Yoan used to earn 25 dollars a month working as a computer technician for a state company -- and an extra 500 dollars selling Internet access on Cuba's vast and varied black market.
The 31-year-old managed 10 accounts for government employees who had authorized email access and would rent out their passwords to trusted clients under certain rules: they could only connect at night or in the early hours, and had to avoid political references.
"I did it because I couldn't live off my salary," Yoan said.
But the technician had taken a large risk amid a crackdown by the government of President Raul Castro as part of an offensive on illegal businesses.
"There was an audit a little while ago, they trawled through the telephone numbers and one customer gave the game away," Yoan said.
"They sacked me and I paid a 1,500-peso (60-dollar) fine."
Yoan, who also received a ban from working for four years, was a tiny link in the chain connecting Cubans to the illegal network: an email service costs 10-15 dollars per month, it costs 50 dollars per month to navigate the Internet, and one dollar to send or receive an email.
"I need to be in contact with my friends and the world, but I can't afford 'underground' Internet so I only have email. I connect at night because that's what my illegal provider tells me to do," said Aida, a 38-year-old former waitress.
The Caribbean island connects to the Internet by satellite because the decades-long US embargo prevents access to underwater cables which pass near its coastlines.
The government blames the embargo for its limits on the service -- it gives priority to state and foreign companies, academics, doctors and research centers.
Dissidents and critics of the Communist government say Cuba, like China, limits Internet access to restrict freedom of information and control criticism of the single-party regime.
They say that is why authorities block dissident sites or blogs, such as the award-winning blog of Yoani Sanchez, for being subversive.
Cubans can connect to email at controlled state access points for 1.5 dollars per hour, or access the Internet in hotels with cards costing seven dollars per hour.
But with the average monthly salary at 20 dollars, that is also out of reach of most citizens.
"I can't pay that, that's why I have illegal email to communicate with my father in Miami," said Marilis, a 23-year-old law student.
"I've never written anything political," she added indignantly.
Raul Castro allowed computer sales two years ago, but Internet access remains limited.
Barely 1.4 million of the 11.2 million inhabitants have Internet access, and only 630,000 have computers, according to official figures.
Shared access is blamed for slow and patchy connections.
Deputy Computing Minister Ramon Linares said recently that the island's connection speeds had increased, and an underwater cable was due to start operating from Venezuela in 2011.
That still won't be enough for Aida.
"Even if they solve the technical problems, we won't have free access," she complained.
"It's clear that those who lead the country decide what we can consult."
Monday, February 8, 2010
Tuesday, February 2, 2010
FIRST US DOLLAR 1792
The first dollar coins issued by the United States Mint (founded 1792) were similar in size and composition to the Spanish dollar. The Spanish and U.S. silver dollars circulated side by side in the United States, and the Spanish dollar remained legal tender until 1857. The coinage of various English colonies also circulated. The lion dollar was popular in theDutch New Netherland Colony (New York), but the lion dollar also circulated throughout the English colonies during the seventeenth and early eighteenth centuries. Examples circulating in the colonies were usually worn so that the design was not fully distinguishable, thus they were sometimes referred to as "dog dollars".The U.S. dollar was created and defined by the Coinage Act of 1792. It specified a "dollar" to be between 371 and 416 grains (27.0 g) of silver (depending on purity) and an 'eagle" to be between 247 and 270 grains (17 g) of gold (again depending on purity). The choice of the value 371 grains arose from Alexander Hamilton's decision to base the new American unit on the average weight of a selection of worn Spanish dollars. Hamilton got the treasury to weigh a sample of Spanish dollars and the average weight came out to be 371 grains. A new Spanish dollar was usually about 377 grains in weight, and so the new US dollar was at a slight discount in relation to the Spanish dollar. The gold equivalent of the Spanish dollar in sterling was ₤1 = $4.80, whereas the gold equivalent of the US dollar was ₤1 = 4.86⅔. This exchange rate with sterling remained right up until Britain abandoned the gold standard in 1931.The Coinage Act of 1792 set the value of an eagle at 10 dollars, and the dollar at 1/10th eagle. It called for 90% silver alloy coins in denominations of 1, 1/2, 1/4, 1/10, and 1/20; it called for 90% gold alloy coins in denominations of 1, 1/2, 1/4, and 1/10.The value of gold or silver contained in the dollar was then converted into relative value in the economy for the buying and selling of goods. This allowed the value of things to remain fairly constant over time, except for the influx and outflux of gold and silver in the nation's economy.The early currency of the USA did not exhibit faces of presidents, as is the custom now. In fact, George Washington was against having his face on the currency, a practice he compared to the policies of European monarchs. The currency as we know it today did not get the faces they currently have until after the early 1900s; before that "heads" side of coinage used profile faces and striding, seated, and standing figures from Greek and Roman mythology and generic native Americans. The last coins to be converted to profiles of historic Americans were the dime (1946) and the Dollar (1971).CoinsOfficial United States coins have been produced every year from 1793 to the present. In normal circulation today, there are coins of the denominations 1¢ ([one] cent, also referred to as a penny), 5¢ (nickel), 10¢ (dime), 25¢ (quarter dollar officially, or simply quarter in common usage), 50¢ (half dollar officially, sometimes referred to as a fifty-cent piece), and $1 (dollar officially, but frequently referred to as a dollar coin).Dollar coinsDollar coins have not been very popular in the United States. Silver dollars were minted intermittently from 1794 through 1935; a copper-nickel dollar of the same large size, featuring President Dwight D. Eisenhower, was minted from 1971 through 1978. Gold dollars were also minted in the 1800s. The Susan B. Anthony dollar coin was introduced in 1979; these proved to be unpopular because they were often mistaken for quarters, due to their nearly equal size, their milled edge, and their similar color. Minting of these dollars for circulation was suspended in 1980 (collectors' pieces were struck in 1981), but, as with all past U.S. coins, they remain legal tender. As the number of Anthony dollars held by the Federal Reserve and dispensed primarily to make change in postal and transit vending machines had been virtually exhausted, additional Anthony dollars were struck in 1999. In 2000, a new $1 coin featuring Sacagawea was introduced, which corrected some of the mistakes of the Anthony dollar by having a smooth edge and a gold color, without requiring changes to vending machines that accept the Anthony dollar. However, this new coin has failed to achieve the popularity of the still-existing $1 bill and is rarely used in daily transactions. The failure to simultaneously withdraw the dollar bill and weak publicity efforts have been cited by coin proponents as primary reasons for the failure of the dollar coin