wheeled motorcycle with piston internal combustion engine with cylinder capacity over 50 cc but not exceeding 250 cc belong to, and what is the tariff rate?
Group 8711.20, tariff rate is 100%
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 144/2002/QD-BTC |
Hanoi, November 22, 2002 |
Pursuant to …;
DECISION NUMBER 144/2002/QD-BTC OF NOVEMBER 22, 2002 ISSUED BY THE MINISTER OF FINANCE REGARDING AMENDMENTS TO THE RATE OF CERTAIN ITEMS IN THE IMPORT DUTY REDUCTION LIST
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure 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 duty list according to the Goods Taxation Category List issued together with Resolution No. 63/NQ-UBTVQH10 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 Duty Law No. 04/1998/QH10 dated May 20, 1998;
Pursuant to Decision No. 147/2002/QD-TTg dated October 25, 2002 of the Prime Minister on management mechanisms for export and import, production, and assembly of two-wheeled motor vehicles and spare parts during the period 2003-2005;
Pursuant to the guidance of the Prime Minister in Official Letter No. 5110/VPCP-KTTH dated September 16, 2002 of the Office of the Government regarding import duties on certain items when implementing the removal of import restrictions; and Official Letter No. 5521/VPCP-KTTH dated October 3, 2002 of the Office of the Government regarding import duties on steel billets and steel products;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1.
Amend the preferential import duty rates of steel billets, two-wheeled motor vehicles, and motorcycle engines specified in the Preferential Import Duty Tariff issued together with Decision No.
1803/1998/QD-BTC dated December 11, 1998 and the List of Name and Preferential Import Duty Rate Amendments for Certain Items in the Preferential Import Duty Tariff issued together with Decision No. 137/2001/QD-BTC dated December 18, 2001 of the Minister of Finance to new preferential import duty rates specified in the List of Preferential Import Duty Rate Amendments for Certain Categories of Items in the Preferential Import Duty Tariff issued together with this Decision.Article 2.
This Decision shall take effect and apply to all import declarations submitted to customs authorities from January 1, 2003. All previous regulations that conflict with this Decision are hereby abolished.
|
|
Truong Chi Trung (Signed) |
LIST
AMENDMENTS TO THE RATE OF CERTAIN CATEGORIES OF ITEMS IN THE PREFERENTIAL IMPORT DUTY TARIFF
(Issued together with Decision No. 144/2002/QD-BTC dated November 22, 2002 of the Minister of Finance)
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
7207 |
|
|
Non-alloyed iron and steel semi-finished products |
|
|
|
|
|
- Containing carbon content below 0.25%: |
|
|
7207 |
11 |
00 |
-- Rectangular cross-section (including square), with width less than twice the thickness |
10 |
|
7207 |
12 |
|
-- Other, rectangular cross-section (excluding square): |
|
|
7207 |
12 |
10 |
--- Flat billet |
3 |
|
7207 |
12 |
90 |
-- Unpackaged herbicide for retail sale |
10 |
|
7207 |
19 |
00 |
- Peanut kernels, whether or not broken into pieces |
10 |
|
7207 |
20 |
|
- Containing carbon content equal to or above 0.25%: |
|
|
|
|
|
-- Containing carbon content of 0.6% or more: |
|
|
7207 |
20 |
11 |
--- Flat billet |
3 |
|
7207 |
20 |
19 |
-- Unpackaged herbicide for retail sale |
10 |
|
|
|
|
- Peanut kernels, whether or not broken into pieces |
|
|
7207 |
20 |
91 |
--- Flat billet |
3 |
|
7207 |
