- 1Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 2Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 164/2000/QD-BTC | Hanoi, October 10, 2000 |
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the competence and principles for determining export and import tax calculation prices as prescribed in Article 7 of the Government’s Decree No.54/CP of August 28, 1993 detailing the implementation of the Law on Export Tax and Import Tax;
After consulting the Ministry of Trade and the General Department of Customs;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To promulgate hereby the List of commodity groups with their import tax calculation prices controlled by the State and the Index of minimum prices of commodity items on the List of commodity groups with their import tax calculation prices controlled by the State for the determination of commodities’ value for import tax calculation for cases where the import tax must be paid.
Article 2.- Tax calculation prices of used commodities shall be equal to 70% (seventy percent) of those of the brand-new commodities of the same type.
Article 3.- The General Department of Customs shall base itself on the prices specified in the Index and the actual import prices on the market to readjust prices specified in such Index with a readjusting level inscrease or decrease of not more than 10% (ten percent), and at the same time to report to the Ministry of Finance for consideration and readjustment of such Index. Regarding a number of commodity items subject to frequent fluctuations in their market purchase and/or sale prices, as well as irrationalities arising in the course of implementation, the Ministry of Finance shall consult with the General Department of Customs for consideration and handling on the case-by-case basis.
...
...
...
Article 5.- This Decision takes effect as from October 20, 2000 and replaces Decision No.68/1999/QD-BTC of July 1st, 1999 and decisions amending and supplementing that Decision. The previous stipulations contrary to this Decision are now all annulled.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Pham Van Trong
OF COMMODITY GROUPS WITH THEIR IMPORT TAX CALCULATION PRICES CONTROLLED BY THE STATE
(Promulgated together with the Finance Minister’s Decision No.164/2000/QD-BTC of October 10, 2000)
1. Assorted drinks (including commodity items in Chapter 22 of the current Import Tariff).
...
...
...
3. Walling and flooring tiles; sanitary ware (toilet sinks, urinals, wash basins, bath-tubs).
4. Flat glass, white, colored, light-reflecting mirrors and glass; water flasks (non-electric), vacuum inner flasks.
5. Motors, generators (other than those used for automobiles, motorbikes and other special-use vehicles such as bulldozers, crane trucks...).
6. Electric fans (except for industrial fans under sub-heading No.84145900).
7. Motorcycles.
OF MINIMUM PRICES OF COMMODITY ITEMS ON THE LIST OF COMMODITY GROUPS WITH THEIR IMPORT TAX CALCULATION PRICES CONTROLLED BY THE STATE
(Promulgated together with the Finance Minister’s Decision No.164/2000/QD-BTC of October 10, 2000)
Names of commodities
...
...
...
Minimum unit price (USD)
Group 1: Assorted drinks
1. Fruit juices (including fermented ones with an alcoholic strength of under 5o), contained in merchandise packing for retail sale (not exceeding 5 liters/1 packing unit)
liter
0.80
2. Natural mineral water and pure water, in containers of various kinds
liter
...
...
...
3. Other flavored beverages
liter
0.70
4. Beer of various kinds
liter
0.80
5. Wines (except aerated wines) of an alcoholic strength of up 20o contained in merchandise packing for retail sale (not exceeding 5 liters/1 packing unit):
...
...
...
liter
1.00
- Sangria OLE Cooler 7o
liter
1.00
- Arc D’argent (vin de tabl)
liter
1.50
- Chateau laforge Bordeaux
...
...
...
2.00
- Deer valley
liter
2.00
- Almaden
liter
2.00
- Estate cellars
liter
...
...
...
- Rene Barbier
liter
2.00
- Le Mounant cotes bergerac
liter
1.50
- Le Mounant cotes de duras
liter
1.50
...
...
...
liter
2.00
- Kressmann Wine Tab
liter
1.50
- Jean Fontenilles Bordeaux
liter
1.50
- Rosso Balestra
...
...
...
1.50
- Dolce Vita Bianco
liter
1.50
- Dolce Vita Rosso
liter
1.50
- Dolce Novelle
liter
...