to gain popular support. There are indications that the dollar coin's failure was also due to the reluctance of armored transport companies to make the necessary adjustments to handle the new coins, and the government's reluctance to mandate it.The result of the armored carriers' unwillingness to handle the new coins was that they virtually never reached merchants in quantities sufficient to be given out as change on a routine basis, or for retail clerks to become used to handling them.In February 2007, the US Mint, under the Presidential $1 Coin Act of 2005,[13] introduced a new $1 US Presidential dollar coin. Based on the success of the "50 State Quarters" series, the new coin features a sequence of presidents in order of their inaugurations, starting with George Washington, on the obverse side. The reverse side features the Statue of Liberty. To allow for larger, more detailed portraits, the traditional inscriptions of "E Pluribus Unum," "In God We Trust," the year of minting or issuance, and the mint mark will be inscribed on the edge of the coin instead of the face. This feature, similar to the edge inscriptions seen on the British £1 coin, is not usually associated with US coin designs. The inscription "Liberty" has been eliminated, with the Statue of Liberty serving as a sufficient replacement. In addition, due to the nature of US coins, this will be the first time there will be circulating US coins of different denominations with the same President featured on the obverse (heads) side. (Lincoln/penny, Jefferson/nickel, Franklin D. Roosevelt/dime, Washington/quarter and Kennedy/half dollar.) Another unusual fact about the new $1 coin is Grover Cleveland will have two coins with his portrait issued due to the fact he was the only US President to be elected to two non-consecutive terms.Early releases of the Washington coin included error coins shipped primarily from the Philadelphia mint to Florida and Tennessee banks. Highly sought after by collectors, and trading for as much as $850 each within a week of discovery, the error coins were identified by the absence of the edge impressions "E PLURIBUS UNUM IN GOD WE TRUST 2007 P". The mint of origin is generally accepted to be mostly Philadelphia, although identifying the source mint is impossible without opening a mint pack also containing marked units. Edge lettering is minted in both orientations with respect to "heads", some amateur collectors were initially duped into buying "upside down lettering error" coins. Some cynics also erroneously point out that the Federal Reserve makes more profit from dollar bills than dollar coins because they wear out in a few years, whereas coins are more permanent. The fallacy of this argument arises because new notes printed to replace worn out notes which have been withdrawn from circulation bring in no net revenue to the government to offset the costs of printing new notes and destroying the old ones. As most vending machines are incapable of making change in banknotes, they commonly accept only $1 bills, though a few will give change in dollar coins.Other denominationsThe United States has minted other coin denominations at various times from 1792 to 1935: half-cent, 2-cent, 3-cent, 20-cent, $2.50 (Quarter Eagle), $3.00, $5.00 (Half Eagle), $10.00 (Eagle), $20.00 (Double Eagle) and $50.00 (Half Union). Technically, all these coins are still legal tender at face value, though they are far more valuable today for their numismatic value, and for gold and silver coins, their precious metal value. In addition, an experimental $4.00 (Stella) coin was also minted, but never placed into circulation and is properly considered to be a pattern rather than an actual coin denomination. 1 dollar gold pieces were also made, and are the smallest American coin ever to be made. Half dimes preceded the nickel 5 cent piece for about the first half of the 19th century.The $50 coin mentioned was only produced in 1915 for the Panama-Pacific International Exposition (1915) celebrating the opening of the Panama Canal. Only 1,128 were made, 645 of which were octagonal; this remains the only US coin that was not round as well as the largest and heaviest US coin ever. (The Susan B. Anthony dollar was round in shape; only the frame of the images on either side was decagonal.)From 1934 to present the only denominations produced for circulation have been the familiar penny, nickel, dime, quarter, half dollar and dollar. The nickel is the only coin still in use today that is essentially unchanged (except in its design) from its original version. Every year since 1866, the nickel has been 75% copper and 25% nickel, except for 4 years during World War II when nickel was needed for the war.Collectors' coinsSince 1982 the United States Mint has also produced many different denominations and designs specifically for collectors and speculators. There are silver, gold and platinum bullion coins, called "American Eagles," all of which are legal tender though their use in everyday transactions is non-existent. The reason for this is that they are not intended for use in transactions and thus the face value of the coins is much lower than the worth of the precious metals in them. The American Silver Eagle bullion coin is issued only in the $1 (1 troy ounce) denomination and has been minted yearly starting in 1986. The American Gold Eagle bullion coin denominations (with gold content), minted since 1986, are: $5 (1/10 troy oz), $10 (1/4 troy oz), $25 (1/2 troy oz), and $50 (1 troy oz). The American Platinum Eagle bullion coin denominations (with platinum content), minted since 1997, are: $10 (1/10 troy oz), $25 (1/4 troy oz), $50 (1/2 troy oz), and $100 (1 troy oz). The silver coin is 99.9% silver, the gold coins are 91.67% gold (22 karat), and the platinum coins are 99.95% platinum. These coins are not available from the Mint for individuals but must be purchased from authorized dealers. In 2006 The Mint began direct sales to individuals of uncirculated bullion coins with a special finish, and bearing a "W" mintmark. The Mint also produces high quality "proof" coins intended for collectors in the same denominations and bullion content which are available to individuals.Dollar SignThe symbol $, usually written before the numerical amount, is used for the U.S. dollar (as well as for many other currencies). The sign's ultimate origins are not certain, though it is possible that it comes from the Pillars of Hercules which flank the Spanish Coat of arms on the Spanish dollars that were minted in the New World mints in Mexico City, Potosi, Bolivia, and in Lima, Peru. These Pillars of Hercules on the silver Spanish dollar coins take the form of two vertical bars and a swinging cloth band in the shape of an "S".An equally accepted, and better documented, explanation is that it is this symbol for peso was the result of a late eighteenth-century evolution of the scribal abbreviation "ps." The p and the s eventually came to be written over each other giving rise to $.Another possibility suggested is that the dollar sign is the capital letters U and S typed one on top of the other. This theory, popularized by novelist Ayn Rand in Atlas Shrugged , does not consider the fact that the symbol was already in use before the formation of the United States
DG VALUATION DRAFT
LEGAL FORUM OF APMA SUBMITTED A DRAFT LETTER FOR CORRECTION IN VALUATION TO THE Directorate General of Customs valuation, Custom House Karachi
Reff: Letter No. DG (V) VAL.REV/247/2009/121 dated: January 18, 2010 DG VALUTION CUSTOM HOUSE KARACHI
Subject Issue 1-A Review against Valuation the Components of Japanese motorcycle for assembling manufacturing of Japanese motorcycles (Imported from Japan, China, Taiwan and Thailand by HONDA, YAMAHA & SUZUKI suppliers).
