Bộ Tư Pháp

THE MINISTRY OF FINANCE

Number: 164/2000/QĐ-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Ha Noi ,day 10 month 10 year 2000

DECISION No
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

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 4.- The import of commodity items not on the List of commodity groups with their tax calculation prices controlled by the State shall comply with the guidance in current documents of the Ministry of Finance on the application of import tax calculation prices under foreign trade contracts.

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

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)

1. Assorted drinks (including commodity items in Chapter 22 of the current Import Tariff).

2. Tires, pneumatic inner tubes and fenders of various kinds (used for automobiles, motorcycles and bicycles).

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.

INDEX 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	Calculation unit	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	0.50
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):
- SPY-WINE cooler from 5o to 7o	liter	1.00
- Sangria OLE Cooler 7o	liter	1.00
- Arc D�argent (vin de tabl)	liter	1.50
- Chateau laforge Bordeaux	liter	2.00
- Deer valley	liter	2.00
- Almaden	liter	2.00
- Estate cellars	liter	2.00
- Rene Barbier	liter	2.00
- Le Mounant cotes bergerac	liter	1.50
- Le Mounant cotes de duras	liter	1.50
- Vindepay	liter	2.00
- Kressmann Wine Tab	liter	1.50
- Jean Fontenilles Bordeaux	liter	1.50
- Rosso Balestra	liter	1.50
- Dolce Vita Bianco	liter	1.50
- Dolce Vita Rosso	liter	1.50
- Dolce Novelle	liter	1.50
- Mediteo	liter	1.50
- President Brut	liter	1.50
- Cuvee Alexandre	liter	2.00
- Chateau Saint Symphorien	liter	2.00
- Chateau Golden Royal	liter	2.00
- Chateau La Dame Blanche - Haut Medoc	liter	4.00
- Chateau Larose Trintaudon - Haut Medoc	liter	8.00
- Chateau Houissant - ST Estephe	liter	6.50
- Chateau Bonnet d�Armens - ST Emilion Grand Gru	liter	6.50
- Chateau Martinens - Margaux	liter	9.00
- 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
- Chassagne Montrachet - Lupe� & Cholet	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	liter	7.00
- Powilly Fuisse Georges Duboeut	liter	6.00
- Sancerre "Les Fondettes" Sauvion	liter	5.50
- Berri Estates	liter	12.00
- Coonawarra Cabernet Sauvignon	liter	5.50
- Limestone Ridge Shiraz Cabernet	liter	11.00
- Pyrus Red Wine	liter	11.00
- Rhymney Sauvignon Blanc	liter	4.50
- Chalambar Shiraz	liter	4.50
- Other wines	liter	3.00
6. Aerated wines (other than Champagne):	liter	2.00
7. Champagne:
- Krug Grande Cuvee Champagne	liter	41.00
- Charles Heidsieck Brut Champagne	liter	15.00
- Charles Heidsieck Rose Champagne	liter	24.00
- Moet Champagne	liter	10.00
- Laurent Pierre Champagne	liter	10.00
- Jacob�s Greek Champagne	liter	5.00
- Piper Heidsieck Brut Champagne	liter	6.00
- Russian Champagne	liter	2.00
- Champagne made in Hungaria	liter	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
- Remy Martin XO	liter	26.00
- Other kinds of Remy Martin	liter	30.00
8.1.2. Hennessy:
- Hennessy VSOP	liter	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
- Martell Cordon Blue	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	20.00
- Otard Gold	liter	23.00
- Otard XO	liter	30.00
- Other kinds of Otard	liter	30.00
8.1.5. Courvoisier:
- Courvoisier VSOP	liter	3.00
- Courvoisier XO	liter	15.00
- Other kinds of Courvoisier	liter	30.00
8.1.6. Camus:
- Camus VSOP	liter	12.00
- Camus XO	liter	30.00
- Other kinds of Camus	liter	30.00
8.1.7. Other kinds of Cognac	liter	20.00
8.2. Whisky:
8.2.1. Scotch Whisky:
- Ballantine�s 17 years old	liter	20.00
