This document provides guidance on the classification of tariff codes and determination of import duty rates for items such as rotating lights, audio frequency amplifiers, microphones, and speakers used in fire trucks and police vehicles. It specifies which tariff code each item falls under and what rate of duty applies, while also explaining the classification of warning systems installed on automobiles.
要点
- Company NTE Technology Equipment Co., Ltd. must apply the specific tariff codes and import duty rates for items such as rotating lights, audio frequency amplifiers, microphones, speakers → refer to Article 1
- In cases where a warning system is installed on an ambulance or police vehicle... it shall be determined as a set of equipment constituting a complete unit and meets the requirements stipulated in Circular No. 99/2000/TT-BTC mentioned above → refer to Article 2
- Company NTE Technology Equipment Co., Ltd. must not classify rotating lights into Group 8531 as it is inconsistent with the classification principles of the Preferential Import Tariff and the Harmonized System Nomenclature of the World Customs Organization
- Company NTE Technology Equipment Co., Ltd. may choose to apply either the main equipment classification method or individual item classification when the import duty rate for a single item is higher than that for other items in the set → refer to Article 2
- Company NTE Technology Equipment Co., Ltd. must comply with applying specific tariff codes and import duty rates for rotating lights, audio frequency amplifiers, microphones, speakers → refer to Article 1
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❓ 常见问题
Can Company NTE Technology Equipment Co., Ltd. classify rotating lights into Group 8531?
No, Company NTE Technology Equipment Co., Ltd. cannot classify rotating lights into Group 8531 as it is inconsistent with the classification principles of the Preferential Import Tariff and the Harmonized System Nomenclature of the World Customs Organization.
Can Company NTE Technology Equipment Co., Ltd. choose to apply either the main equipment classification method or individual item classification when the import duty rate for a single item is higher than that for other items in the set?
Yes, Company NTE Technology Equipment Co., Ltd. may choose to apply either the main equipment classification method or individual item classification when the import duty rate for a single item is higher than that for other items in the set.
How must Company NTE Technology Equipment Co., Ltd. apply tariff codes and import duties?
Company NTE Technology Equipment Co., Ltd. must apply specific tariff codes and import duty rates for rotating lights, audio frequency amplifiers, microphones, speakers.
In cases where a warning system is installed on an ambulance or police vehicle... it shall be determined as a set of equipment constituting a complete unit and meets the requirements stipulated in Circular No. 99/2000/TT-BTC mentioned above?
In cases where a warning system is installed on an ambulance or police vehicle... it shall be determined as a set of equipment constituting a complete unit and meets the requirements stipulated in Circular No. 79/2000/TT-BTC mentioned above.
Can Company NTE Technology Equipment Co., Ltd. choose to apply individual item classification when the import duty rate for a single item is higher than that for other items in the set?
Yes, Company NTE Technology Equipment Co., Ltd. may choose to apply individual item classification when the import duty rate for a single item is higher than that for other items in the set.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 12725 TC/TCT ON NOVEMBER 21, 2002
REGARDING CLASSIFICATION CODES AND IMPORT DUTY RATES
Dear: NTE Technical Equipment Joint Stock Company
In response to your letter number 020604/CV dated September 26, 2002 regarding the application of classification codes and import duty rates for fire truck warning systems; the Ministry of Finance provides its opinion as follows:
1. BASED ON THE LIST OF IMPORT DUTY RATES WITH PREFERENTIAL TARIFFS ISSUED ACCOMPANIED BY DECISION NUMBER 1803/1998/QĐ-BTC ON DECEMBER 11, 1998 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 IMPORT TAX RATES;
REFERRING TO THE EXPLANATION OF THE LIST OF GOODS FOR EXPORT AND IMPORT BY THE WORLD CUSTOMS ORGANIZATION; THEN:
- The revolving light item, classified under code 8512.20.10, with a preferential import duty rate of 30% (thirty percent);
- The low-frequency amplifier set belongs to group 8518. If it is a specialized type belonging to the specific subheading of group 8518, the preferential import duty rate is 5% (five percent); if not a specialized type, classified under code 8518.40.00, the preferential import duty rate is 30% (thirty percent);
- The microphone item, classified under code 8518.10.00, with a preferential import duty rate of 10% (ten percent);
- The loudspeaker item, classified under codes 8518.21.00 or 8522.22.00 or 8519.29.00, with a preferential import duty rate of 30% (thirty percent);
The company's request to classify the revolving light item under group 8531 is inconsistent with the principles of classification in the List of Import Duty Rates with Preferential Tariffs and the explanation of the list of goods for export and import by the World Customs Organization (the note to group 8531 excludes lighting equipment [lights] used on automobiles, motorcycles belonging to group 8512)
2. BASED ON CIRCULAR NUMBER 99/2000/TT-BTC DATED OCTOBER 12, 2000 OF THE MINISTRY OF FINANCE GUIDING THE CLASSIFICATION OF SETS OF MACHINERY AND EQUIPMENT AS PART OF COMPLETE UNITS OR INTEGRAL SYSTEMS ACCORDING TO THE LIST OF IMPORT TAX RATES; THEN: IF THE WARNING SYSTEM INSTALLED ON VEHICLES SUCH AS AMBULANCES, POLICE CARS... IS DETERMINED BY A SPECIALIZED MANAGEMENT AUTHORITY TO BE A SET OF EQUIPMENT OF AN INTEGRAL SYSTEM AND THE DOCUMENTATION MEETS THE REQUIREMENTS STATED IN CIRCULAR NUMBER 99/2000/TT-BTC, THEN THE PRINCIPLE OF CLASSIFICATION AND CALCULATION OF IMPORT DUTY WILL BE APPLIED BASED ON THE MAIN EQUIPMENT.
IF THE MAIN EQUIPMENT HAS A HIGHER IMPORT DUTY RATE THAN OTHER ITEMS IN THE SET OF IMPORTED EQUIPMENT, ENTERPRISES MAY CHOOSE TO APPLY THE PRINCIPLE OF CLASSIFICATION BASED ON THE MAIN EQUIPMENT OR INDIVIDUAL ITEMS.
The Ministry of Finance provides this response for the NTE Technical Equipment Joint Stock Company to be informed.
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