Subject Issue 1-B Review against Valuation the Components of Chinese clones motorcycle for assembling manufacturing of local Chinese motorcycle and for replacement market. (Imported from China only by common Chinese suppliers)
Subject Issue 1-C Review against Valuation the Components, sub components and assemblies, subassemblies by vendors under SRO 655 for assembling of local Chinese and Japanese motorcycle components for OEM’s.(Imported on 5 to 10% rate of duty as same parts also imported by local OEM’s and commercial importers on @ 35 to 47.5 % rate of duty in their CKD kits ).
D.G Valuation through departmental letter No. DG (V) VAL.REV/247/2009/121 dated: January 18, 2010. APMA wrote a letter for D.G’s support to take personal notice for the equitable and comprehensive solution of this conspiracy taking place at the level of custom officials. Moreover we suggest that differentiate the valuation of motorcycle parts imported as branded (HONDA, YAMAHA, and SUZUKI), non branded (Common Chinese suppliers) and for vendor (Import branded & non branded auto parts in dismantle condition to Assemble parts for Japanese & Chinese auto Industry) must have to be signified.
in comparison to that in our friendly country china, a number of motorcycle parts manufacturing companies are producing at low cost with higher quality comparable with Japanese motorcycle parts and exporting in the world and costing up to 80% lesser from Japanese under licensed part. It ends result the number of local Chinese motorcycle industry also establishes in Pakistan.
But unfortunately, here in Pakistan due to the monopoly of some Japanese companies and the intervention in the custom department, the import values Chinese clones parts is being charged four time higher over the true transactional values of hundred’s of Chinese clones motorcycle parts importer of Pakistan, which is extremely and totally unfair and contrary to justice.
Custom department did not accept the import value of the Chinese clones’ motorcycle parts and charge the duty as per the cost of Japanese motorcycle parts. The main reason of it is the intervention and undue influence of some local companies which are involved in the manufacturing of Japanese motorcycle among them Honda, Yamaha and Suzuki are noticeable who are misguiding the custom officials by providing them wrong information. Only because, these companies desire to hold the monopolistic position and they cannot compete with the cost and the standard of the imports from China.
Now, based on a false allegation by a Japanese bike assembler, the whole industry was suffering and it may result in closure of various factories and industries. Further, it would also discourage foreign investment because of wrong evaluation of motorcycle parts by the Customs Department, the association maintained.
Who will use his power of proclamation to restore the newly established local Chinese motorcycle industry through the fair practice by all as per fact & figure. In this regard we would like to explain you the issues of this industry and due to this the cold war ongoing by Atlas Honda through false allegation to government different department especially to custom valuation department instead of competition in market to deny the real issue.
The Basic Issue:
Japanese motorcycles such as Honda, Yamaha, Suzuki, and Kawasaki was popular in Middle East Asia including Pakistan that is attractive market for motorcycle industry. For example, word "Suzuki & Honda" was used as synonym of motorcycle in Pakistan. To have a Honda "CD-70 & CG-125" is seen was as a good investment for your money. However, Chinese manufacturers have made most motorcycles in china that have alike trademark of Japanese manufacturers. These are imitation by Chinese manufacturers. In the beginning of 1990's, these imitations were found only in Chinese market. Chinese manufacturers have registered old model of Japanese motorcycles of Japanese manufacturers to their authority to sell their imitation at Chinese & international market legally. Therefore, Japanese manufacturers have endured this situation since they thought it was beyond their control. By the late 1990's, Chinese manufacturers have begun to export their products to Southeast Asian market including Pakistan. This incident have changed attitude of Japanese manufacturers. They have decided to fight against imitation to maintain their share of Middle East Asian markets especially in Pakistan.
2. Description:
Elimination of imitation of Japanese motorcycle (Chinese Clones Motorcycle) is not only for profit of Japanese manufacturers but also for basic foundation of global free trade in East and Middle East Asia. Free trade led by WTO allows participants to compete freely in global market. China and countries in Middle East Asia including Pakistan have advantage in global competition because of cheap labor and abundance of natural resource. As many local Chinese motorcycles assembler enters in international market and successfully exported “Made in Pakistan Motorcycles.
There are reasons why Chinese Motorcycle is so popular in this region especially in Pakistan. In case of motorcycle, consumers in this region do not have enough money to buy pure Japanese motorcycle. Therefore, they usually buy Local Chinese manufactured motorcycle since price is less than half of Japanese motorcycle. Important point we need to keep in mind is that consumers know those products are imitation. They also know that qualities of most of those motorcycles are good as Japanese products. However, there is no problem for them if design and quality of motorcycle fulfill their minimum standards. Thus, consumers' low moral accelerate the spread of Local Chinese Motorcycle.
At the begriming, imitation produced by Chinese manufacturers copied only designs or trademark of Japanese motorcycle. However, complete copy of Japanese motorcycle by Chinese manufacturer has appeared in the market as time goes by. Moreover, Japanese engineers were surprised for its quality since there is no difference between those new copies and genuine Japanese products including engine design. Therefore, Honda has made strategic alliance in china with Chinese manufacturers producing copies instead of fighting at the court but in Pakistan Atlas Honda denied the fact and don’t want compete in market and for this Atlas Group misusing there position to create the problems by the government department especially by the Pakistan Customs Valuation Department.
Imitation of product is not limited in this region. Manufacturers in Japan also imitate American products after World War II. However, they imitate basic structure and engine in case of motorcycle.
It is true that few years ago motorcycles manufacturing was dream but now after great efforts of private ventures and support of Chinese clones motorcycles manufacturers in this region this dream come true. It is efforts of the entrepreneurs to provide enabling atmosphere for rapid growth of the sector. The increase in production and sale of the motorcycles has also stepped up economic activity and created employment opportunities and automotive / engineering industry is work as back bone of Pakistan’s economy.
