This document addresses the issue of confirming the main machine in the classification of complete and integrated imported equipment as stipulated by Circular No. 99/2000/TT-BTC, which specifies that the specialized management authority of the relevant field is responsible for confirming the main machine, not the direct superior authority of the enterprise.
要点
- When enterprises import complete or integrated equipment → they must identify the main machine in accordance with the regulations set by the specialized management authority (Point 2.2 - Circular No. 99/2000/TT-BTC).
- In cases where a consignment contains multiple main machines → it is necessary to classify each group of machinery and equipment corresponding to each production line to calculate import duties according to the principles already outlined (Point 1 - Circular No. 99/2000/TT-BTC).
- The authority responsible for confirming the main machine is not a superior authority of the enterprise but rather the Ministry or Department managing the specialized field related to the imported machinery and equipment (Point 2.2 - Circular No. 99/2000/TT-BTC).
- Goods belonging to subheadings under Chapters 84, 85, 86, 88, 89, and 90 of the current Import Tariff → shall apply the principle of classification based on the main machine for calculating import duties (Point 1 - Circular No. 99/2000/TT-BTC).
- In cases where a consignment of complete equipment includes multiple sets of machinery or production lines → it is necessary to identify each main machine and classify them according to each production line to calculate import duties (Point 1 - Circular No. 99/2000/TT-BTC).
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 10123 TC/TCT ON OCTOBER 24, 2001
REGARDING THE HANDLING OF PROBLEMS WITH CIRCULAR 99/2000/TT-BTC
Dear Customs General Department,
In response to the letter No. 3969/TCHQ-KTTT dated September 12, 2001 of the Customs General Department regarding the handling of problems with Circular 99/2000/TT-BTC guiding the classification of sets of machinery and equipment for complete units and assembled units according to the Import Tariff Schedule, the Ministry of Finance provides its opinion as follows: 1. Regarding the specialized management agency authorized to confirm the main machine
To resolve difficulties arising in classifying imported goods that are assembled units or complete sets of machinery and equipment according to the Import Tariff Schedule, on October 12, 2000, the Ministry of Finance issued Circular No. 99/2000/TT-BTC guiding principles for classifying sets of machines and equipment for complete units and assembled units according to the Import Tariff Schedule. The content of the Circular clearly guides classification principles, procedures, and implementation.
According to Article 2.2 - Circular No. 99/2000/TT-BTC dated October 12, 2000 mentioned above, the specialized management agency of the entity using complete units or assembled units is the authority confirming the main machine of imported sets of machines and equipment. The specialized management agency as guided by Circular 99/2000/TT-BTC does not have to be a superior agency of the enterprise (regardless of whether it is a state-owned enterprise, joint-stock company, limited liability company, private business, or local enterprise) but rather a Ministry or Department (not necessarily a Ministry) managing the specialized field in which the imported sets of machines and equipment are used.
For example: Hoa Long Joint Stock Company located in Hanoi imports a set of machinery for beer production; the authority confirming the main machine is not the People's Committee but rather the Ministry of Industry or Department of Industry. A joint venture company B located in Quang Ninh Province importing a brick production line, the authority confirming the main machine is not the Ministry or Department of Planning and Investment but rather the Ministry or Department of Construction.
2. Regarding cases where one consignment includes multiple main machines
According to Article 1 - Circular No. 99/2000/TT-BTC dated October 12, 2000 issued by the Ministry of Finance, goods that are sets of machinery belonging to subheadings under Chapters 84, 85, 86, 88, 89, and 90 of the current Import Tariff Schedule shall be classified according to the main machine for calculating import duties. In practice, there are cases where a consignment includes many complete sets or multiple production lines consisting of different sets of machinery. Each set/line will have one main machine; therefore, in such cases, it is necessary to classify each imported consignment into groups of machines and equipment corresponding to each line according to the principles guided by Circular No. 99/2000/TT-BTC.
The Ministry of Finance provides its opinion for the Customs General Department to uniformly direct implementation.
The Ministry of Finance comments to direct the General Customs Department to unify the implementation.
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