Circular No. 11138/TC/TCT dated November 21, 2001 of the Ministry of Finance stipulates that computer color scanners used in the printing industry are classified under tariff heading 8471 with HS code 84716000 and subject to an import duty rate of 10%.
适用范围
General Department of Customs; Tan Long Electronics Company
要点
- Computer color scanners used in the printing industry fall under tariff heading 8471, HS code 84716000.
- The applicable import duty rate for computer color scanners is 10%.
- This circular aims to provide uniform guidance on the classification and application of import duties for the aforementioned goods throughout the customs system.
- The General Department of Customs is tasked with guiding provincial and municipal customs offices in implementing this circular.
- Refer to the Tariff Schedule of Preferential Import Duties and Circular No. 37/1999/TT-BTC for classification purposes.
🌐 本文件的社会影响
- Assist enterprises in accurately determining HS codes and applicable duty rates.
- Facilitate customs' uniform inspection and supervision of computer color scanner imports.
❓ 常见问题
What tariff heading does a computer color scanner belong to?
Computer color scanners used in the printing industry fall under tariff heading 8471, HS code 84716000.
What is the applicable import duty rate for computer color scanners?
The applicable import duty rate for computer color scanners is 10%.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 11138 TC/TCT DATED NOVEMBER 21, 2001
REGARDING THE CLASSIFICATION OF COMPUTER COLOR SCANNERS AS GOODS ITEMS
Dear: - General Department of Customs
- Tan Long Electronics Company
The Ministry of Finance has received Letter No. 1244/TCHQ-KTTT dated April 2, 2001 from the General Department of Customs regarding the classification of tariff codes and rates for computer color scanners. The Ministry of Finance hereby provides its comments as follows:
Regarding this matter, on March 28, 2001, the General Tax Department issued Letter No. 977 TCT/NV3 providing a detailed response to the unit and copied it to the General Department of Customs. Now, the Ministry of Finance would like to reiterate:
Based on the Preferential Import Tariff Schedule promulgated 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 Goods Classification List for Export Tariff and Import Tariff Schedules;
Referring to the explanatory notes on the list of export and import goods by the World Customs Organization Cooperation Council; it is determined that:
Computer color scanners used in printing belong to Group 8471, with tariff code 84716000, subject to an import duty rate of 10% (ten percent).
The Ministry of Finance replies for the General Department of Customs to guide the Customs Departments of provinces and cities to uniformly implement this.
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