During the year 2001/2002 Pakistan’s motorcycle population was accounts for about 10 percent of the demand of motorcycle fleet in the country but now Motorcycle manufacturing, is growing very fast due to many private ventures established in all over the country instead of three joint ventures. It, too, is growing rapidly, despite many problems facing by private ventures such as the newly introduced annually certification systems by EDB (engineering development board), license by PSQCA (Pakistan standard and quality authority) yearly audit by different department, badly delay and on higher value of clearance of CKD kits by Pakistan customs and again n again stop of registration of motorcycles assembled of private ventures of Pakistan by Excise & taxation Depart.
There were only three 3 motorcycle manufacturing plants operating in Pakistan in 2000 and were producing the less then 120000 units and price of motorcycles was Rs.70000 to Rs.80000 which was unaffordable for common man but now Taken together more then 65, the all are responsible for over 70 percent of the country’s demand and now producing the more then 850000 units in a year and price of motorcycles is about Rs.32000 to 39000. Most motor cycles manufacturing occurs in Karachi, Hyderabad, Hub, Multan, Lahore and Gujranwala are providing the direct and indirect employment and generating the huge revenues in the shape of Custom duties, sales tax, income tax ,Federal excise tax and many indirect tax
Because the number of motor cycles in Pakistan has only recently begun to expand, transportation accounts for less than 47 percent of the country's total requirements and demand & supply still have big gap but due to unnecessary restrictions by EDB and other department, the private ventures are failed to introduce new models ,new design, new products and increase of production which should caused the increase of prices of motorcycles and black marketing of motorcycles as previously did in locally assembled cars.
We all APMA members would like to notify you that Pakistani made motorcycles assembling cum manufacturing is newly established industrial sector since 2003 but till today our most moment spend to fulfill the requirements of EDB, PSQCA, Excise & Taxation department for approvals and revalidation of certificates & CM-license of assembling / manufacturing of motorcycles and clearance of components which is badly delayed by Customs department due to unsettled valuation of Chinese clones motorcycle parts instead of to make efforts in development of new products , increase in production of existing product, marketing of our products and make efforts in export of MADE IN PAKISTAN motorcycles to neighboring markets such as Sri Lanka, Nepal, Bangladesh and Afghanistan as these countries are importing motorcycles from China , Thailand and India.
3. APMA expresses concern over customs strategy on behalf of Atlas Honda.
Chinese bike makers were of the view that local motorcycle makers under various Japanese brands had only one target to create their monopoly by way of driving other competitors out of the market.
In the past (before the arrival of Chinese bikes) the Japanese bike makers had literally fleeced the consumers by charging higher prices of their choices as there was no competition in the market. With the arrival of Chinese bike, they had cut down the prices significantly which meant they were overcharging the consumers. It was a dire need to allow Chinese bike makers to survive in the market in a competitive business environment.
Chinese bike makers had taken up the case with the Customs Department of Karachi and Hyderabad which after assessing the situation refused to charged higher declared value on CKD imports as they thought that they could not act on the complaint lodged by a single Japanese bike maker (Atlas Honda Ltd).
The Association of Pakistan Motorcycle Assemblers (APMA) of Chinese bike makers had written a letter to the Chairman Central Board of Revenue (CBR) Abdullah Yousuf on October 18, 2006 urging him to issue orders to the collect orates to evaluate the CKD on their true transactional values by the Chinese bike makers but no action taken by Ex-Chairman CBR due to forcefully intervention of Atlas Honda.
The association said that huge quantities of motorcycle parts were being brought in by different importers and manufacturers-cum-assemblers as CKD. “Every importer and assembler has different specifications and qualities of the motorcycle parts they import, hence the prices, which they pay to their principals, are also different,” it elaborated.
The association had submitted a list to the Ex-CBR chief showing current higher valuation on parts by the Customs as per recommendation of Atlas Honda and three other customs values (branded, non branded and direct vendor purchase value).
It said that these prices could be verified by the Commercial Attaché of Pakistan High commission in China. However, the Customs officials were assessing the CKD on almost four times of the actual prices of the components, because of valuation advice issued on complaint of Japanese bike maker as per their transactional values instead to converse with Chinese clones motorcycle makers.
The association said the Chinese bike makers were responsible for rapid growth in the local bike industry as they were offering bikes at Rs35000 as compared to Japanese make at Rs64, 000.
4. SUMMARY
There are two kind of OEM’s first one are the Japanese joint ventures, manufacturing Japanese motorcycles with Japanese components and second one are the private ventures those manufactured the local Chinese clones with Chinese clones parts and the imported parts from china are same as imported for replacement market by hundreds of commercial importer of Pakistan so there is no difference the import of parts for replacement market or for Chinese clones motorcycle assembling. But the imported parts by Atlas Honda, Yamaha, and Suzuki are branded by manufacturers of Japanese motorcycles components.
The CKD kits or spare parts borrowing of Joint ventures such as HONDA, YAMAHA & SUZUKI of design or technology was actually done under license, the Japanese motorcycle industry and it is more interesting in light of the fact that HONDA is having so much trouble now with copied designs in China. The one difference, of course, is that China has been turning out enormous numbers of motorcycles for some time, they’re not exactly a fledgling industry trying to get started so if they want to compare Japan’s route to the motorcycle business with their own, I think the time for that justification is past.
5. APMA stipulate by Ministry of Revenue, industries & Commerce;
5-(i) The fair transactional values of imported parts should be decided through available data by Pakistan customs and in consultation with majority of OEM’s instead of single OEM’s who suggesting unjustified very high value of parts for their own motives instead of true transactional values. Implement the True transactional values of importable Parts with classification of raw material and the supplier. This is in the interest of protecting the country’s Foreign Exchange reserves because some peoples are over invoicing through imports to transfer huge amounts in their foreign bank accounts as this was common practice by multinational organization.
5-(ii) Government did not announce any policy for newly established small and medium motorcycle assembling cum manufacturing units in all over Pakistan. There is need for the limitation of Engineering Development Board’s role from motorcycle sector after approvals of any new motorcycle manufacturing setup because this role is a hurdle for small and medium motorcycle industry for making again and again lengthy paper work. The role of EDB for approvals of new setup is consistent. But after the induction of Tariff Base System by the Government for auto sector the role of EDB should be removed on the operational units. However, this institution is still working as unnecessary monitoring agency and creating hurdles for the industry instead of supporting & developing organization for this new industrial sector.
