Circular No. 10292TC/TCT provides guidance on the classification of tariff codes for imported chemicals DINP and azodicarbonamide to ensure uniformity in customs declaration.
适用范围
General Department of Customs; Customs Departments of provinces and cities; Phu Lam Plastic Industry Joint Stock Company
要点
- Azodicarbonamide is classified under heading 2927 with tariff code 29270000, applying a preferential import tax rate of 0%.
- DINP (di-isononyl phthalate) falls under heading 2917, has the tariff code 29173400, and applies a preferential import tax rate of 10%.
- The General Department of Customs must inspect and instruct local customs units to uniformly classify and levy import taxes on these two products.
- Phu Lam Plastic Industry Joint Stock Company must contact the Customs authority to resolve specific issues regarding tariff codes for imports.
- Application of preferential import tariffs is based on Decision No. 1803/1998/QĐ-BTC and Decision No. 151/2000/QĐ-BTC of the Ministry of Finance
🌐 本文件的社会影响
- Uniform classification of import tariff codes helps minimize legal disputes between customs authorities and enterprises.
- It facilitates compliance with legal regulations for companies like Phu Lam Plastic Industry Joint Stock Company, avoiding errors in customs declaration.
❓ 常见问题
What is the tariff code for azodicarbonamide?
Azodicarbonamide has a tariff code of 29270000.
What about the applicable tax rate for DINP?
DINP is classified under heading 2917, with tariff code 29173400 and applies a preferential import tax rate of 10%.
What must Phu Lam Plastic Industry Joint Stock Company do after receiving this circular?
The company must contact the Customs authority to resolve specific issues regarding tariff codes for imports.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10292 TC/TCT DATED OCTOBER 29, 2001 ON CLASSIFICATION OF CERTAIN CHEMICAL COMMODITIES
RESPECTED: - General Department of Customs
- Phu Lam Plastic Industry Joint Stock Company
The Ministry of Finance has received Letter No. 205/NK-2001 dated October 6, 2001 from the Phu Lam Plastic Industry Joint Stock Company regarding inconsistent classification and import tax calculation for DINP and azodicarbonamide at various customs checkpoints (this letter was also sent to the General Department of Customs). To ensure consistent classification of these items, the Ministry of Finance offers the following opinion:
BASED ON THE IMPORT DUTY EXEMPTION TAX SCHEDULE ISSUED ACCOMPANIED WITH DECISION NO. 1803/1998/QĐ-BTC DATED DECEMBER 11, 1998 AND DECISION NO. 151/2000/QĐ-BTC DATED AUGUST 30, 2000 OF THE MINISTER OF FINANCE ON AMENDING IMPORT DUTY RATES FOR CERTAIN ITEMS IN GROUP 2917 OF THE IMPORT DUTY EXEMPTION SCHEDULE; CIRCULAR NO. 37/1999/TT-BTC DATED APRIL 7, 1999 OF THE MINISTRY OF FINANCE GUIDING METHODS FOR CLASSIFYING GOODS ACCORDING TO THE COMMODITY LIST IN THE EXPORT TAX AND IMPORT DUTY SCHEDULES;
REFERRING TO THE EXPLANATORY NOTES ON THE COMMODITY LIST FOR EXPORT AND IMPORT OF THE WORLD CUSTOMS ORGANIZATION COOPERATION COUNCIL; THEN:
The item azodicarbonamide, belonging to group 2927, with code 29270000, import duty rate of 0% (zero percent)
The item DINP (di-isononyl phthalate), belonging to group 2917, with code 29173400, preferential import duty rate of 10% (ten percent)
The Ministry of Finance offers an opinion for the General Department of Customs to review the matter raised by the company and instruct customs offices in provinces and cities to uniformly implement classification and calculation of import duties on DINP and azodicarbonamide. Phu Lam Plastic Industry Joint Stock Company should contact relevant customs authorities to resolve specific issues.
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