This circular guides the classification of certain imported goods in the Tariff List issued together with Decision No. 39/2006/QD-BTC, applicable to Ministries, ministerial-level agencies, and provincial People's Committees. The goods are classified based on specific technical criteria.
Đối tượng áp dụng
To Ministries, ministerial-level agencies, agencies under the Government - Provincial People's Committees
Các điểm cốt lõi
- Principles for classifying goods according to the Preferential Tariff List issued together with Decision No. 39/2006/QD-BTC.
- Specific classification of certain goods such as solid palm stearin, reactive natural phosphorus, surface treatment chemicals used in fabric coating and artificial leather production, Ca2LS adhesive, Deemac raw material, release paper for non-stick paper production, sandpaper release paper, embossed paper, nylon curtain fabric, black steel sheet (black tinplate) for tinplating, hot-rolled steel, cold-rolled steel, galvanized or tin-plated steel, machinery steel, industrial air compressors, distributed control system computers, ball valves, multi-phase AC motors with speed reducers, video projectors with a screen size of 300 inches or more, pharmaceutical products with cosmetic properties, high-voltage measuring current transformers and voltage transformers, 110-220 kV porcelain current transformers.
- Customs authorities require declarants to present documents proving that the goods are being used for their intended purpose at the time of customs clearance and may subsequently conduct actual inspections.
- Goods are classified based on specific technical criteria such as FFA, moisture content, iodine value, P2O5 content, g/m2 weight, thickness, breaking length, tear strength, burst strength, ash content, Bekk smoothness, Cobb water absorption, etc.
- The commodity code must consist of ten digits and can only be assigned to one unique code.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps avoid classification issues for exported and imported goods, ensuring the accuracy of the tariff list.
- Negative impact: Increases the burden on businesses to provide proof documents and may face actual inspections.
❓ Câu hỏi thường gặp
Who does this circular apply to?
It applies to Ministries, ministerial-level agencies, agencies under the Government, and provincial People's Committees.
What goods require proof documents?
Declarants must present certification or production certificates for specific goods such as nylon curtain fabric, hot-rolled steel, cold-rolled steel, galvanized or tin-plated steel.
What should the commodity code include?
The commodity code must consist of ten digits and can only be assigned to one unique code according to the Preferential Tariff List.
Which goods need to meet specific technical criteria?
Goods such as solid palm stearin, reactive natural phosphorus, release paper for non-stick paper production, etc., must meet specific technical criteria.
When does the Customs authority request an actual inspection?
If necessary, the Customs authority will conduct an actual inspection at the place of production to verify whether the goods are being used for the declared purpose.
Toàn văn
NOTIFICATION
OF THE MINISTRY OF FINANCE NO. 15350/BTC-CST ON DECEMBER 6, 2006
REGARDING GUIDELINES FOR CLASSIFYING CERTAIN GOODS
IMPORTED IN THE LIST OF CUSTOMS DUTY TARIFFS
ISSUED ACCOMPANYING DECISION 39/2006/QĐ-BTC
Unit: Equivalent USD: - Ministries, ministerial-level agencies, and agencies under the Government;
- People's Committees of provinces and centrally governed cities
On July 28, 2006, the Ministry of Finance issued Decision No. 39/2006/QĐ-BTC on the issuance of the Export Tariff and Preferential Import Tariff. This decision replaces Decision No. 110/QĐ-BTC dated July 25, 2003, and decisions amending and supplementing the name, code number, and tax rate of certain groups and items in the Preferential Import Tariff issued by the Minister of Finance.
To facilitate the implementation of Decision No. 39/2006/QĐ-BTC dated July 28, 2006, and to avoid difficulties in classifying exported and imported goods, the Ministry of Finance provides additional guidelines for classifying exported and imported goods according to the new Export Tariff and Preferential Import Tariff List as follows:
I. Principles of Classification:
- The principles for classifying goods according to the Export Tariff and Preferential Import Tariff issued with Decision No. 39/2006/QĐ-BTC dated July 28, 2006, shall be implemented in accordance with Circular No. 85/2003/TT-BTC dated August 29, 2003, and related legal documents.
- After classification, each item must have a complete 10-digit code number and can only be assigned to one unique code number in the Preferential Import Tariff List.
- Guidelines for rearranging codes and changing the names of certain items as provided in the Appendix accompanying Decision No. 110/2003/QĐ-BTC dated July 25, 2003, of the Minister of Finance continue to be implemented.