5(iii) SRO 656 dated June 22, 2006, SRO 496 dated June 9, 2007 and 490(I)/2009 dated June 13, 2009 is not in the favor of newly established motorcycle industry. These SRO’s favoring only joint ventures / largest producing units. Permission from PSQCA, Excise and Taxation Departments of all provinces and registration with sales tax department (CBR) should be enough for the running of motorcycle industry. Ministry of industries & Commerce must organize a committee to resolve the issues of the industry.
5(iv) SRO 655 is also allow to take benefit to all OEM’s as allow to all vendors to import auto parts in dismantle condition on concessionary rate of duty to pass through the parts to the real beneficiaries (Japanese & Local Chinese Motorcycle Assembler).
5(v) Introduce the speedy clearance system and allow immediate clearance on cooperate guarantee if any dispute because the cost of the imported goods had escalated due to the expenditure incurred on delay detention and hefty amounts paid as demurrage.
6. Use of two clearing systems:
It was observed that the government separate units “PRAL One Custom system” and Customs Administrative Reform (CARE) also assessing the Chinese clones components on different formulas such as CARE have
assessment by weight only and One custom by unit price of components as has described in one of old, disputed and unjustified valuation advice of motorcycle parts and without finding the facts, origin, quality and supplier imported from Japan, Far East and China which is contrary of justice.
Further an occasional discrepancy in valuation of identical goods cleared from north and south cities of Pakistan was another area of concern for traders. According to them, there have been instances where identical goods cleared from Karachi were assessed at a value different than at Haiderabad, Lahore and other dry ports due to lack of networking among the collect orates.
Similarly, the FBR should provide adequate computerization of the functions of the customs valuation department for unified valuation of Chinese parts in both “PRAL One Custom system” and Customs Administrative Reform (CARE) as it cause the huge loss of newly established local Chinese motorcycle industry of Pakistan in the shape of heavy custom duties charge on our imported unbranded components on very high value i.e. 200% higher of on our true transactional value to denied the impact of custom duty @ 47.5% already high duty and the influence of duty on our imports from 47.5 % to 200%. It was also contended that since prices of raw materials in the international market had fallen drastically, the values determined earlier needed to be revised.
In fact, valuation of parts should be determined with reference to the vehicles International Japanese brand or Local unbranded Chinese Clones in which the same are intended to be used. Further the cost of the imported goods had escalate due to the expenditure incurred on delay detention and hefty amounts paid as demurrage due to forcefully assessment on high values of local Chinese motorcycle parts is a trade restricting condition which is against the international trade law being implemented under the WTO regime and that the prices of metal / material have been internationally reduced / changed.
Reff: Letter No. DG (V) VAL.REV/247/2009/121 dated: January 18, 2010 DG VALUTION CUSTOM HOUSE KARACHI
Subject Issue 1-A Review against Valuation the Components of Japanese motorcycle for assembling manufacturing of Japanese motorcycles (Imported from Japan, China, Taiwan and Thailand by HONDA, YAMAHA & SUZUKI suppliers).
Subject Issue 1-B Review against Valuation the Components of Chinese clones motorcycle for assembling manufacturing of local Chinese motorcycle and for replacement market. (Imported from China only by common Chinese suppliers)
Subject Issue 1-C Review against Valuation the Components, sub components and assemblies, subassemblies by vendors under SRO 655 for assembling of local Chinese and Japanese motorcycle components for OEM’s.(Imported on 5 to 10% rate of duty as same parts also imported by local OEM’s and commercial importers on @ 35 to 47.5 % rate of duty in their CKD kits ).
D.G Valuation through departmental letter No. DG (V) VAL.REV/247/2009/121 dated: January 18, 2010. APMA wrote a letter for D.G’s support to take personal notice for the equitable and comprehensive solution of this conspiracy taking place at the level of custom officials. Moreover we suggest that differentiate the valuation of motorcycle parts imported as branded (HONDA, YAMAHA, and SUZUKI), non branded (Common Chinese suppliers) and for vendor (Import branded & non branded auto parts in dismantle condition to Assemble parts for Japanese & Chinese auto Industry) must have to be signified.
in comparison to that in our friendly country china, a number of motorcycle parts manufacturing companies are producing at low cost with higher quality comparable with Japanese motorcycle parts and exporting in the world and costing up to 80% lesser from Japanese under licensed part. It ends result the number of local Chinese motorcycle industry also establishes in Pakistan.
But unfortunately, here in Pakistan due to the monopoly of some Japanese companies and the intervention in the custom department, the import values Chinese clones parts is being charged four time higher over the true transactional values of hundred’s of Chinese clones motorcycle parts importer of Pakistan, which is extremely and totally unfair and contrary to justice.
Custom department did not accept the import value of the Chinese clones’ motorcycle parts and charge the duty as per the cost of Japanese motorcycle parts. The main reason of it is the intervention and undue influence of some local companies which are involved in the manufacturing of Japanese motorcycle among them Honda, Yamaha and Suzuki are noticeable who are misguiding the custom officials by providing them wrong information. Only because, these companies desire to hold the monopolistic position and they cannot compete with the cost and the standard of the imports from China.
Now, based on a false allegation by a Japanese bike assembler, the whole industry was suffering and it may result in closure of various factories and industries. Further, it would also discourage foreign investment because of wrong evaluation of motorcycle parts by the Customs Department, the association maintained.
Who will use his power of proclamation to restore the newly established local Chinese motorcycle industry through the fair practice by all as per fact & figure. In this regard we would like to explain you the issues of this industry and due to this the cold war ongoing by Atlas Honda through false allegation to government different department especially to custom valuation department instead of competition in market to deny the real issue.
The Basic Issue:
Japanese motorcycles such as Honda, Yamaha, Suzuki, and Kawasaki was popular in Middle East Asia including Pakistan that is attractive market for motorcycle industry. For example, word "Suzuki & Honda" was used as synonym of motorcycle in Pakistan. To have a Honda "CD-70 & CG-125" is seen was as a good investment for your money. However, Chinese manufacturers have made most motorcycles in china that have alike trademark of Japanese manufacturers. These are imitation by Chinese manufacturers. In the beginning of 1990's, these imitations were found only in Chinese market. Chinese manufacturers have registered old model of Japanese motorcycles of Japanese manufacturers to their authority to sell their imitation at Chinese & international market legally. Therefore, Japanese manufacturers have endured this situation since they thought it was beyond their control. By the late 1990's, Chinese manufacturers have begun to export their products to Southeast Asian market including Pakistan. This incident have changed attitude of Japanese manufacturers. They have decided to fight against imitation to maintain their share of Middle East Asian markets especially in Pakistan.
