Decision No. 66/2002/QD-BTC On Amending Import Duties for Certain Two-Wheeled Motorbike Spare Parts, Adjusting the Domestic Content Rate and Preferential Import Tariff Rates Based on the Domestic Content Rate for Two-Wheeled Motorbike Spare Parts

Pursuant to …;

Regarding the amendment of import duties for certain two-wheeled motorcycle parts, the adjustment of the domestic content rate framework, and the preferential import tariff rates based on the domestic content rate for two-wheeled motorcycle parts

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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 Decision No. 38/2002/QĐ-TTg dated March 14, 2002 of the Prime Minister on the management of production, assembly, and importation of two-wheeled motorcycle components;

Pursuant to the guidance of the Prime Minister as stated in Notification No. 15/TB-VPCP dated January 25, 2002, which includes the conclusions of the Prime Minister regarding the management of production, assembly, and importation of two-wheeled motorcycles;

Considering the production, assembly, consumption situation of two-wheeled motorcycle parts, and the implementation status of domestic content rates for motorcycles and two-wheeled motorcycle parts;

After exchanging opinions with relevant Ministries and at the proposal of the Director General of the General Department of Taxation.

DECISION:

Article 1. Amend the preferential import tariff rates for certain two-wheeled motorcycle parts specified in the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998, and the List of Two-Wheeled Motorcycle Parts subject to increased preferential import tariff rates issued together with Decision No. 02/2002/QĐ-BTC dated January 9, 2002, of the Minister of Finance, to new preferential import tariff rates as follows:

Article 2. Amend the domestic content rate (%) and the preferential import tariff rates based on the domestic content rate (%) for two-wheeled motorcycle parts specified in Point 1.2 of the Appendix issued together with Decision No. 1944/1998/QĐ/BTC dated December 25, 1998, of the Minister of Finance, to new domestic content rates (%) and preferential import tariff rates based on the domestic content rate (%) as follows:

Article 3. This Decision shall take effect and be applied to import declarations submitted to customs authorities within 15 days from the date of issuance. All previous provisions contrary to this Decision are hereby abolished.