• Effective: Expired
  • Effective Date: 20/10/2000
  • Expiry Date: 30/09/2004
THE MINISTRY OF FINANCE
Number: 164/2000/QĐ-BTC
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Ha Noi , October 10, 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.

  

 

KT. BỘ TRƯỞNG
Thứ trưởng

(Signed)

 

Pham Van Trong

 
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