...
...
- Mediteo
liter
1.50
- President Brut
liter
1.50
- Cuvee Alexandre
liter
2.00
...
...
...
liter
2.00
- Chateau Golden Royal
liter
2.00
- Chateau La Dame Blanche - Haut Medoc
liter
4.00
- Chateau Larose Trintaudon - Haut Medoc
...
...
...
8.00
- Chateau Houissant - ST Estephe
liter
6.50
- Chateau Bonnet d-Armens - ST Emilion Grand Gru
liter
6.50
- Chateau Martinens - Margaux
liter
...
...
...
- Saint - Emilion B.P de Rothchind
liter
5.00
- St Estephe Chateau Beau Site Haut Vignoble
liter
6.50
- Sauternes Pavoid-or - Bordeaux
liter
6.50
...
...
...
liter
6.00
- Cotes de Nuit Villages - Bouchard Aine & Fils
liter
6.00
- Aloxe - Corton Joseph Drouhin
liter
10.00
- Chablis Ler Cru "Les Vaillons" Bouchard Aine & Fils
...
...
...
7.00
- Powilly Fuisse Georges Duboeut
liter
6.00
- Sancerre "Les Fondettes" Sauvion
liter
5.50
- Berri Estates
liter
...
...
...
- Coonawarra Cabernet Sauvignon
liter
5.50
- Limestone Ridge Shiraz Cabernet
liter
11.00
- Pyrus Red Wine
liter
11.00
...
...
...
liter
4.50
- Chalambar Shiraz
liter
4.50
- Other wines
liter
3.00
6. Aerated wines (other than Champagne):
...
...
...
2.00
7. Champagne:
- Krug Grande Cuvee Champagne
liter
41.00
- Charles Heidsieck Brut Champagne
liter
...
...
...
- Charles Heidsieck Rose Champagne
liter
24.00
- Moet Champagne
liter
10.00
- Laurent Pierre Champagne
liter
10.00
...
...
...
liter
5.00
- Piper Heidsieck Brut Champagne
liter
6.00
- Russian Champagne
liter
2.00
- Champagne made in Hungaria
...
...
...
1.70
- Other champagne
liter
3.00
8. Spirits (of an alcoholic strength of 40o or more) already put up in merchandise containers for retail sale:
8.1. Cognac:
...
...
...
8.1.1. Remy Martin:
- Remy Martin VSOP
liter
12.00
- Remy Martin de Club
liter
18.00
...
...
...
liter
26.00
- Other kinds of Remy Martin
liter
30.00
8.1.2. Hennessy:
- Hennessy VSOP
...
...
...
13.00
- Hennessy XO
liter
30.00
- Other kinds of Hennessy
liter
30.00
8.1.3. Martell:
liter
...
...
...
- Martell VS
liter
9.00
- Martell VSOP
liter
11.00
- Martell XO
liter
24.00
...
...
...
liter
28.00
- Martell Napoleon
liter
16.00
- Other kinds of Martell
liter
30.00
8.1.4. Otard:
...
...
...
- Otard VSOP
liter
8.00
- Otard Jade
liter
10.00
- Otard Napoleon
liter
...
...
...
- Otard Gold
liter
23.00
- Otard XO
liter
30.00
- Other kinds of Otard
liter
30.00
...
...
...
- Courvoisier VSOP
liter
3.00
- Courvoisier XO
liter
15.00
- Other kinds of Courvoisier
...
...
...
30.00
8.1.6. Camus:
- Camus VSOP
liter
12.00
- Camus XO
liter
...
...
...
- Other kinds of Camus
liter
30.00
8.1.7. Other kinds of Cognac
liter
20.00
8.2. Whisky:
...
...
...
- Ballantine’s 17 years old
liter
20.00
- Ballantine’s 12 years old
liter
8.00
- Ballantine’s
...
...
...
2.00
- Royal Salute 21 years old
liter
41.00
- Bell’s 12 years old
liter
9.50
- Dimple 15 years old
liter
...
...
...
