Bản dịch văn bản 164/2000/QĐ-BTC
Decision 164/2000/QĐ-BTC
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2000-10-10

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 1 st , 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 m 2 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.