Decision No. 163/2002/QD-BTC Regarding the suspension of the implementation of Decision No. 146/2002/QD-BTC dated December 4, 2002, issued by the Minister of Finance on amending the name, import tax rate for automobiles, automobile spare parts, and components in the Preferential Import Tariff Schedule.

Decision No. 163/2002/QD-BTC suspends the implementation of Decision No. 146/2002/QD-BTC regarding the amendment of the name, code number, and import tax rate for automobiles, spare parts, and components from December 27, 2002 until a new decision is issued. As of January 1, 2003, the application will continue to be implemented according to current regulations.

Document No.163/2002/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byNguyễn Sinh Hùng — Bộ trưởng
Updated30/06/2026
SectorFinance
FieldUncategorized
Issued date27/12/2002
Effective date27/12/2002
Expiry date
StatusIn effect
✦ Smart summary

Decision No. 163/2002/QD-BTC suspends the implementation of Decision No. 146/2002/QD-BTC regarding the amendment of the name, code number, and import tax rate for automobiles, spare parts, and components from December 27, 2002 until a new decision is issued. As of January 1, 2003, the application will continue to be implemented according to current regulations.

Key points

  • The implementation of Decision No. 146/2002/QD-BTC is suspended from December 27, 2002 until a new decision is issued.
  • The application of the name, code number, and import tax rate for automobiles, spare parts, and components in the Preferential Import Tariff Schedule from January 1, 2003 will continue to be implemented according to current regulations.

🌐 Social impact of this document

  • Citizens and businesses will continue to apply the existing regulations on import taxes for automobiles, spare parts, and components until a new decision is issued.
  • This is a temporary measure to stabilize the situation before issuing a formal decision.

❓ Frequently asked questions

When does this decision take effect?

This decision takes effect from the date of issuance, specifically December 27, 2002.

How will the application of the name, code number, and import tax rate for automobiles, spare parts, and components be applied from January 1, 2003?

From January 1, 2003, the application will continue to be implemented according to current regulations.

How long will this decision remain in effect?

This decision suspends the implementation of Decision No. 146/2002/QD-BTC until a new decision is issued.

What should citizens and businesses do during the period awaiting a new decision?

During the period awaiting a new decision, citizens and businesses will continue to apply the existing regulations on import taxes for automobiles, spare parts, and components.

Why did the Ministry of Finance issue this decision?

The Ministry of Finance issued this decision to suspend the implementation of Decision No. 146/2002/QD-BTC until a new decision is issued, aiming to stabilize the situation temporarily.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 163/2002/QD-BTC
Hanoi, December 27, 2002

DECISION OF THE MINISTER OF FINANCE

Regarding the suspension of the implementation of Decision No. 146/2002/QD-BTC dated December 4, 2002

of the Minister of Finance on amending the name and rate of import tax for automobiles and automobile spare parts and components in the Preferential Import Tariff Schedule

items of automobiles, automobile spare parts and components in the Preferential Import Tariff Schedule

进口优惠关税税则中的汽车、汽车零配件项目

__________________________

 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 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 Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;

After seeking guidance from the Prime Minister:

Pursuant to …;

Article 1. The implementation of Decision No. 146/2002/QD-BTC dated December 4, 2002 of the Minister of Finance on amending the name, code number, and rate of import tax for automobiles and automobile spare parts and components in the Preferential Import Tariff Schedule is temporarily suspended until a new decision is issued.

The application of the name, code number, and rate of import tax for automobiles and automobile spare parts and components in the Preferential Import Tariff Schedule from January 1, 2003 will continue to be implemented according to current regulations.

Article 2. This Decision takes effect from the date of issuance./.

THE MINISTER OF FINANCE
(Signed)
Nguyen Sinh Hung
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