- Dunhill Old Master
liter
20.00
- Johnnie Walker Blue Label
liter
40.00
- Johnnie Walker Gold Label
liter
12.00
...
...
...
liter
7.00
- Johnnie Walker Red Label
liter
4.50
- Glenfiddich
liter
4.00
- Scotch Grant’s
...
...
...
3.00
- Grant’s Old Parr
liter
7.00
- Chivas Regal 12 years old
liter
9.50
- Chivas Regal 21 years old
liter
...
...
...
- Robbie Dhu
liter
4.00
- Balvenie
liter
4.00
- Label 5
liter
4.00
...
...
...
liter
4.00
- Spey Royal
liter
2.00
- Dewar’s White Label
liter
2.00
- Clan Campbell
...
...
...
3.50
- Scotch Whisky of other kinds
liter
8.00
8.2.2. Other Whisky:
- Whisky Old Suntory
liter
...
...
...
- Passport Whisky
liter
5.00
- Supper Nikka Whisky
liter
9.50
- Windsor Premier Whisky
liter
4.00
...
...
...
liter
3.50
- Black Cat, Whisky
liter
2.00
- Blended Whisky
liter
2.50
- White castle 5 yrs. old whisky
...
...
...
2.00
- Napoleon Brandy
liter
2.50
- Wishky Wild Turkey
liter
4.50
- Jameson Irish Wishky
liter
...
...
...
- Others
liter
6.00
8.3. Gin:
- Gordon’s Gin
liter
4.00
...
...
...
liter
4.00
- Gilbey’s Gin
liter
3.50
- Lichfield Gin
liter
3.00
* Other Gins
...
...
...
4.00
8.4. Vodka:
- Absolut Vodka
liter
3.00
- Absolut Citron (citrus) Vodka
liter
...
...
...
- Biston Cream
liter
8.00
- Smirnoff Red
liter
2.50
- Smirnoff Blue
liter
3.00
...
...
...
liter
1.50
- Skyy Vodka
liter
1.50
- Other Vodka
liter
5.00
8.5. Other spirits (of an alcoholic strength of 40o or higher):
...
...
...
- Chabot XO
liter
18.00
- Other
liter
8.00
9. Rum:
...
...
...
- Havana Club Silver Dry
liter
2.00
- Havana Club 3 Anos
liter
3.00
- Havana Club Anejo Reserva
liter
3.60
...
...
...
liter
2.00
- Maekhong
liter
2.00
- Rum Bacardi
liter
2.00
- Rum Chauvet Cachet Rouge
...
...
...
2.00
- Other Rum
liter
4.00
10. White liquor, ginseng liquor... made in the Republic of Korea
- Jinro Gold liter
liter
...
...
...
- Jinro Mild Soju
liter
1.50
- Ginseng liquor Jinro Ginseng Ju ki
liter
6.50
- Ginseng liquor of other kinds
liter
8.00
...
...
...
liter
7.00
11. Other liquors:
- Bols Liquor, of an alcoholic strength of under 30o
liter
2.50
- Campari, of an alcoholic strength of under 30o
...
...
...
2.50
- Other
liter
4.00
* The prices of liquors not yet put up in merchandise containers for retail sale shall be equal to 70% of the prices of those of the same kind already put up in merchandise containers for retail sale
Group 2: Pneumatic inner tubes, tires and fenders
...
...
...
A. Automobile tire, inner tube and fender sets: (Each comprises 1 inner tubes, 1 tire and 1 fender)
Shall be specified according to the standards inscribed on the tires, including the following indices: the size of the tire cross section (the tread diameter); the size of the tire innner diameter (the bead diameter or the rim fitting diameter); the tire ply ratting (abbreviated to Pr). The system of specification marks inscribed on tires shall be concretized to the following specific tire types:
* Tires of car, tourist automobiles and light trucks are usually inscribed with: 185/70 R 14 84 S 6Pr, in which:
+ 185 is the tire cross section/width (185 mm)
+ 70 is the tire shape indicator (%)
+ R is the ply ratting indicator
+ 14 is the tire inner diameter (14 inches); 1 inch = 25.4 mm
+ 84 is the weight loading capacity indicator
+ S is the speed indicator
...
