VietnameseDecision No. 164/2000/QD-BTC dated October 10, 2000 of the Ministry of Finance 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
ATTRIBUTE
Decision No. 164/2000/QD-BTC dated October 10, 2000 of the Ministry of Finance 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
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 164/2000/QD-BTC | Signer: | Pham Van Trong |
| Type: | Decision | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 10/10/2000 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No: 164/2000/QD-BTC | Hanoi, October 10, 2000 |
DECISION
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)
(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)
(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. |
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