Decision No. 98/2005/QD-BTC dated December 22, 2005 of the Ministry of Finance amending the preferential import tax rates of motor vehicles for the transport of persons under headings No. 8702 and No. 8703 in the preferential import tariff

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Decision No. 98/2005/QD-BTC dated December 22, 2005 of the Ministry of Finance amending the preferential import tax rates of motor vehicles for the transport of persons under headings No. 8702 and No. 8703 in the preferential import tariff
Issuing body: Ministry of FinanceEffective date:
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Official number:98/2005/QD-BTCSigner:Truong Chi Trung
Type:DecisionExpiry date:
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Issuing date:22/12/2005Effect status:
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Fields:Export - Import , Tax - Fee - Charge
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Effect status: Known

THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 98/2005/QD-BTC

Hanoi, December 22, 2005

 

 

DECISION

AMENDING THE PREFERENTIAL IMPORT TAX RATES OF MOTOR VEHICLES FOR THE TRANSPORT OF PERSONS UNDER HEADINGS No. 8702 AND No. 8703 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to Import Tax and Export Tax Law No. 45/2005/QH11 of June 14, 2005;

Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket for each commodity group, the Preferential Import Tariff according to the list of commodity groups and the preferential tax rate bracket for each commodity group;

Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;

Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Import Tax and Export Tax Law;

At the proposal of the director of the Department for Tax Policies,

 

DECIDES:

Article 1.- To amend the preferential import tax rates of motor vehicles for the transport of persons under Headings No. 8702 and No. 8703 of the Preferential Import Tariff promulgated together with the Finance Minister’s Decision No. 110/2003/QD-BTC of July 25, 2003, and the Regulation in the Finance Minister’s Decision No. 97/2005/QD-BTC of December 15, 2005, into new ones specified in the amended List of preferential import tax rates of motor vehicles for the transport of persons, promulgated together with this Decision.

Article 2.- To apply the import tax rate of 150% (one hundred and fifty per cent) to used motor vehicles for the transport of persons mentioned in Article 1 of this Decision and used motor vehicles for cargo transport and of a gross vehicle weight not exceeding 5 tons specified in the Finance Minister’s Decision No. 88/2005/QD-BTC of December 1, 2005.

Article 3.- This Decision takes effect and applies to all import declarations registered with customs offices 15 days after its publication in “CONG BAO.”

 

 

FOR THE FINANCE MINISTER
VICE MINISTER




Truong Chi Trung

 

LIST

OF AMENDED PREFERENTIAL IMPORT TAX RATES OF MOTOR VEHICLES FOR THE TRANSPORT OF PERSONS
(Promulgated together with the Finance Minister’s Decision No. 98/2005/QD-BTC of December 22, 2005)

Code

Description of commodities

Tax rate (%)

8702

 

 

Motor vehicles for transport of 10 persons or more, including driver

 

8702

10

 

- With compression-ignition internal combustion piston engine (diesel or semi-diesel):

 

 

 

 

- - Motor vehicles for transport of less than 16 persons:

 

 

 

 

- - - Passenger motor vehicles:

 

 

 

 

- - - - In complete units/Other types:

 

8702

10

06

- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons

90

8702

10

07

- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons

90

8702

10

08

- - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons

90

8702

10

09

- - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons

90

8702

10

10

- - - - - Of a g.v.w exceeding 24 tons

90

 

 

 

- - - Other:

 

 

 

 

- - - - In complete units/Other:

 

8702

10

15

- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons

90

8702

10

16

- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons

90

8702

10

17

- - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons

90

8702

10

18

- - - - - Of a g.v.w exceeding 24 tons

90

 

 

 

- - Motor vehicles for transport of between 16 and under 30 persons:

 

 

 

 

- - - Passenger motor vehicles

 

 

 

 

- - - - In complete units/Other:

 

8702

10

26

- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons

90

8702

10

27

- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons

90

8702

10

28

- - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons

90

8702

10

31

- - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons

90

8702

10

32

- - - - - Of a g.v.w exceeding 24 tons

90

 

 

 

- - - Other:

 

 

 

 

- - - - In complete units/Other:

 

8702

10

37

- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons

90

8702

10

38

- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons

90

8702

10

39

- - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons

90

8702

10

40

- - - - - Of a g.v.w exceeding 24 tons

90

 

 

 

- - Motor vehicles for transport of 30 persons or more:

 

 

 

 

- - - Bus of other types

 

 

 

 