...
...
* Tires of trucks are usually inscribed with: 12.00 - R 20 18 Pr, in which:
+ 12.00 is the tire cross section/width (12 inches)
+ R is the ply ratting structure indicator
+ 20 is the inner diameter (20 inches)
+ 18 Pr is the standardized ply ratting number (18 plies)
1. Tires with an inner diameter of up to under 15 inches and having up to 6 ply rates (6 Pr):
...
...
...
* Of a tire width of up to under 120 mm
set
12.00
* Of a tire width of between 120 mm and under 150 mm
set
20.00
* Of a tire width of over 150 mm
set
30.00
...
...
...
2. Tires with an inner diameter of between 15 inches and under 20 inches, and having up to 8 plies (8 Pr):
* Of a tire width of up to under 170 mm
set
30.00
* Of a tire width of between 170 mm up and under 200 mm
...
...
...
40.00
* Of a tire width of over 200 mm
set
50.00
* The prices of tires having more than 8 plies (8 Pr) shall be increased by 10% for each more ply, as compared with those of tires of the same size.
3. Tires with an inner diameter of between 20 inches and under 24 inches, and having up to 10 plies (10Pr):
...
...
...
* Of a tire width of up to under 170 mm
set
40.00
* Of a tire width of between 170 mm and under 250 mm
set
50.00
* Of a tire width of over 250 mm
set
100.00
...
...
...
4. Tires with an inner diameter of 24 inches or more and having as much as 12 ply rates (12 ply ratting):
* Of a tire width of up to under 250 mm.
set
150.00
* Of a tire width of 250 mm or more
...
...
...
200.00
* The prices of tires having more than 12 plies (12 Pr) shall be increased by 10% for each more ply, as compared with those of tires with the same cross section.
5. The price of tubeless tires shall be equal to that of the set of tires, inner tubes and fenders of the same size.
6. Other types not yet specified above.
set
...
...
...
* If tires, inner tubes and fenders are not imported in sets, the prices thereof shall be calculated as follows:
- Price of automobile tires shall be calculated equal to 92% of that of the whole sets of tires, inner tubes and fenders
- Price of automobile inner tubes shall be calculated equal to 7% of that
of the whole sets of tires, inner tubes and fenders
- Price of fenders shall be equal to 1% of that of the whole sets of tires, inner tubes and fenders
- In cases where inner tubes and fenders are imported in separate units but they cannot be identified as belonging to the same set of inner tubes, tires and fenders or not, for price calculation, their minimum prices shall be as follows:
+ Inner tubes: 10 USD/unit
+ Fenders: 2 USD/unit
...
...
...
- 2.25-17
unit
5.00
- 2.50-17
unit
6.00
- 2.75-14
...
...
...
6.00
- 3.50-8
unit
7.00
- 1.00-16
unit
21.00
- 1.00-18
unit
...
...
...
- Others
unit
6.00
C. Motorbike inner tubes
unit
1.00
D. Bicycle tires:
unit
2.00
...
...
...
Group 3: Walling and flooring tiles and sanitary ware
I. Tiles of various kinds:
1. Non-slippery flooring tiles
...
...
...
7.00
2. Glazed ceramic tiles
m2
6.00
3. Glass ceramic tiles
m2
9,00
4. Pressed stone powder tiles
m2
...
...
...
5. Glass tiles
m2
28.00
II. Sanitary ware:
1. Lavatory pans (toilets) (other than those specially designed with an electric, electronic or optical control system):
...
...
...
unit
70.00
* Squatting toilets, without water tanks
unit
10.00
2. Urinals of glazed porcelain (other than those specially designed with an electric, electronic or optical control system);
unit
16.00
3. Wash basins (lavabos), excluding faucets, with or without siphons
...
...
...
15.00
4. Bath-tubs of glazed porcelain, plastic or enameled iron, excluding motor-driven water dischargers:
* Without waving and massage apparatus
unit
50.00
* With waving and massage apparatus
unit
...