- Ballantine�s 12 years old	liter	8.00
- Ballantine�s	liter	2.00
- Royal Salute 21 years old	liter	41.00
- Bell�s 12 years old	liter	9.50
- Dimple 15 years old	liter	10.50
- Dunhill Old Master	liter	20.00
- Johnnie Walker Blue Label	liter	40.00
- Johnnie Walker Gold Label	liter	12.00
- Johnnie Walker Black Label	liter	7.00
- Johnnie Walker Red Label	liter	4.50
- Glenfiddich	liter	4.00
- Scotch Grant�s	liter	3.00
- Grant�s Old Parr	liter	7.00
- Chivas Regal 12 years old	liter	9.50
- Chivas Regal 21 years old	liter	25.00
- Robbie Dhu	liter	4.00
- Balvenie	liter	4.00
- Label 5	liter	4.00
- Cluny Blended	liter	4.00
- Spey Royal	liter	2.00
- Dewar�s White Label	liter	2.00
- Clan Campbell	liter	3.50
- Scotch Whisky of other kinds	liter	8.00
8.2.2. Other Whisky:
- Whisky Old Suntory	liter	6.00
- Passport Whisky	liter	5.00
- Supper Nikka Whisky	liter	9.50
- Windsor Premier Whisky	liter	4.00
- Clan McGregor Whisky	liter	3.50
- Black Cat, Whisky	liter	2.00
- Blended Whisky	liter	2.50
- White castle 5 yrs. old whisky	liter	2.00
- Napoleon Brandy	liter	2.50
- Wishky Wild Turkey	liter	4.50
- Jameson Irish Wishky	liter	4.00
- Others	liter	6.00
8.3. Gin:
- Gordon�s Gin	liter	4.00
- Beefeeter Gin	liter	4.00
- Gilbey�s Gin	liter	3.50
- Lichfield Gin	liter	3.00
* Other Gins	liter	4.00
8.4. Vodka:
- Absolut Vodka	liter	3.00
- Absolut Citron (citrus) Vodka	liter	4.00
- Biston Cream	liter	8.00
- Smirnoff Red	liter	2.50
- Smirnoff Blue	liter	3.00
- Russian Vodka (vodka made in Russia)	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
- Sang Thip	liter	2.00
- Maekhong	liter	2.00
- Rum Bacardi	liter	2.00
- Rum Chauvet Cachet Rouge	liter	2.00
- Other Rum	liter	4.00
10. White liquor, ginseng liquor... made in the Republic of Korea
- Jinro Gold liter	liter	1.50
- Jinro Mild Soju	liter	1.50
- Ginseng liquor Jinro Ginseng Ju ki	liter	6.50
- Ginseng liquor of other kinds	liter	8.00
- Other	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	liter	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 + 6 Pr is the standardized ply ratting number (6 plies) * 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
* The prices of tires having more than 6 plies (6 Pr) shall be increased by 10% for each more ply, as compared with those of tires of the same size.
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	set	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
* The prices of tires having more than 10 plies (10 Pr) shall be increased by 10% for each more ply, as compared with those of tires with the same cross section.
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	set	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	40.00
* 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
B. Motorbike tires:
- 2.25-17	unit	5.00
- 2.50-17	unit	6.00
- 2.75-14	unit	6.00
- 3.50-8	unit	7.00
- 1.00-16	unit	21.00
- 1.00-18	unit	23.00
- Others	unit	6.00
C. Motorbike inner tubes	unit	1.00
D. Bicycle tires:	unit	2.00
* The prices of bicycle inner tubes shall be equal to 10% of those of bicycle tires
Group 3: Walling and flooring tiles and sanitary ware
I. Tiles of various kinds:
1. Non-slippery flooring tiles	m2	7.00
2. Glazed ceramic tiles	m2	6.00
3. Glass ceramic tiles	m2	9,00
4. Pressed stone powder tiles	m2	8.00
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):
* Seat toilets, without water tanks	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	unit	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	700.00
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:
* Up to 2.25 mm thick	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	-	4.50
* 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