2. Description:
Elimination of imitation of Japanese motorcycle (Chinese Clones Motorcycle) is not only for profit of Japanese manufacturers but also for basic foundation of global free trade in East and Middle East Asia. Free trade led by WTO allows participants to compete freely in global market. China and countries in Middle East Asia including Pakistan have advantage in global competition because of cheap labor and abundance of natural resource. As many local Chinese motorcycles assembler enters in international market and successfully exported “Made in Pakistan Motorcycles.
There are reasons why Chinese Motorcycle is so popular in this region especially in Pakistan. In case of motorcycle, consumers in this region do not have enough money to buy pure Japanese motorcycle. Therefore, they usually buy Local Chinese manufactured motorcycle since price is less than half of Japanese motorcycle. Important point we need to keep in mind is that consumers know those products are imitation. They also know that qualities of most of those motorcycles are good as Japanese products. However, there is no problem for them if design and quality of motorcycle fulfill their minimum standards. Thus, consumers' low moral accelerate the spread of Local Chinese Motorcycle.
At the begriming, imitation produced by Chinese manufacturers copied only designs or trademark of Japanese motorcycle. However, complete copy of Japanese motorcycle by Chinese manufacturer has appeared in the market as time goes by. Moreover, Japanese engineers were surprised for its quality since there is no difference between those new copies and genuine Japanese products including engine design. Therefore, Honda has made strategic alliance in china with Chinese manufacturers producing copies instead of fighting at the court but in Pakistan Atlas Honda denied the fact and don’t want compete in market and for this Atlas Group misusing there position to create the problems by the government department especially by the Pakistan Customs Valuation Department.
Imitation of product is not limited in this region. Manufacturers in Japan also imitate American products after World War II. However, they imitate basic structure and engine in case of motorcycle.
It is true that few years ago motorcycles manufacturing was dream but now after great efforts of private ventures and support of Chinese clones motorcycles manufacturers in this region this dream come true. It is efforts of the entrepreneurs to provide enabling atmosphere for rapid growth of the sector. The increase in production and sale of the motorcycles has also stepped up economic activity and created employment opportunities and automotive / engineering industry is work as back bone of Pakistan’s economy.
During the year 2001/2002 Pakistan’s motorcycle population was accounts for about 10 percent of the demand of motorcycle fleet in the country but now Motorcycle manufacturing, is growing very fast due to many private ventures established in all over the country instead of three joint ventures. It, too, is growing rapidly, despite many problems facing by private ventures such as the newly introduced annually certification systems by EDB (engineering development board), license by PSQCA (Pakistan standard and quality authority) yearly audit by different department, badly delay and on higher value of clearance of CKD kits by Pakistan customs and again n again stop of registration of motorcycles assembled of private ventures of Pakistan by Excise & taxation Depart.
There were only three 3 motorcycle manufacturing plants operating in Pakistan in 2000 and were producing the less then 120000 units and price of motorcycles was Rs.70000 to Rs.80000 which was unaffordable for common man but now Taken together more then 65, the all are responsible for over 70 percent of the country’s demand and now producing the more then 850000 units in a year and price of motorcycles is about Rs.32000 to 39000. Most motor cycles manufacturing occurs in Karachi, Hyderabad, Hub, Multan, Lahore and Gujranwala are providing the direct and indirect employment and generating the huge revenues in the shape of Custom duties, sales tax, income tax ,Federal excise tax and many indirect tax
Because the number of motor cycles in Pakistan has only recently begun to expand, transportation accounts for less than 47 percent of the country's total requirements and demand & supply still have big gap but due to unnecessary restrictions by EDB and other department, the private ventures are failed to introduce new models ,new design, new products and increase of production which should caused the increase of prices of motorcycles and black marketing of motorcycles as previously did in locally assembled cars.
We all APMA members would like to notify you that Pakistani made motorcycles assembling cum manufacturing is newly established industrial sector since 2003 but till today our most moment spend to fulfill the requirements of EDB, PSQCA, Excise & Taxation department for approvals and revalidation of certificates & CM-license of assembling / manufacturing of motorcycles and clearance of components which is badly delayed by Customs department due to unsettled valuation of Chinese clones motorcycle parts instead of to make efforts in development of new products , increase in production of existing product, marketing of our products and make efforts in export of MADE IN PAKISTAN motorcycles to neighboring markets such as Sri Lanka, Nepal, Bangladesh and Afghanistan as these countries are importing motorcycles from China , Thailand and India.
3. APMA expresses concern over customs strategy on behalf of Atlas Honda.
Chinese bike makers were of the view that local motorcycle makers under various Japanese brands had only one target to create their monopoly by way of driving other competitors out of the market.
In the past (before the arrival of Chinese bikes) the Japanese bike makers had literally fleeced the consumers by charging higher prices of their choices as there was no competition in the market. With the arrival of Chinese bike, they had cut down the prices significantly which meant they were overcharging the consumers. It was a dire need to allow Chinese bike makers to survive in the market in a competitive business environment.
Chinese bike makers had taken up the case with the Customs Department of Karachi and Hyderabad which after assessing the situation refused to charged higher declared value on CKD imports as they thought that they could not act on the complaint lodged by a single Japanese bike maker (Atlas Honda Ltd).
The Association of Pakistan Motorcycle Assemblers (APMA) of Chinese bike makers had written a letter to the Chairman Central Board of Revenue (CBR) Abdullah Yousuf on October 18, 2006 urging him to issue orders to the collect orates to evaluate the CKD on their true transactional values by the Chinese bike makers but no action taken by Ex-Chairman CBR due to forcefully intervention of Atlas Honda.
The association said that huge quantities of motorcycle parts were being brought in by different importers and manufacturers-cum-assemblers as CKD. “Every importer and assembler has different specifications and qualities of the motorcycle parts they import, hence the prices, which they pay to their principals, are also different,” it elaborated.
The association had submitted a list to the Ex-CBR chief showing current higher valuation on parts by the Customs as per recommendation of Atlas Honda and three other customs values (branded, non branded and direct vendor purchase value).
It said that these prices could be verified by the Commercial Attaché of Pakistan High commission in China. However, the Customs officials were assessing the CKD on almost four times of the actual prices of the components, because of valuation advice issued on complaint of Japanese bike maker as per their transactional values instead to converse with Chinese clones motorcycle makers.
