This document from the Ministry of Finance provides guidance on the classification of imported butter oil products, determining that a product with 69% milkfat and 31% hardened soybean oil falls under tariff item 21069090.
Các điểm cốt lõi
- A product consisting of 69% Milkffat and 31% Soyabean Hardened Oil is classified in Chapter 21, subheading 2106, with the detailed code number 21069090, subject to a preferential import tariff rate of 30%.
- Genuine butter must contain at least 99.8% milkfat and be classified under HS Code 04059010.
- Milk fat not being butter contains only the fats from milk with a content ranging from 39% to less than 80%, and is classified under HS Code 04052000.
- The item in question does not fall within the category of butter or milk fat as defined by the Ministry of Finance.
- Goods must comply with regulations on tariff rates and classification when imported.
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❓ Câu hỏi thường gặp
A product consisting of 69% Milkffat and 31% Soyabean Hardened Oil is classified under which code number?
Classified in Chapter 21, subheading 2106, detailed code number 21069090.
What is the preferential import tariff rate applicable to a product consisting of 69% Milkffat and 31% Soyabean Hardened Oil?
The preferential import tariff rate is 30%.
What conditions must genuine butter meet regarding its composition?
Must contain at least 99.8% milkfat (Milkffat).
Which code number and specific conditions does milk fat fall under?
Classified under HS Code 04052000 with a content ranging from 39% to less than 80% of the fats from milk.
Is a product consisting of 69% Milkffat and 31% Soyabean Hardened Oil butter or milk fat?
No, this item does not fall within the category of butter or milk fat as defined by the Ministry of Finance.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10290 TC/TCT DATED OCTOBER 29, 2001 REGARDING CLASSIFICATION OF BUTTER OIL ITEMS
RESPECTED: General Department of Customs
In response to the letter number 808/TCHQ-KTTT dated March 5, 2001 from the General Department of Customs regarding the import tariff rate for items processed from milk fat (milkfat) and soybean hard oil (Soyabean Hardened Oil), which are declared as Butter Oil by enterprises importing them, the Ministry of Finance provides its opinion as follows:
BASED ON THE LIST OF IMPORT DUTY RATES WITH PREFERENTIAL TARIFFS ISSUED ACCOMPANIED BY DECISION NUMBER 1803/1998/QĐ-BTC DATED DECEMBER 11, 1998 OF THE MINISTER OF FINANCE; THE AMENDMENT AND SUPPLEMENTATION LIST OF NAMES AND IMPORT DUTY RATES FOR CERTAIN ITEMS IN THE LIST OF IMPORT DUTY RATES WITH PREFERENTIAL TARIFFS ISSUED ACCOMPANIED BY DECISION NUMBER 193/2000/QĐ-BTC DATED DECEMBER 5, 2000 OF THE MINISTER OF FINANCE; CIRCULAR NUMBER 37/1999/TT-BTC DATED APRIL 7, 1999 OF THE MINISTRY OF FINANCE GUIDING THE CLASSIFICATION OF GOODS ACCORDING TO THE LIST OF EXPORT TAX RATES AND THE LIST OF IMPORT TAX RATES WITH PREFERENTIAL TARIFFS; REFERRING TO THE EXPLANATORY LIST OF COMMODITIES FOR EXPORT AND IMPORT BY THE WORLD CUSTOMS ORGANIZATION COOPERATION COUNCIL, THEN:
ITEMS CONTAINING 69% MILK FAT AND 31% SOYABEAN HARDENED OIL FALL UNDER CHAPTER 21, SUB-SECTION 2106, DETAILED CODE 21069090 WITH A PREFERENTIAL IMPORT DUTY RATE OF 30 PERCENT (THIRTY PERCENT).
THE ITEMS MENTIONED ABOVE ARE NOT BUTTER OIL OR MILK FAT CONCENTRATE BECAUSE:
- BUTTER OIL, CODED AS 04059010, IS AN ITEM COMPRISING AT LEAST 99.8% OF MILK FAT.
- MILK FAT CONCENTRATE, CODED AS 04052000, IN THE FORM OF EMULSION LIKE WATER-IN-OIL, CAN BE USED FOR SPREADING ON BREAD; IT CONTAINS ONLY FATS FROM MILK FAT WITH A CONTENT OF AT LEAST 39% BUT LESS THAN 80% BY WEIGHT. MILK FAT CONCENTRATE MAY INCLUDE COMPONENTS SUCH AS HARMLESS LACTIC ACID CULTURES, VITAMINS, CHLORIDE SODIUM, SUGAR, ANIMAL GELATIN, STARCH, VEGETABLE COLORING AGENTS, FLAVORINGS, EMULSIFIERS, THICKENING AGENTS, AND PRESERVATIVE AGENTS.
THE MINISTRY OF FINANCE PROVIDES THIS INFORMATION FOR THE GENERAL DEPARTMENT OF CUSTOMS TO BE AWARE AND UNIFORMLY IMPLEMENT.
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