Joint Circular No. 52/2002/TTLT-BTC-BCN dated June 4, 2002 of the Ministry of Finance and the Ministry of Industry amending and supplementing Joint Circular No. 92/TTLT-BTC-BCN-TCHQ dated November 20, 2001 of the Finance Ministry, the Industry Ministry and the General Department of Customs guiding the realization of the tax preference policy for the manufacture of motorcycles and their engines