The association said the Chinese bike makers were responsible for rapid growth in the local bike industry as they were offering bikes at Rs35000 as compared to Japanese make at Rs64, 000.
4. SUMMARY
There are two kind of OEM’s first one are the Japanese joint ventures, manufacturing Japanese motorcycles with Japanese components and second one are the private ventures those manufactured the local Chinese clones with Chinese clones parts and the imported parts from china are same as imported for replacement market by hundreds of commercial importer of Pakistan so there is no difference the import of parts for replacement market or for Chinese clones motorcycle assembling. But the imported parts by Atlas Honda, Yamaha, and Suzuki are branded by manufacturers of Japanese motorcycles components.
The CKD kits or spare parts borrowing of Joint ventures such as HONDA, YAMAHA & SUZUKI of design or technology was actually done under license, the Japanese motorcycle industry and it is more interesting in light of the fact that HONDA is having so much trouble now with copied designs in China. The one difference, of course, is that China has been turning out enormous numbers of motorcycles for some time, they’re not exactly a fledgling industry trying to get started so if they want to compare Japan’s route to the motorcycle business with their own, I think the time for that justification is past.
5. APMA stipulate by Ministry of Revenue, industries & Commerce;
5-(i) The fair transactional values of imported parts should be decided through available data by Pakistan customs and in consultation with majority of OEM’s instead of single OEM’s who suggesting unjustified very high value of parts for their own motives instead of true transactional values. Implement the True transactional values of importable Parts with classification of raw material and the supplier. This is in the interest of protecting the country’s Foreign Exchange reserves because some peoples are over invoicing through imports to transfer huge amounts in their foreign bank accounts as this was common practice by multinational organization.
5-(ii) Government did not announce any policy for newly established small and medium motorcycle assembling cum manufacturing units in all over Pakistan. There is need for the limitation of Engineering Development Board’s role from motorcycle sector after approvals of any new motorcycle manufacturing setup because this role is a hurdle for small and medium motorcycle industry for making again and again lengthy paper work. The role of EDB for approvals of new setup is consistent. But after the induction of Tariff Base System by the Government for auto sector the role of EDB should be removed on the operational units. However, this institution is still working as unnecessary monitoring agency and creating hurdles for the industry instead of supporting & developing organization for this new industrial sector.
5(iii) SRO 656 dated June 22, 2006, SRO 496 dated June 9, 2007 and 490(I)/2009 dated June 13, 2009 is not in the favor of newly established motorcycle industry. These SRO’s favoring only joint ventures / largest producing units. Permission from PSQCA, Excise and Taxation Departments of all provinces and registration with sales tax department (CBR) should be enough for the running of motorcycle industry. Ministry of industries & Commerce must organize a committee to resolve the issues of the industry.
5(iv) SRO 655 is also allow to take benefit to all OEM’s as allow to all vendors to import auto parts in dismantle condition on concessionary rate of duty to pass through the parts to the real beneficiaries (Japanese & Local Chinese Motorcycle Assembler).
5(v) Introduce the speedy clearance system and allow immediate clearance on cooperate guarantee if any dispute because the cost of the imported goods had escalated due to the expenditure incurred on delay detention and hefty amounts paid as demurrage.
6. Use of two clearing systems:
It was observed that the government separate units “PRAL One Custom system” and Customs Administrative Reform (CARE) also assessing the Chinese clones components on different formulas such as CARE have
assessment by weight only and One custom by unit price of components as has described in one of old, disputed and unjustified valuation advice of motorcycle parts and without finding the facts, origin, quality and supplier imported from Japan, Far East and China which is contrary of justice.
Further an occasional discrepancy in valuation of identical goods cleared from north and south cities of Pakistan was another area of concern for traders. According to them, there have been instances where identical goods cleared from Karachi were assessed at a value different than at Haiderabad, Lahore and other dry ports due to lack of networking among the collect orates.
Similarly, the FBR should provide adequate computerization of the functions of the customs valuation department for unified valuation of Chinese parts in both “PRAL One Custom system” and Customs Administrative Reform (CARE) as it cause the huge loss of newly established local Chinese motorcycle industry of Pakistan in the shape of heavy custom duties charge on our imported unbranded components on very high value i.e. 200% higher of on our true transactional value to denied the impact of custom duty @ 47.5% already high duty and the influence of duty on our imports from 47.5 % to 200%. It was also contended that since prices of raw materials in the international market had fallen drastically, the values determined earlier needed to be revised.
In fact, valuation of parts should be determined with reference to the vehicles International Japanese brand or Local unbranded Chinese Clones in which the same are intended to be used. Further the cost of the imported goods had escalate due to the expenditure incurred on delay detention and hefty amounts paid as demurrage due to forcefully assessment on high values of local Chinese motorcycle parts is a trade restricting condition which is against the international trade law being implemented under the WTO regime and that the prices of metal / material have been internationally reduced / changed.
Monday, February 1, 2010
Export Middle East
Hinopak buses export to Middle East and Africa
Hinopak is Pakistan's first automobile company to export its buses to Middle East and African countries in early 1990's and once again Hinopak will soon take a gigantic leap in the international market by starting export of buses to Middle East and Africa. In this regard, Mohammad Irfan Shaikh, Director Sales and Marketing, Hinopak stated its principal Hino Motors Ltd., Japan allowed for manufacturing Hino buses for export to Middle East and Africa. In this regard the first meeting with Hino distributors from Middle East and Africa was held in November last year, where Hino distributors showed their keen interest in Hino buses because of their quality which is not less than any international bus.Irfan Shaikh also congratulated the City District Government Karachi to start the pilot project by inducting CNG buses in Karachi transport system. He further added that it is one such step which will augur well for the citizens of Karachi and will provide impetus for future induction of both new CNG and Diesel buses in Karachi and also other cities of Pakistan especially in Punjab. He mentioned that, in Punjab more than 1500 urban buses are successfully operating on the roads and facilitating the commuters. He also urged the government of Punjab to start operation of locally produced CNG buses which would definitely modernize the existing urban transport system.He also said that Hinopak always consider the requirements of Pakistani transporters and introduce the revolutionary technologies in this regards. One of the recent examples is the induction of two new prime movers and Hino High power Dutro Super in its product range. The new prime movers Hino FG1J PM, Hino FM1J PM and Hino High Power Dutro Super are designed on the basis of research from our Japanese and Pakistani engineers to cater the needs of transportation sector and NHA loading requirements.Since its inception Hinopak is continuously introducing the variety of buses for different operational requirements such as intercity, intracity and tour buses. These buses are started from 15 seaters to 63 seaters and providing safe and comfortable journey to the passengers of the country.