- - - - In complete units/Other:

 

8702

10

56

- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons

90

8702

10

57

- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons

90

8702

10

58

- - - - - Of a g.v.w exceeding 6 tons but not exceeding 18 tons

90

8702

10

59

- - - - - Of a g.v.w exceeding 18 tons but not exceeding 24 tons

90

8702

10

60

- - - - - Of a g.v.w exceeding 24 tons

90

 

 

 

- - - Other:

 

 

 

 

- - - - In complete units/Other:

 

8702

10

65

- - - - - Of a gross vehicle weight (g.v.w) not exceeding 5 tons

90

8702

10

66

- - - - - Of a g.v.w exceeding 5 tons but not exceeding 6 tons

90

8702

10

67

- - - - - Of a g.v.w exceeding 6 tons but not exceeding 24 tons

90

8702

10

68

- - - - - Of a g.v.w exceeding 24 tons

90

8702

90

 

- Other:

 

 

 

 

- - Motor vehicles for transport of less than 16 persons:

 

 

 

 

- - - Passenger motor vehicles:

 

8702

90

12

- - - - In complete units/Other

90

 

 

 

- - - Other:

 

8702

90

22

- - - - In complete units/Other

90

 

 

 

- - Motor vehicles for transport of between 16 and under 30 persons:

 

 

 

 

- - - Passenger motor vehicles:

 

8702

90

32

- - - - In complete units/Other

90

 

 

 

- - - Other

 

8702

90

42

- - - - In complete units/Other

90

 

 

 

- - Motor vehicles for transport of 30 persons or more:

 

 

 

 

- - - Bus of other types

 

8702

90

62

- - - - In complete units/Other

90

 

 

 

- - - Other

 

8702

90

92

- - - - In complete units/Other

90

8703

 

 

Motor cars and other motor vehicles designed mainly for the transport of persons (other than those under Heading No. 8702), including vehicles for transport of persons with separate luggage compartments and racing cars

 

8703

10

 

- Vehicles specially designed for traveling on snow; golf cars and similar vehicles:

 

 

 

 

- - Vehicles for transport of no more than 8 persons, including driver:

 

8703

10

11

- - - Golf cars and golf buggies

90

8703

10

12

- - - Small racing cars

90

8703

10

19

- - - Other

90

 

 

 

- - Vehicles for transport of 9 persons, including driver

 

8703

10

91

- - - Golf cars and golf buggies

90

8703

10

99

- - - Other

90

 

 

 

- Other vehicles, with spark-ignition internal combustion piston engine:

 

8703

21

 

- - Of a cylinder capacity not exceeding 1,000 cc:

 

 

 

 

- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), of a type for transport of no more than 8 persons, including driver:

 

8703

21

32

- - - - In complete units/Other

90

 

 

 

- - - Other vehicles, for transport of no more than 8 persons:

 

8703

21

42

- - - - Four-wheel drive vehicles, in complete units/Other

90

8703

21

44

- - - - Other

90

 

 

 

- - - Other, for transport of 9 persons, including driver

 

8703

21

52

- - - - Four-wheel drive vehicles, in complete units/Other

90

8703

21

54

- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other

90

8703

21

56

- - - - Other

90

8703

22

 

- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc

 

8703

22

20

- - - Motor-homes

90

 

 

 

- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), of a type for transport of no more than 8 persons, including driver:

 

8703

22

52

- - - - In complete units/Other

90

 

 

 

- - - Other, for transport of no more than 8 persons:

 

8703

22

62

- - - - Four-wheel drive vehicles, in complete units/Other

90

8703

22

64

- - - - Other

90

 

 

 

- - - Other, for transport of 9 persons, including driver:

 

8703

22

72

- - - - Four-wheel drive vehicles, in complete units/Other

90

8703

22

74

- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other:

90

8703

22

76

- - - - Other

90

8703

23

 

- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:

 

8703

23

12

- - - Motor-homes

90

 

 

 

- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:

 

 

 

 

- - - - In complete units/Other

 

8703

23

21

- - - - - Of a cylinder capacity of under 1,800 cc

90

8703

23

22

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

23

23

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

23

24

- - - - - Of a cylinder capacity of 2,500 cc or more

90

 

 

 

- - - Other, for transport of no more than 8 persons:

 

 

 

 

- - - - Four-wheel drive vehicles, in complete units/Other

 

8703

23

31

- - - - - Of a cylinder capacity of under 1,800 cc

90

8703

23

32

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

23

33

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

23

34

- - - - - Of a cylinder capacity of 2,500 cc or more

90

 