...
...
5. Prices of bath-tubs with motor-driven water dischargers shall be increased by 20% as respectively compared to those specified in Section 4
Group 4: Flat glass, white, colored, mirrors, water flasks (non-electric)
I. Flat white sheet glass:
...
...
...
m2
1.20
* Between over 2.25 mm and 2.75 mm thick
-
1.60
* Between over 2.75 mm and 3.30 mm thick
-
2.20
* Between over 3.30 mm and 4.30 mm thick
...
...
...
3.00
* Between over 4.30 mm and under 4.80 mm thick
-
3.50
* Between over 4.80 mm and 5.30 mm thick
-
4.00
* Between over 5.30 mm and 6.40 mm thick
-
...
...
...
* Between over 6.40 mm and 7.40 mm thick
-
5.00
* Between over 7.40 mm and 8.60 mm thick
-
6.00
* Between over 8.60 mm and 10.60 mm thick
-
7.00
...
...
...
-
8.50
* Over 12.80 mm thick
-
10.00
II. The prices of colored glass, glass with flower patterns, mirrors (coated with silver, aluminum, mercury...): shall be equal to 120% of the prices of flat white glass of the same thickness.
III. The prices of light-reflecting glass shall be equal to 200% of the prices of flat white glass of the same thickness
...
...
...
IV. Vacuum flasks:
- Of a capacity not exceeding 1.5 liter
unit
1.00
- Of a capacity of over 1.5 liter
unit
...
...
...
V. Water flasks:
1. Press-type (with pistons)
+ 1 liter or less
unit
2.20
...
...
...
unit
2.50
+ Between over 1.5 liter and under 2.5 liter
unit
5.00
+ Over 2.5 liter
unit
6.00
2. Common-type flasks:
...
...
...
- 1.5 liter or less
unit
2.00
- Over 1.5 liter
unit
2.50
Group 5: Motors and generators
...
...
...
1. Petrol-operated motors (generators):
- Of a capacity of under 1.5 HP
unit
30.00
- 1.5 HP
unit
60.00
...
...
...
unit
80.00
- Between over 3 HP and 4 HP
unit
100.00
- Between over 4 HP and 5 HP
unit
120.00
- Between over 5 HP and 6 HP
...
...
...
140.00
- Between over 6 HP and 8 HP
unit
170.00
- Between over 8 HP and 9 HP
unit
200.00
- Between over 9 HP and 10 HP
unit
...
...
...
- Between over 10 HP and 11 HP
unit
240.00
- Between over 11 HP and 13 HP
unit
260.00
- Between over 13 HP and 15 HP
unit
300.00
...
...
...
unit
350.00
- Between over 20 HP and 25 HP
unit
400.00
- The prices of those of over 25 HP shall be calculated on the basis of price conversion according to the capacity of 25-HP ones
2. Diesel motors (generators):
...
...
...
- Under 1 HP
unit
50.00
- Between 1 HP and under 3 HP
unit
80.00
- Between 3 HP and under 4 HP
unit
...
...
...
- Between 4 HP and under 6 HP
unit
120.00
- Between 6 HP and under 8 HP
unit
160.00
- Between 8 HP and under 10 HP
unit
180.00
...
...
...
unit
280.00
- Between 15 HP and under 20 HP
unit
320.00
- Between 20 HP and under 25 HP
unit
550.00
- Between 25 HP and under 30 HP
...
...
...
650.00
- Between 30 HP and under 40 HP
unit
800.00
- Between 40 HP and under 50 HP
unit
1,000.00
- Between 50 HP and under 60 HP
unit
...
...
...
- The prices of those of over 60 HP shall be calculated on the basis of price conversion according to the capacity of 60-HP ones
- In cases where machine tools accompanied with motors are imported, import tax calculation prices of such machine tools shall be determined as not lower than the prices of motors of the same capacity with accompanying motors as specified above
Group 6: Electric fans
...
...
...
* Desk fans:
- With a rotation diameter of under 400 mm
unit
28.00
- With a rotation diameter of 400 mm or more
...