Two or Three Wheelers Association
Need of separate Association for 2-3 Wheelers
PAMA is not true representatives of 2-3 Wheelers Assemblers as only seven assemblers of 2-3 Wheelers are their members whereas more than 60 Assemblers of 2-3 Wheelers are members of APMA.This is a known fact that 2-3 wheelers are different category than four wheelers or heavy vehicles according to criteria given in the Trade Organization Ordinance. WTO also recognized it as separate category according to Harmonized Sector Code (H S Code) which is recognized by Pakistan in Custom Tariff through FBR. Out Transport/Traffic Codes also recognized 2-3 wheelers as separate category.
Separate Associations are also allowed by the DTO in Textiles Sector for Spinning, Weaving, Hosiery, Apparels and Garments etc.On the other hand PAMA membership form is very tedious and cumbersome and they are demanding heavy admission fee which is Rs300,000 and Annual fee is Rs250,000 which is very high for Small and Medium Companies. PAMA is also not entertaining the new membership of 2-3 Wheelers Assemblers and using delaying tactics. This fact can be confirmed through an independent checking of their record.PAMA instead of resolving problems of the 2-3 wheelers assemblers was creating more problems for small and medium assemblers of 2-3 wheelers as one of their member of Motorcycles Assemblers (Yusuf H. Shirazi, Atlas Group) who have dominating role in PAMA did not want that small and medium assemblers of 2-3 wheelers prosper in the country as they were providing 2-3 wheelers transport at 60% of its price with same quality.In view of the above it was requested to the government to restrict PAMA being Association of Four wheelers or Heavy vehicles and register APMA as genuine representative of 2-3 wheelers.Government should seriously consider that Small and Medium Assemblers have already exported 25,000 Motorcycles due to competitive price and to attract R&D Support. They have also order in hand for export of another 10,000 units but due to non availability of Research and Development Rebate as mentioned above they are unable to compete in export prices.Hence it is imminent that government should resolve the problems being faced by APMA members on immediate basis to just enable Small and Medium Assemblers to play their role in boosting exports and earn valuable foreign exchange for the country.
PAMA is not true representatives of 2-3 Wheelers Assemblers as only seven assemblers of 2-3 Wheelers are their members whereas more than 60 Assemblers of 2-3 Wheelers are members of APMA.This is a known fact that 2-3 wheelers are different category than four wheelers or heavy vehicles according to criteria given in the Trade Organization Ordinance. WTO also recognized it as separate category according to Harmonized Sector Code (H S Code) which is recognized by Pakistan in Custom Tariff through FBR. Out Transport/Traffic Codes also recognized 2-3 wheelers as separate category.
Separate Associations are also allowed by the DTO in Textiles Sector for Spinning, Weaving, Hosiery, Apparels and Garments etc.On the other hand PAMA membership form is very tedious and cumbersome and they are demanding heavy admission fee which is Rs300,000 and Annual fee is Rs250,000 which is very high for Small and Medium Companies. PAMA is also not entertaining the new membership of 2-3 Wheelers Assemblers and using delaying tactics. This fact can be confirmed through an independent checking of their record.PAMA instead of resolving problems of the 2-3 wheelers assemblers was creating more problems for small and medium assemblers of 2-3 wheelers as one of their member of Motorcycles Assemblers (Yusuf H. Shirazi, Atlas Group) who have dominating role in PAMA did not want that small and medium assemblers of 2-3 wheelers prosper in the country as they were providing 2-3 wheelers transport at 60% of its price with same quality.In view of the above it was requested to the government to restrict PAMA being Association of Four wheelers or Heavy vehicles and register APMA as genuine representative of 2-3 wheelers.Government should seriously consider that Small and Medium Assemblers have already exported 25,000 Motorcycles due to competitive price and to attract R&D Support. They have also order in hand for export of another 10,000 units but due to non availability of Research and Development Rebate as mentioned above they are unable to compete in export prices.Hence it is imminent that government should resolve the problems being faced by APMA members on immediate basis to just enable Small and Medium Assemblers to play their role in boosting exports and earn valuable foreign exchange for the country.
EXCLUSIVE PROFILES
Year Established: 1987
Company Strength (No. of Employees): 35
Annual Turnover: Rs. 50 Million
Total Investment: US $ 1 Million
Introduction: We are one of the approved Small & Medium (SME) Motorcycle
Assembler in Pakistan from EDB and PSQCA. We are assembling
Guangta brand GT-70cc and SITARA brand ST-100cc & SITARA
ST-125cc Motorcycles in our first assembling plant at Karachi and
in 2008 company started another plant for assembling and manufacturing
of SITARA DELUXE ST-100 motorcycle Rickshaw and SITARA
SG-175 air cooled and SITARA SG-200cc water cooled CNG Auto
Rickshaw the commercial production of Three Wheelers will start in
last quarter of 2009.
Product Line: Guangta GT-70, SITARA ST-100, SITARA ST-125 local motorcycles.
SITARA DELUXE ST-100 Motorcycle Rickshaw, SITARA
SG-175 cc and SITARA SG-200 CNG Auto Rickshaw
Customers: All over the Pakistan
SITARA MOTORCYCLE
Company Strength (No. of Employees): 35
Annual Turnover: Rs. 50 Million
Total Investment: US $ 1 Million
Introduction: We are one of the approved Small & Medium (SME) Motorcycle
Assembler in Pakistan from EDB and PSQCA. We are assembling
Guangta brand GT-70cc and SITARA brand ST-100cc & SITARA
ST-125cc Motorcycles in our first assembling plant at Karachi and
in 2008 company started another plant for assembling and manufacturing
of SITARA DELUXE ST-100 motorcycle Rickshaw and SITARA
SG-175 air cooled and SITARA SG-200cc water cooled CNG Auto
Rickshaw the commercial production of Three Wheelers will start in
last quarter of 2009.
Product Line: Guangta GT-70, SITARA ST-100, SITARA ST-125 local motorcycles.
SITARA DELUXE ST-100 Motorcycle Rickshaw, SITARA
SG-175 cc and SITARA SG-200 CNG Auto Rickshaw
Customers: All over the Pakistan
SITARA MOTORCYCLE
Sunday, January 31, 2010
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