This circular guides on the classification and application of preferential import tax rates for telecommunications components and spare parts, specifically wiring distribution boxes and telephone subscriber line cards. It also specifies the method for calculating import taxes based on domestic content ratios for mechanical-electrical-electronic products.
적용 범위
[General Post Office Department, Vietnam Posts and Telecommunications Corporation, Postal Equipment Factory, Company I of Postal Materials, Long Son Joint Stock Company]
핵심 사항
- Wiring distribution boxes and telephone subscriber line cards with a voltage not exceeding 1000V are classified under tariff number 8536.90.00 with a preferential import tax rate of 30% (Article 2).
- Distribution systems, subscriber junction boxes fall under tariff number 8537.10.90 with a preferential import tax rate of 30% (Article 2).
- Imported components for the assembly of mechanical-electrical-electronic products subject to an import duty rate of 30% or higher will be eligible for domestic content ratio-based import tax calculation principles as stipulated in Decision No. 1944/1998/QĐ-BTC and Circular Joint Communiqué No. 176/1998/TTLT-BTC-BCN-TCHQ (Article 3).
- In cases where no declaration or registration for domestic content ratio-based import tax calculation is made, wiring distribution boxes and telephone subscriber line cards will be classified under tariff number 8536.90.00 to calculate the import duty (Article 4).
- Production units may voluntarily declare and register for domestic content ratio-based import tax calculation for imported components or parts used in the assembly of distribution systems or subscriber junction boxes (Article 3).
🌐 이 문서의 사회적 영향
- Encourage enterprises to invest in production and assembly of mechanical-electrical-electronic products.
- Reduce import duty burdens on units that meet conditions for domestic content ratio-based import tax calculation.
- Failure to declare and register will result in higher tariff rates.
❓ 자주 묻는 질문
What is the tariff number for wiring distribution boxes and telephone subscriber line cards with a voltage not exceeding 1000V?
Tariff number 8536.90.00 with a preferential import tax rate of 30%.
What is the tariff number for distribution systems, subscriber junction boxes?
Tariff number 8537.10.90 with a preferential import tax rate of 30%.
Conditions for calculating tax based on domestic content ratio?
Imported components for assembly of mechanical-electrical-electronic products with a tariff rate of 30% or higher and meeting the conditions specified in Decision No. 1944/1998/QĐ-BTC.
If not declared and registered to calculate tax based on domestic content ratio?
Wire harnesses and terminal boards will be classified under HS code 8536.90.00 for calculating import duty.
Can production units voluntarily declare and register to calculate tax based on the domestic content ratio?
Yes, production units can voluntarily declare and register to calculate import tax based on the domestic content ratio for imported components or parts used in assembling wiring systems or subscriber distribution boards.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10452 TC/TCT DATED SEPTEMBER 26, 2002
REGARDING THE TREATMENT OF IMPORT TAX ON TELECOMMUNICATIONS COMPONENTS AND ACCESSORIES
OF THE POST AND TELECOMMUNICATIONS SECTOR
RESPECTED: - General Department of Posts and Telecommunications
- Vietnam Post and Telecommunication Corporation
- Post Equipment Factory
- Vietnam Post Material Company I
- Long Son Joint Stock Company
The Ministry of Finance has received the letters from the General Department of Posts and Telecommunications, Vietnam Post and Telecommunication Corporation, Post Equipment Factory, Vietnam Post Material Company I, and Long Son Joint Stock Company regarding issues related to classification codes and tax rates for imported telephone wiring boxes; telephone subscriber jacks; concerning this matter, the Ministry of Finance has the following opinions:
According to the current Preferential Import Tariff Schedule, the principles of goods classification as stipulated in Circular No. 37/1999/TT-BTC dated April 7, 1999 issued by the Ministry of Finance, and referring to the Harmonized System Nomenclature Explanatory Notes of the World Customs Organization; considering the structure, characteristics, and usage scope of telephone wiring boxes and subscriber jacks (telephone wiring boxes and subscriber jacks are not signal transmission equipment or switching devices in group 8517 but rather peripheral devices for telephone exchanges and signal transmission systems), then:
- Telephone wiring boxes and subscriber jacks with a voltage rating not exceeding 1000V fall under tariff item number 8536.90.00, subject to a preferential import tax rate of 30% (thirty percent);
- Systems for cable distribution, telephone exchange junction boxes are classified under tariff item number 8537.10.90 with a preferential import tax rate of 30% (thirty percent).
To encourage enterprises to invest in the production and assembly of mechanical-electrical-electronic products, over recent years, the Ministry of Finance has issued several documents regulating the calculation method for import taxes on components and parts used for the production and assembly of mechanical-electrical-electronic products, such as Decision No. 1944/1998/QĐ-BTC dated December 25, 1998 by the Ministry of Finance regarding preferential import tax rates based on domestic content ratios for products and spare parts in the mechanical-electrical-electronic industry; Circular Joint Circular No. 176/1998/TTLT-BTC-BCN-TCHQ dated January 15, 1998 guiding the implementation of tax policies based on domestic content ratios for products and spare parts in the mechanical-electrical-electronic industry; and Joint Circular No. 120/2000/TTLT-BTC-BCN-TCHQ dated December 25, 2000 amending and supplementing Joint Circular No. 176/1998/TTLT-BTC-BCN-TCHQ dated January 15, 1998 issued by the Ministry of Finance - Ministry of Industry - General Department of Customs.
According to these documents, cases where components and parts are imported for assembly into mechanical-electrical-electronic products with a preferential import tax rate on finished goods of 30% or higher, meeting the conditions stipulated in Decision No. 1944/1998/QĐ-BTC and the aforementioned Circulars will be subject to the principle of calculating taxes based on domestic content ratios.
Therefore, if enterprises import telephone wiring boxes and subscriber jacks for assembly into cable distribution systems or telephone exchange junction boxes for telephone exchanges or signal transmission equipment; where these systems are produced from domestically manufactured frames and cabinets and imported telephone wiring boxes and subscriber jacks; with a preferential import tax rate of 30% on the finished goods, if they meet the conditions stipulated in the aforementioned documents and voluntarily declare and register to calculate taxes based on domestic content ratios, then the telephone wiring boxes and subscriber jacks will be subject to taxation based on domestic content ratios. If no declaration or registration for calculating taxes based on domestic content ratios is made, then telephone wiring boxes and subscriber jacks should be classified under tariff item number 8536.90.00 for import tax calculation.
The Ministry of Finance provides these opinions for relevant agencies to implement.
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