This circular provides guidance on classification and application of tariff rates for ice cream and milk products when imported into Vietnam based on the Preferential Import Tariff Schedule.
适用范围
General Department of Customs, Joint Stock Company of Trading and Service Dai Tan Viet
要点
- Unconcentrated ice cream and milk products fall under HS codes 04011100, 04012000 or 04013000 with a preferential tariff rate of 20%
- Concentrated liquid thick ice cream without sugar or sweeteners has the HS code 04029100 and a tariff rate of 15%
- Concentrated liquid thick ice cream with added sugar or sweeteners is classified under HS code 04029900 with a preferential tariff rate of 30%
- Importing enterprises must comply with the new classification and tax regulations, affecting import costs.
- The General Department of Customs has clear legal grounds to manage the determination of HS codes and collection of taxes for this product.
🌐 本文件的社会影响
- Importing enterprises must comply with the new classification and tax regulations, affecting import costs.
- The General Department of Customs has clear legal grounds to manage the determination of HS codes and collection of taxes for this product.
❓ 常见问题
What is the HS code for unconcentrated ice cream?
The HS code for unconcentrated ice cream is 04011100, 04012000 or 04013000 with a preferential tariff rate of 20%
What is the HS code for concentrated liquid thick ice cream without sugar?
The HS code for concentrated liquid thick ice cream without sugar or sweeteners is 04029100 with a preferential tariff rate of 15%
What is the HS code for concentrated liquid thick ice cream with added sugar?
The HS code for concentrated liquid thick ice cream with added sugar or sweeteners is 04029900 with a preferential tariff rate of 30%
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 1113 TC/TCT DATED JANUARY 14, 2002
REGARDING IMPORT DUTY ON CREAM
Dear: - General Department of Customs
- Joint Stock Company Trading and Service Dai Tan Viet
In response to the letter No. LTV-400/110901 dated September 11, 2001 from Joint Stock Company Trading and Service Dai Tan Viet requesting clarification on the tariff code for cream (whipping cream), the Ministry of Finance provides the following comments:
Pursuant to the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 by the Minister of Finance (effective from January 1, 1999); 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;
Referring to the Harmonized System Explanatory Notes by the World Customs Organization; cream is classified into two types:
- Unconcentrated cream without added sugar or sweetener, belonging to Chapter 0401, tariff number 04011100, 04012000, or 04013000 depending on the fat content, with a preferential import duty rate of 20% (twenty percent),
- Concentrated cream in liquid form, belonging to Chapter 0402, including:
+ Type without added sugar or sweetener, tariff number 04029100, with a preferential import duty rate of 15% (fifteen percent)
+ Type with added sugar or sweetener, tariff number 04029900, with a preferential import duty rate of 30% (thirty percent)
The Ministry of Finance provides this opinion for the General Department of Customs and Joint Stock Company Trading and Service Dai Tan Viet to be informed, in order to determine imported goods for tax calculation and collection as prescribed.
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