Circular No. 14404/TC/CST stipulates the method for classifying pickup truck codes based on criteria for carrying goods or passengers, to apply appropriate preferential import tariffs.
适用范围
Customs Departments of provinces and centrally-administered cities
要点
- Pickup trucks meeting the criterion of having a maximum seating capacity not exceeding five seats, with cargo-carrying capacity greater than 80% of total weight, and featuring a separate cabin for driver and passengers are classified into group 8704 (Article 1a).
- Pickup trucks that do not meet the above criteria will be classified into group 8703 (primarily designed to carry people) (Article 1b).
- This guidance applies to import declaration forms registered with customs authorities from the date of issuance of this circular by the Ministry of Finance (Point 2).
- Local Customs Departments should report any difficulties encountered so that the Ministry of Finance can provide timely guidance.
- The Ministry of Finance shall base its actions on preferential import tariff schedules and principles for classifying goods when implementing this circular.
🌐 本文件的社会影响
- To assist customs authorities in accurately determining pickup truck codes, thereby applying appropriate tax rates.
- Individuals or businesses may more accurately predict the costs associated with importing pickup trucks.
- For businesses dealing in pickup trucks, accurate classification helps reduce legal risks and optimize profits.
❓ 常见问题
Pickup trucks with cargo-carrying capacity greater than 80% of total weight are classified into which group?
Group 8704 (Article 1a)
If a vehicle does not meet the criteria to be classified into group 8704, it will be classified into which group?
Group 8703 (primarily designed to carry people) (Article 1b)
When does this guidance take effect?
From the date of issuance of this circular by the Ministry of Finance.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 14404 TC/CST ON DECEMBER 7, 2004
REGARDING CLASSIFICATION OF PICKUP TRUCKS
Dear: Customs Departments of Provinces and Cities Directly Under the Central Government
Regarding the classification of pickup trucks that can carry both passengers and cargo, after soliciting opinions from the Ministry of Science and Technology, the Ministry of Transport, and the Ministry of Industry, the Ministry of Finance provides guidance as follows:
1. BASED ON THE IMPORT DUTY EXEMPTION TABLE issued with Decision No. 110/2003/QĐ-BTC dated July 25, 2003 by the Minister of Finance; the principle of classifying goods according to the Import Duty Table as stipulated in Circular No. 85/2003/TT-BTC dated August 29, 2003 by the Ministry of Finance; referring to the Harmonized System Nomenclature and Classification of Goods issued by the World Customs Organization; opinions from the Ministry of Industry at Letter No. 5447/CV-TCKT dated October 19, 2004, the Ministry of Science and Technology at Letter No. 2997/BKHCN-TĐC dated November 10, 2004, and the Ministry of Transport at Letter No. 6192/GTVT-KHCN dated November 8, 2004 regarding the classification of pickup trucks that can carry both passengers and cargo, then:
a. Pickup trucks that can carry both passengers and cargo, primarily designed for carrying goods, shall be classified into Group 8704 if they meet all of the following criteria simultaneously:
- The maximum number of seats does not exceed five; - There is a separate compartment for carrying goods and
Passenger load capacity
x 100%
x 100% Cargo load capacity 80%
In this context, the passenger load capacity is calculated as 70 kg per person multiplied by the number of seats;
- There is a separate cabin for the driver and passengers with a fixed partition between the passenger area and the rear area;
- The cargo-carrying area in the rear does not have amenities or complete interior features similar to those in the passenger area;
b. Pickup trucks that can carry both passengers and cargo, if they do not meet any of the criteria for classification as primarily designed for carrying goods as outlined in paragraph a, point 1 above, shall be classified into Group 8703 (primarily designed for carrying passengers).
2. The guidance on classifying pickup trucks that can carry both passengers and cargo as provided in point 1 above will apply to import declaration forms registered with customs authorities from the date this letter is signed by the Ministry of Finance.
During implementation, if any issues arise, please report them to the Ministry of Finance for timely guidance on resolution.
During the implementation process, if any difficulties arise, local Customs Bureaus are requested to report to the Ministry of Finance for timely guidance and resolution.
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