 

 

- - - - Other:

 

8703

23

41

- - - - - Of a cylinder capacity of under 1,800 cc

90

8703

23

42

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

23

43

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

23

44

- - - - - Of a cylinder capacity of 2,500 cc or more

90

 

 

 

- - - Other, for transport of 9 persons, including driver:

 

 

 

 

- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars):

 

 

 

 

- - - - - In complete units/Other

 

8703

23

51

- - - - - - Of a cylinder capacity of under 1,800 cc

90

8703

23

52

- - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

23

53

- - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

23

54

- - - - - - Of a cylinder capacity of 2,500 cc or more

90

 

 

 

- - - - Four-wheel drive vehicles, in complete units/Other:

 

8703

23

61

- - - - - Of a cylinder capacity of under 1,800 cc

90

8703

23

62

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

23

63

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

23

64

- - - - - Of a cylinder capacity of 2,500 cc or more

90

 

 

 

- - - - Other:

 

8703

23

71

- - - - - Of a cylinder capacity of under 1,800 cc

90

8703

23

72

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

23

73

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

23

74

- - - - - Of a cylinder capacity of 2,500 cc or more

90

8703

24

 

- - Of a cylinder capacity of over 3,000 cc

 

 

 

 

- - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc:

 

8703

24

12

- - - - Motor-homes

90

 

 

 

- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver

 

8703

24

22

- - - - - In complete units/Other

90

 

 

 

- - - - Other, for transport of no more than 8 persons:

 

8703

24

32

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

24

34

- - - - - Other

90

 

 

 

- - - - Other, for transport of 9 persons including driver:

 

8703

24

42

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

24

44

- - - - - Motor cars (including those for transport of persons with separate

 

 

 

 

luggage compartments, sport cars and racing cars), in complete units/Other

90

8703

24

46

- - - - - Other

90

 

 

 

- - - Of a cylinder capacity of over 4,000 cc:

 

8703

24

52

- - - - Motor-homes

90

 

 

 

- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver

 

8703

24

62

- - - - - In complete units/Other

90

 

 

 

- - - - Other, for transport of no more than 8 persons:

 

8703

24

72

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

24

74

- - - - - Other

90

 

 

 

- - - - Other, for transport of 9 persons, including driver:

 

8703

24

82

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

24

84

- - - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other

90

8703

24

86

- - - - - Other

90

 

 

 

- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):

 

8703

31

 

- - Of a cylinder capacity not exceeding 1,500 cc:

 

8703

31

20

- - - Motor-homes

90

 

 

 

- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:

 

 

 

 

- - - - In complete units/Other

 

8703

31

52

- - - - - Brand-new

90

 

 

 

- - - Other, for transport of no more than 8 persons:

 

8703

31

62

- - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

31

64

- - - - Other

90

 

 

 

- - - Other, for transport of 9 persons, including driver:

 

8703

31

72

- - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

31

74

- - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other

90

8703

31

77

- - - - Other

90

8703

32

 

- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc

 

8703

32

12

- - - Motor-homes

90

 

 

 

- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:

 

 

 

 

- - - - In complete units/Other:

 

8703

32

23

- - - - - Brand-new

90

 

 

 

- - - Other, for transport of no more than 8 persons:

 

 

 

 

- - - - Four-wheel drive vehicles, in complete units/Other:

 

8703

32

34

- - - - - Of a cylinder capacity of under 1,800 cc

90

8703

32

35

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

32

36

- - - - - Of a cylinder capacity of 2,000 cc or more

90

 

 

 

- - - - Other:

 

8703

32

44

- - - - - Of a cylinder capacity of under 1,800 cc

90

8703

32

45

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

32

46

- - - - - Of a cylinder capacity of 2,000 cc or more

90

 

 

 

- - - Other, for transport of 9 persons, including driver:

 

 

 

 

- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars):

 

 

 

 

- - - - - In complete units/Other:

 

8703

32

53

- - - - - - Brand-new

90

 

 

 

- - - - Other

 

 

 

 

- - - - - Four-wheel drive vehicles, in complete units/Other:

 

8703

32

64

- - - - - - Of a cylinder capacity of under 1,800 cc

90

8703

32

65

- - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

32

66

- - - - - - Of a cylinder capacity of 2,000 cc or more

90

 

 

 

- - - - - Other:

 

