Circular No. 1442/TC/TCT stipulates that the preferential import tariff rate for tea decaffeination filter bag components is set at 30%. This document guides the General Department of Customs and local Customs Departments to implement uniformly.
Scope of application
The General Department of Customs and local Customs Departments
Key points
- Tea decaffeination filter bag components belong to subheading 2106, code number 21069090.
- The preferential import tariff rate applicable to this item is 30%.
- The General Department of Customs and local Customs Departments must uniformly implement the calculation of import tariffs as prescribed.
- Based on the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC and the List amending and supplementing names and tariff rates for certain groups and items in the Preferential Import Tariff Schedule.
- Refer to the Harmonized System Nomenclature published by the World Customs Organization Council for classifying goods.
🌐 Social impact of this document
- To ensure uniformity and accuracy in calculating import tariffs on tea decaffeination filter bag components.
- Ensure compliance with preferential import tariff schedule regulations.
- Businesses dealing in this item must comply with a 30% tariff rate when importing.
❓ Frequently asked questions
What is the code number for tea decaffeination filter bag components?
The code number is 21069090.
What is the preferential import tariff rate applicable to this item?
The preferential import tariff rate applicable is 30%.
On what basis are the import tariffs determined?
Based on the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC and the List amending and supplementing names and tariff rates for certain groups and items in the Preferential Import Tariff Schedule.
Which authority provides guidance on implementation?
The General Department of Customs and local Customs Departments.
Full text
LETTER
OF THE MINISTRY OF FINANCE NO. 1442 TC/TCT DATE FEBRUARY 19, 2002
REGARDING IMPORT DUTY RATE FOR DIURETIC TEA COMPONENTS
RESPECTED: General Department of Customs
The Ministry of Finance has received letter No. 168/TCHQ-KTTT dated October 14, 2002 from the General Department of Customs requesting guidance on coding and calculating import duties for diuretic tea components; the Ministry of Finance provides the following comments:
BASED ON THE LIST OF IMPORT DUTY RATES FOR FAVORABLE TARIFFS ISSUED ACCOMPANIED WITH DECISION No. 1803/1998/QĐ-BTC dated December 11, 1998 and THE AMENDMENT AND SUPPLEMENTATION LIST OF NAMES AND IMPORT DUTY RATES FOR CERTAIN GROUPS AND ITEMS IN THE LIST OF IMPORT DUTY RATES FOR FAVORABLE TARIFFS ISSUED ACCOMPANIED WITH DECISION No. 137/2001/QĐ-BTC dated December 18, 2001 of the Minister of Finance; 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;
REFERRING TO THE EXPLANATORY LIST OF EXPORT AND IMPORT GOODS BY THE WORLD CUSTOMS ORGANIZATION COOPERATION COUNCIL; THEN: DIURETIC TEA COMPONENTS IN BAG FORM BELONG TO GROUP 2106, CODE NUMBER 21069090, WITH A FAVORABLE IMPORT DUTY RATE OF 30% (THIRTY PERCENT).
The Ministry of Finance provides comments for the General Department of Customs to guide local customs offices in uniformly implementing these regulations.
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