* Between over 10.60 mm and 12.80 mm thick	-	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	1.50
V. Water flasks:
1. Press-type (with pistons)
+ 1 liter or less	unit	2.20
+ Between over 1 liter and 1.5 liter	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
- Between over 1.5 HP and 3 HP	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	unit	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	210.00
- 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
- Between over 15 HP and 20 HP	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	100.00
- 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
- Between 10 HP and under 15 HP	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	unit	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	1,200.00
- 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
1. Electric fans for domestic use (of sub-heading No.84145100):
* Desk fans:
- With a rotation diameter of under 400 mm	unit	28.00
- With a rotation diameter of 400 mm or more	unit	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	53.00
* 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
* Ceiling fans with a rotation diameter of between 1.2 m and 1.4 m	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	unit	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
Group 7: Motorcycles
I. Honda motorcycles:
* C70 DD, DE, DG, DM, DN	unit	700.000
* Dream (II) 100, high type	unit	1,150.00
* Dream (II) 100, low type	unit	1,050.00
* Daelim, Citi 100	unit	750.00
* CM 125	unit	2,900.00
* Lead 90	unit	1,700.00
* Jazz 50	unit	1,000.00
* Magma	unit	1,450.00
* Joker 50	unit	1,500.00
* Joker 90	unit	2,200.00
* NS 50F, NSR 50, NS 150	unit	2,200.00
* CD 50	unit	1,050.00
* CD 90	unit	1,300.00
* CD 125	unit	1,550.00
* CG 125	unit	1,500.00
* CB 125	unit	1,500.00
* CBT 125	unit	1,900.00
* CBX Custom 125	unit	2,500.00
* Custom 100	unit	1,050.00
* Wave 100; Wave 110	unit	1,050.00
* Honda GL Max 125	unit	1,000.00
* GL Pro 125	unit	1,250.00
* Honda Tact, Dio 50 cc	unit	600.00
* Astrea Star	unit	900.00
* Astrea Grand 100	unit	950.00
* Astrea Prima 100	unit	850.00
* Win 100	unit	1,000.00
* Nova 125 N without electric starter	unit	1,550.00
* Rebel 125 cc	unit	2,250.00
* Spacy 125 cc	unit	2,300.00
* Other Honda motorcycles not yet specified above:
- 50 cc	unit	700,00
- 70 cc, 90 cc	unit	850,00
- 100 cc, 110 cc	unit	1,050.00
- 125 cc and higher	unit	1,300.00
II. Yamaha motorcycles
- XC 125 T	unit	950.00
- YA 90 SA	unit	750.00
- YA 90 S	unit	750.00
- SR 150, 147 cc	unit	1,500.00
- CT 50S	unit	450.00
- Forcel, 110 cc	unit	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	850.00
- 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
- Model Y 100, 100 cc	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	unit	900.00
- Model RX-Z135, 133 cc	unit	1,250.00
- Grand	unit	1,900.00
- Virago 125 cc	unit	2,300.00
* Other Yamaha motorcycles:
- 50 cc	unit	600.00
- 70 cc, 90 cc	unit	700.00
- 100 cc, 110 cc	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	1,500.00
+ Evenis	unit	2,400.00
* Other Suzuki motorcycles:
- 50 cc	unit	600.00
- 70 cc, 90 cc	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
+ Buxy-VK	unit	650.00
+ Speed BR	unit	650.00
* Magnumic 80 cc	unit	650.00
* Standard Blinker 65 cc	unit	300.00
* Hero Puch 65 cc	unit	300.00
* Piaggio Bravo	unit	300.00
* Turbo Sport 65 cc	unit	350.00
* 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
- GTO city sport 125 cc	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	unit	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
- 125 cc or higher	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.

The Ministry of Finance
Thứ trưởng
(Signed)

Pham Van Trong