8703

32

74

- - - - - - Of a cylinder capacity of under 1,800 cc

90

8703

32

75

- - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

32

76

- - - - - - Of a cylinder capacity of 2,000 cc or more

90

8703

33

 

- - Of a cylinder capacity of over 2,500 cc: 

90

 

 

 

- - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:

 

8703

33

12

- - - - Motor-homes

90

 

 

 

- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:

 

8703

33

22

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

 

 

 

- - - - Other, for transport of no more than 8 persons:

 

8703

33

25

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

33

27

- - - - - Other

90

 

 

 

- - - - Other, for transport of 9 persons, including driver:

 

8703

33

29

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

33

31

- - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other:

90

8703

33

34

- - - - - Other

90

 

 

 

- - - Of a cylinder capacity exceeding 3,000 cc but not exceeding 4,000 cc:

 

8703

33

42

- - - - Motor-homes

90

 

 

 

- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:

 

8703

33

52

- - - - - In complete units/Other, brand-new

90

 

 

 

- - - - Other, for transport of no more than 8 persons:

 

8703

33

55

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

33

57

- - - - - Other

90

 

 

 

- - - - Other, for transport of 9 persons, including driver:

 

8703

33

59

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

33

62

- - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other:

90

8703

33

65

- - - - - Other

90

 

 

 

- - - Of a cylinder capacity exceeding 4,000 cc:

 

8703

33

72

- - - - Motor-homes

90

 

 

 

- - - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:

 

8703

33

82

- - - - - In complete units/Other, brand-new

90

 

 

 

- - - - Other, for transport of no more than 8 persons:

 

8703

33

85

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

33

87

- - - - - Other

90

 

 

 

- - - - Other, for transport of 9 persons, including driver:

 

8703

33

89

- - - - - Four-wheel drive vehicles, in complete units/Other:

90

8703

33

92

- - - - - Brand-new motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), in complete units/Other:

90

8703

90

 

- Other:

 

8703

90

12

- - Motor-homes

90

 

 

 

- - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars), for transport of no more than 8 persons, including driver:

 

8703

90

21

- - - Electricity-powered

90

 

 

 

- - - Other:

 

 

 

 

- - - - In complete units/Other:

 

8703

90

26

- - - - - Of a cylinder capacity of under 1,800 cc

90

8703

90

27

- - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

90

28

- - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

90

31

- - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

90

8703

90

32

- - - - - Of a cylinder capacity of 3,000 cc or more

90

 

 

 

- - Other, for transport of no more than 8 persons:

 

 

 

 

- - - Four-wheel drive vehicles, in complete units/Other:

 

8703

90

37

- - - - Of a cylinder capacity of under 1,800 cc

90

8703

90

38

- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

90

41

- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

90

42

- - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

90

8703

90

43

- - - - Of a cylinder capacity of 3,000 cc or more

90

 

 

 

- - - Other

 

8703

90

48

- - - - Of a cylinder capacity of under 1,800 cc

90

8703

90

51

- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

90

52

- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

90

53

- - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

90

8703

90

54

- - - - Of a cylinder capacity of 3,000 cc or more

90

 

 

 

- - Other, for transport of 9 persons:

 

 

 

 

- - - Motor cars (including those for transport of persons with separate luggage compartments, sport cars and racing cars):

 

8703

90

61

- - - - Electricity-powered

90

 

 

 

- - - - Other:

 

 

 

 

- - - - - In complete units/Other:

 

8703

90

66

- - - - - - Of a cylinder capacity of under 1,800 cc

90

8703

90

67

- - - - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

90

68

- - - - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

90

71

- - - - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

90

8703

90

72

- - - - - - Of a cylinder capacity of 3,000 cc or more

90

 

 

 

- - - Four-wheel drive vehicles, in complete units/Other:

 

8703

90

77

- - - - Of a cylinder capacity of under 1,800 cc

90

8703

90

78

- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

90

81

- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

90

82

- - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

90

8703

90

83

- - - - Of a cylinder capacity of 3,000 cc or more

90

 

 

 

- - - Other

 

8703

90

88

- - - - Of a cylinder capacity of under 1,800 cc

90

8703

90

91

- - - - Of a cylinder capacity of between 1,800 cc and under 2,000 cc

90

8703

90

92

- - - - Of a cylinder capacity of between 2,000 cc and under 2,500 cc

90

8703

90

93

- - - - Of a cylinder capacity of between 2,500 cc and under 3,000 cc

90

8703

90

94

- - - - Of a cylinder capacity of 3,000 cc or more

90

 

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