Circular No. 10127/TC-TCT regarding the classification of generator capacity for applicable preferential import tariffs based on the Tariff and Revised List by the Ministry of Finance.

LETTER

OF THE MINISTRY OF FINANCE NUMBER 10127/TC-TCT DATED OCTOBER 26, 2001
REGARDING CLASSIFICATION OF GENERATOR CAPACITY

Dear: - General Department of Customs

- Long Thanh Trading and Service Company

The Ministry of Finance has received Letter No. 25-09/CV dated September 25, 2001 from the Long Thanh Trading and Service Company reflecting difficulties in classifying generator items; Regarding this matter, the Ministry of Finance provides the following comments:

Based on the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 and the List amending and supplementing certain items in the Preferential Import Tariff Schedule issued together with Decision No. 193/2000/QĐ-BTC dated December 5, 2000 of the Minister of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the Tariff Schedule for Export Duties and Import Duties; then:

Generator items belong to Chapter 8501, in which:

- Unidirectional DC generators with a capacity not exceeding 750W are classified under code 85013190, with a preferential import tariff rate of 30% (thirty percent).

- Unidirectional DC generators with a capacity above 750W but not more than 37.5KW are classified under code 85013210, with a preferential import tariff rate of 10% (ten percent).

- Unidirectional DC generators with a capacity above 37.5KW to 75KW are classified under code 85013290, with a preferential import tariff rate of 5% (five percent).

- Unidirectional DC generators with a capacity above 75KW but not more than 375KW are classified under code 85013320, with an import tariff rate of 0% (zero percent).

- Unidirectional DC generators with a capacity above 375KW are classified under code 85013490, with an import tariff rate of 0% (zero percent).

- Alternating current AC generators with a capacity not exceeding 12.5KVA are classified under code 85016110, with a preferential import tariff rate of 30% (thirty percent).

- Alternating current AC generators with a capacity above 12.5KVA to 75KVA are classified under code 85016120, with a preferential import tariff rate of 30% (thirty percent).

- Alternating current AC generators with a capacity above 75KVA but not more than 375KVA belong to code 85016200, with a preferential import tariff rate of 10% (ten percent).

- Alternating current AC generators with a capacity above 375KVA but not more than 750KVA, are classified under code 85016300, with an import tariff rate of 0% (zero percent).

- Alternating current AC generators with a capacity above 750KVA are classified under code 85016400, with an import tariff rate of 0% (zero percent).

The capacity of the generator is understood to be the maximum rated capacity of that generator (design capacity).

We request the General Department of Customs to instruct the Customs Departments of provinces and cities to uniformly implement this. Long Thanh Trading and Service Company is informed and should contact the relevant customs authority for specific handling.