20 |
99 |
-- Unpackaged herbicide for retail sale |
10 |
|
8407 |
|
|
Internal combustion piston engine or reciprocating piston engine ignited by electric spark |
|
|
8407 |
10 |
00 |
- Aircraft engine |
0 |
|
|
|
|
- Thrust water engine: |
|
|
8407 |
21 |
|
-- External mounted: |
|
|
8407 |
21 |
10 |
--- With power not exceeding 20 kW (27 HP) |
30 |
|
8407 |
21 |
20 |
--- With power over 20 kW (27 HP) but not exceeding 22.38 kW (30 HP) |
30 |
|
8407 |
21 |
90 |
--- With power over 22.38 kW (30 HP) |
5 |
|
8407 |
29 |
|
-- Other: |
|
|
8407 |
29 |
10 |
--- With power not exceeding 22.38 kW (30 HP) |
30 |
|
8407 |
29 |
20 |
--- With power over 22.38 kW (30 HP) but not exceeding 750 kW (1006 HP) |
5 |
|
8407 |
29 |
90 |
--- With power over 750 kW (1006 HP) |
5 |
|
|
|
|
- Reciprocating piston engine for vehicles under Chapter 87: |
|
|
8407 |
31 |
00 |
-- With cylinder capacity not exceeding 50 cc |
100 |
|
8407 |
32 |
|
-- With cylinder capacity over 50 cc but not exceeding 250 cc: |
|
|
|
|
|
--- For Group 8701: |
|
|
8407 |
32 |
11 |
---- With cylinder capacity over 50 cc but not exceeding 110 cc |
30 |
|
8407 |
32 |
12 |
---- With cylinder capacity over 110 cc but not exceeding 125 cc |
30 |
|
8407 |
32 |
19 |
---- With cylinder capacity over 125 cc but not exceeding 250 cc |
30 |
|
|
|
|
--- For Group 8711: |
|
|
8407 |
32 |
21 |
---- With cylinder capacity over 50 cc but not exceeding 110 cc |
100 |
|
8407 |
32 |
22 |
---- With cylinder capacity over 110 cc but not exceeding 125 cc |
100 |
|
8407 |
32 |
29 |
---- With cylinder capacity over 125 cc but not exceeding 250 cc |
100 |
|
|
|
|
--- For other groups under Chapter 87: |
|
|
8407 |
32 |
91 |
---- With cylinder capacity over 50 cc but not exceeding 110 cc |
30 |
|
8407 |
32 |
92 |
---- With cylinder capacity over 110 cc but not exceeding 125 cc |
30 |
|
8407 |
32 |
99 |
---- With cylinder capacity over 125 cc but not exceeding 250 cc |
30 |
|
8407 |
33 |
|
-- With cylinder capacity over 250 cc but not exceeding 1000 cc: |
|
|
8407 |
33 |
10 |
--- For Group 8701 |
30 |
|
8407 |
33 |
20 |
--- For Group 8711 |
100 |
|
8407 |
33 |
90 |
-- Unpackaged herbicide for retail sale |
30 |
|
8407 |
34 |
|
-- With cylinder capacity over 1000 cc: |
|
|
8407 |
34 |
10 |
--- For Group 8701 |
30 |
|
8407 |
34 |
20 |
--- For Group 8711 |
100 |
|
8407 |
34 |
90 |
-- Unpackaged herbicide for retail sale |
30 |
|
8407 |
90 |
|
- Other engines: |
|
|
8407 |
90 |
10 |
-- With power not exceeding 18.65 kW (25 HP) |
30 |
|
8407 |
90 |
20 |
-- With power over 18.65 kW (25 HP) but not exceeding 22.38 kW (30 HP) |
30 |
|
8407 |
90 |
90 |
-- With power over 22.38 kW (30 HP) |
5 |
|
8711 |
|
|
Motorcycles (including mopeds) and bicycles equipped with auxiliary engines, with or without cargo boxes; three-wheeled motorcycles |
|
|
8711 |
10 |
00 |
- With internal combustion piston engine with cylinder capacity not exceeding 50 cc |
100 |
|
8711 |
20 |
00 |
- With internal combustion piston engine with cylinder capacity over 50 cc but not exceeding 250 cc |
100 |
|
8711 |
30 |
00 |
- With internal combustion piston engine with cylinder capacity over 250 cc but not exceeding 500 cc |
100 |
|
8711 |
40 |
00 |
- With internal combustion piston engine with cylinder capacity over 500 cc but not exceeding 800 cc |
100 |
|
8711 |
50 |
00 |
- With internal combustion piston engine with cylinder capacity over 800 cc |
100 |
|
8711 |
90 |
00 |
- Other |
100 |
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