...
...
39.00
* Floor standing fans:
- With a rotation diameter of under 400 mm
unit
42.00
- With a rotation diameter of 400 mm or more
unit
...
...
...
* Wall fans:
- With a rotation diameter of under 400 mm
unit
25.00
- With a rotation diameter of 400 mm or more
unit
35.00
...
...
...
unit
28.00
* Ventilating fans (mounted on wall or ceiling...):
- With a rotation diameter of under 250 mm
unit
8.00
- With a rotation diameter of from 250 mm to under 350 mm
...
...
...
12.00
- With a rotation diameter of 350 mm or more
unit
17.00
2. Cold room fans
unit
63.00
3. Hood fans:
...
...
...
- Single-type (one fan)
unit
50.00
- Twin-type (two fans)
unit
56.00
4. Other fans (except for industrial-use fans, which are specified in a separate section of sub-heading No.84145900):
unit
14.00
...
...
...
I. Honda motorcycles:
* C70 DD, DE, DG, DM, DN
unit
700.000
* Dream (II) 100, high type
...
...
...
1,150.00
* Dream (II) 100, low type
unit
1,050.00
* Daelim, Citi 100
unit
750.00
* CM 125
unit
...
...
...
* Lead 90
unit
1,700.00
* Jazz 50
unit
1,000.00
* Magma
unit
1,450.00
...
...
...
unit
1,500.00
* Joker 90
unit
2,200.00
* NS 50F, NSR 50, NS 150
unit
2,200.00
* CD 50
...
...
...
1,050.00
* CD 90
unit
1,300.00
* CD 125
unit
1,550.00
* CG 125
unit
...
...
...
* CB 125
unit
1,500.00
* CBT 125
unit
1,900.00
* CBX Custom 125
unit
2,500.00
...
...
...
unit
1,050.00
* Wave 100; Wave 110
unit
1,050.00
* Honda GL Max 125
unit
1,000.00
* GL Pro 125
...
...
...
1,250.00
* Honda Tact, Dio 50 cc
unit
600.00
* Astrea Star
unit
900.00
* Astrea Grand 100
unit
...
...
...
* Astrea Prima 100
unit
850.00
* Win 100
unit
1,000.00
* Nova 125 N without electric starter
unit
1,550.00
...
...
...
unit
2,250.00
* Spacy 125 cc
unit
2,300.00
* Other Honda motorcycles not yet specified above:
- 50 cc
...
...
...
700,00
- 70 cc, 90 cc
unit
850,00
- 100 cc, 110 cc
unit
1,050.00
- 125 cc and higher
unit
...
...
...
II. Yamaha motorcycles
- XC 125 T
unit
950.00
- YA 90 SA
unit
750.00
...
...
...
unit
750.00
- SR 150, 147 cc
unit
1,500.00
- CT 50S
unit
450.00
- Forcel, 110 cc
...
...
...
950.00
- Model 100 Cosmo (100 cc)
unit
950.00
- Model Y 110 SS, 110 cc
unit
1,050.00
- Model V 100 (Alfa II), 100 cc
unit
...
...
...
- Model DT 125 cc
unit
1,100.00
- Model F1-Z, 110 cc
unit
1,050.00
- Model TZ M 150, 147 cc
unit
2,500.00
...
...
...
unit
950.00
- Model DT 175, 171 cc
unit
1,150.00
- Model RX 115, 115 cc
unit
1,000.00
- Model RX 100, 100 cc
...
...
...
900.00
- Model RX-Z135, 133 cc
unit
1,250.00
- Grand
unit
1,900.00
- Virago 125 cc
unit
...
...
...
* Other Yamaha motorcycles:
- 50 cc
unit
600.00
- 70 cc, 90 cc
unit
700.00
...
...
...
unit
850.00
- 125 cc or higher
unit
1,100.00
III. Suzuki motorcycles
* Type of:
...
...
...
+ RC-110
unit
950.00
+ BN 125 R
unit
1,400.00
+ GN - 125R
unit
...
...
...
