Decision No. 72/2003/QD-BTC of the Minister of Finance regarding the amendment of the minimum price for certain brands of two-wheeled motorbikes

Decision No. 72/2003/QD-BTC of the Minister of Finance amending the minimum price for certain brands of two-wheeled motorbikes Yamaha, abolishing the previous minimum price and applying according to the 'Other Type' level prescribed in Decision No. 164/2002/QD-BTC.

Document No.72/2003/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated30/06/2026
SectorFinance
FieldTax AdministrationFees and ChargesPrice Management
Issued date20/05/2003
Effective date22/06/2003
Expiry date30/09/2004
StatusExpired
✦ Smart summary

Decision No. 72/2003/QD-BTC of the Minister of Finance amending the minimum price for certain brands of two-wheeled motorbikes Yamaha, abolishing the previous minimum price and applying according to the 'Other Type' level prescribed in Decision No. 164/2002/QD-BTC.

Scope of application

Enterprises importing two-wheeled motorbikes with the Yamaha brand

Key points

  • Enterprises importing two-wheeled motorbikes with the XC 125T, DT 125cc and Model DT 175, 171cc of Yamaha will no longer apply the previous minimum price but will apply according to the 'Other Type' level prescribed in Decision No. 164/2002/QD-BTC.
  • This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

🌐 Social impact of this document

  • Enterprises importing two-wheeled motorbikes with the Yamaha brand must comply with the new price, affecting import costs and business plans.
  • The positive impact is that adjusting the minimum price helps balance the interests between the state and enterprises.

❓ Frequently asked questions

Which motorcycle brands does this Decision apply to?

This Decision applies to the following brands of two-wheeled motorbikes Yamaha: XC 125T, DT 125cc and Model DT 175, 171cc.

What is the new minimum price?

This Decision does not specify the new minimum price, only applying according to the 'Other Type' level prescribed in Decision No. 164/2002/QD-BTC.

When does this Decision come into effect?

This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

How are previous regulations abolished?

All previous regulations contrary to this Decision are abolished.

Who is this Decision applicable to?

This Decision only applies to enterprises importing two-wheeled motorbikes with the Yamaha brand.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 72/2003/QĐ-BTC
Hanoi, May 20, 2003

Pursuant to …;

REGARDING THE AMENDMENT OF THE MINIMUM PRICE FOR CERTAIN TWO-WHEEL MOTORCYCLE BRANDS 

THE MINISTER OF FINANCE

BASED ON DECREE NO. 86/2002/NĐ-CP DATED OCTOBER 5, 2002 OF THE GOVERNMENT PROVIDING FOR THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF MINISTRIES AND GOVERNMENTAL 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;

BASED ON THE AUTHORITY AND PRINCIPLES FOR DETERMINING TAXABLE VALUES FOR EXPORT AND IMPORT TAXES AS PROVIDED IN ARTICLE 7 OF DECREE NO. 54/CP DATED AUGUST 28, 1993 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW ON EXPORT AND IMPORT TAXES;

PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;

Pursuant to …;

Article 1. ABOLISH THE SPECIFIC MINIMUM PRICE REGULATIONS FOR THE YAMAHA BRAND TWO-WHEEL MOTORCYCLES XC 125T; DT 125CC AND MODEL DT 175, 171CC LISTED IN THE MINIMUM PRICE TABLE FOR ITEMS UNDER THE GOVERNMENT'S PRICE CONTROL FOR IMPORT TAX PURPOSES ISSUED WITH DECREE NO. 164/2000/QĐ-BTC DATED OCTOBER 10, 2000 OF THE MINISTER OF FINANCE. TWO-WHEEL MOTORCYCLES OF THE YAMAHA BRAND XC 125T; DT 125CC AND MODEL DT 175, 171CC IMPORTED SHALL BE SUBJECT TO THE "OTHER TYPES" PRICE LEVEL FOR YAMAHA MOTORCYCLES WITH 125CC AND 175CC DISPLACEMENT AS PROVIDED IN DECREE NO. 164/2002/QĐ-BTC DATED DECEMBER 27, 2002 OF THE MINISTER OF FINANCE.

Article 2. THIS DECISION SHALL TAKE EFFECT FIFTEEN DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE. ALL PRIOR PROVISIONS CONTRARY TO THIS DECISION ARE ABOLISHED./.

KT/BỘ TRƯỞNG BỘ TÀI CHÍNH

Truong Chi Trung
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