Decision No. 144/2002/QD-BTC of the Minister of Finance on amending the tariff rates for certain items in the List of Preferential Import Tariffs 144/2002/QÐ-BTC

✦ 스마트 요약

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.

적용 범위

Taxpayers, businesses dealing in steel billets, two-wheeled motorcycles with engines, and motorcycle engines

핵심 사항

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%

🌐 이 문서의 사회적 영향

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

❓ 자주 묻는 질문

What is the tariff rate applied to steel billets containing carbon content of 0.6% or more?

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%

전문

MINISTRY OF FINANCE ********	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ********
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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근거 5

86/2002/NĐ-CP Nghị định số 86/2002/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ, cơ quan ngang Bộ 만료됨 94/1998/NĐ-CP Nghị định số 94/1998/NĐ-CP Quy định chi tiết thi hành Luật sửa đổi, bổ sung một số Điều của Luật thuế xuất khẩu, thuế nhập khẩu số 04/1998/QH10 ngày 20/5/1998 만료됨 147/2002/QĐ-TTg Quyết định số 147/2002/QĐ-TTg Về cơ chế điều hành quản lý xuất nhập khẩu, sản xuất, lắp ráp xe hai bánh gắn máy và phụ tùng giai đoạn 2003 - 2005 발효 중

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144/2002/QÐ-BTC

Decision No. 144/2002/QD-BTC of the Minister of Finance on amending the tariff rates for certain items in the List of Preferential Import Tariffs

Expired

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137/2001/QĐ-BTC Quyết định số 137/2001/QĐ-BTC Về việc sửa đổi, bổ sung tên và thuế suất của một số nhóm mặt hàng trong Biểu thuế thuế nhập khẩu ưu đãi 만료됨

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Tiếng Việt Quyết định số 144/2002/QÐ-BTC của bộ trưởng bộ tài chính về việc sửa đổi mức thuế suất của một số mặt hàng trong Biểu thuế thuế nhập khẩu ưu đãi 한국어 144/2002/QÐ-BTC 결정은 재무부 장관이 수입 감세 세율표에 포함된 일부 품목의 세율을 수정하는 것에 관한 것이다. 中文决定第144/2002/号财政部部长关于修改某些商品的进口优惠税率的通知