+ Evenis
unit
2,400.00
* Other Suzuki motorcycles:
- 50 cc
unit
600.00
...
...
...
unit
700.00
- 100 cc, 110 cc
unit
850.00
- 125 cc or higher
unit
1,100.00
IV. Motorcycles of other marks
...
...
...
* Kawazaki Sevico, 150 cc
unit
1,700.00
* Kawazaki Max Neo 100
unit
900.00
* Hand-throttle motorcycles, 50 cc:
...
...
...
+ Zenith MK
unit
600.00
+ Zenith BE
unit
600.00
+ Buxy-N
unit
650.00
...
...
...
unit
650.00
+ Speed BR
unit
650.00
* Magnumic 80 cc
unit
650.00
* Standard Blinker 65 cc
...
...
...
300.00
* Hero Puch 65 cc
unit
300.00
* Piaggio Bravo
unit
300.00
* Turbo Sport 65 cc
unit
...
...
...
* Minsk, Voxog 125 cc
unit
300.00
* Ural 649 cc, side-cars (three-wheelers)
unit
1,050.00
- Hyosung Cruise 125 cc
unit
1,050.00
...
...
...
unit
1,000.00
- Vespa Piaggio Scooters Exel 150 cc
unit
900,00
- Vespa Piaggio Cosa 150 cc
unit
1,600,00
- Vespa Piaggio PX 150 cc
...
...
...
1,200,00
- Vespa Piaggio Exel 150 cc
unit
1,000,00
- Vespa Piaggio Sfera 80 cc
unit
1,200,00
V. Motorcycles of other kinds not yet specified above:
...
...
...
- 50 cc
unit
500.00
- 70 cc, 90 cc
unit
600.00
- 100 cc, 110 cc
unit
700.00
...
...
...
unit
950.00
VI. The prices of motorcycles with different engine capacities shall be calculated according to the prices of those of the same mark with the immediate lower or higher engine capacity
- In cases of import of motorcycles with an engine capacity falling between two standardized capacities specified above, the import tax thereon shall be calculated according to the price of motorcycles with a lower engine capacity.
For example: For motorcycles with an engine capacity of 95 cc (between 90 cc and 100 cc), import tax shall be calculated according to the price of 90 cc-motorcycles of the same mark.
- 1Circular No. 164/2015/TT-BTC dated November 05, 2015, amending the list of goods and preferential import tax rates particularly applicable to materials, spare parts and auxiliary parts for production of key information technology products in chapter 98 of preferential import tariff enclosed with Circular No. 164/2013/TT-BTC
- 2Decision No.521/2000/QD-TCHQ of November 03, 2000 supplementing the minimum prices of commodity items not on the list of commodity groups with prices controlled by the state
- 1Decision no. 40/2005/QD-BTC of July 06, 2005 on release of the list of legal documents issued by the ministry of finance that had lapsed, abrogated or replaced
- 2Circular No. 87/2004/TT-BTC of August 31, 2004 guiding the implementation of export tax, import tax
- 3Circular No. 87/2004/TT-BTC of August 31, 2004 guiding the implementation of export tax, import tax
- 1Circular No. 164/2015/TT-BTC dated November 05, 2015, amending the list of goods and preferential import tax rates particularly applicable to materials, spare parts and auxiliary parts for production of key information technology products in chapter 98 of preferential import tariff enclosed with Circular No. 164/2013/TT-BTC
- 2Decree No. 54-CP of August 28, 1993, on export and import duties making detailed provisions for the implementation of the Law on export and import duties and the Law on amendment of and addition to a number of articles of the Law on export and import duties.
Decision No.164/2000/QD-BTC of October 10, 2000 promulgating the list of commodity groups with their import tax calculation prices controlled by the state and the index of minimum prices of commodity items with their import prices controlled by the state for determination of their value for import tax calculation
- Số hiệu: 164/2000/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 10/10/2000
- Nơi ban hành: Bộ Tài chính
- Người ký: Phạm Văn Trọng
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 20/10/2000
- Tình trạng hiệu lực: Ngưng hiệu lực