II. Guidelines for Classifying Certain Imported Goods in the Preferential Import Tariff List:
1. Solid Palm Sterol - 1511.90.10.00
Solid Palm Sterol is classified under code number 1511.90.10.00 as refined palm sterol that has undergone three processes of neutralization, decolorization, and deodorization, used as raw material for producing shortening, meeting the following technical criteria:
| - Free Fatty Acids (FFA) calculated based on Palmitic Acid | Maximum 0.2% |
| - Moisture and Impurities (M&I) | Maximum 0.15% |
| - Iodine Value (analyzed according to WIJS method) | Maximum 48 |
| - Acid Value (according to TCVN 6048:1995) | < 0,6 |
| - Peroxide Value (according to TCVN 6048:1995) | Less than 10 milliequivalent of peroxy/kg oil |
| - Melting Point (analyzed according to AOCS method) | Minimum 44 degrees Celsius |
| - Color (Lovibon cell 5.25) | Maximum red color 3 |
2. Reactive Natural Phosphate - 2510.10.90.10
Reactive Natural Phosphate (non-reactive phosphoric rock) is classified under code number 2510.10.90.10 as natural calcium phosphate containing effective P205 in the form of Ca3(PO4)2 that dissolves in 2% citric acid and 2% formic acid (according to TCVN 5815 - 1994).
Key characteristics to distinguish between non-reactive phosphoric rock and apatite ore:
- Sensory identification:
+ Reactive Natural Phosphate in powder form similar to sand, light yellow in color, easy to clean, uneven particle size. When mixed with uric acid solution, it immediately reacts, and dries naturally within 24 hours.
+ Apatite is dark cocoa in color, fine powder like gypsum, sticky to touch, when mixed with uric acid solution, it forms a thick muddy substance.
- Technical criteria:
| Composition % | Vietnamese Apatite | Non-reactive Phosphate Rock | |
| Type 1 | Type 2 | ||
| "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:205 the total number | 32-34 | 22-24 | 32.0 |
| "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:205 Dissolves in 2% Citric Acid | 4.3 | 1.2 | 18.6-26.0 |
| "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:205 Dissolves in 2% Formic Acid | 9.5 | 3.7 | 45.0-71.7 |
| CaO | 45-48 | 40-44 | 52.2 |
| Al2O3 | 1.5-2 | 1.8-2 | 0.1 |
| Fe2O3 | 1.5-2 | 1.8-2 | 0.12 |
| MgO | 0.3-0.4 | 3-4 | 0.3 |
- Image:
(Missing)
3. Surface Treatment Chemicals Used in Coated Fabric and Artificial Leather Production - 3208.20.90.10 and 3208.90.90.10
Surface treatment chemicals used in coated fabric and artificial leather production are classified under code numbers 3208.20.90.10 and 3208.90.90.10, meeting the following technical criteria:
| Main Components | Content (%) |
| Common Plastics: |
|
| - Polyvinyl Chloride (PVC) |
|
| - Polyurethane (PU) |
|
| - Polyamide (PA) |
|
| - Polyacrylic | 10 - 30 |
| - Polytetrafluoroethylene |
|
| - Polyvinyl Acetate |
|
| - Polyethylene, Polypropylene |
|
| - Polyisocyanurate |
|
| Solvent Toluene, Methyl Ketone, Dimethylformamide |
70-89 |
| Additives (SiO2) | 1-5 |
Customs authorities require declarants to present documents proving that these materials are used for coated fabric and artificial leather production at the time of customs declaration and may conduct on-site inspections at the production site if necessary to verify their correct usage.
4. Calcium Lignosulfonate Binder Used in Refractory Brick Production - 3506.90.00.10
Calcium Lignosulfonate binder used in refractory brick production is classified under code number 3506.90.00.10 as a natural polymer used as an organic binder in refractory brick production, consisting of the following components:
Calcium Lignosulfonate
Sulphite Sulphur about 2.3%
Total Sulphur about 6.9%
Reducing Sugar about 5%
Hexoses about 3.8%
Ash about 14%
pH about 6.5%
5. Deemac Raw Material for Softener Production - 3809.91.00.10
Deemac used for softener production is classified under code number 3809.91.00.10 (trade name DIALKYL DIESTER QUAT), a surface active agent used as raw material for producing fabric softeners. It consists of wax, fatty acids, salts of fatty acids, emulsifiers, and additives. It appears as a white opaque solid.
Customs authorities require declarants to present documents proving that this material is used for softener production at the time of customs declaration and may conduct on-site inspections at the production site if necessary to verify its correct usage.
6. Absorbent Materials Used in Baby Diaper Production - 3906.10.20.10 and 3906.10.90.10
Absorbent materials used in baby diaper production are classified under code numbers 3906.10.20.10 and 3906.10.90.10 as polymethyl methacrylate, which strongly absorbs water and forms a gel when dissolved in water.
Customs authorities require declarants to present documents proving that this material is used for baby diaper production at the time of customs declaration and may conduct on-site inspections at the production site if necessary to verify its correct usage.
7. Paper Base for Anti-stick Paper Production - 4802.55.90.10
The goods classified under code 4802.55.90.10 as paper base for non-stick paper production are types of paper with 100% chemical bleached pulp components, fully dyed, uncoated, meeting the following technical standards:
| Specifications | Quality Level | Testing method |
| Grammage g/m2 | 75±5g/m2 | TCVN 1270:2000 |
| Thickness µm or mm | 100±5µm 0.1±0.05 mm | TCVN 3652:2000 |
| Breaking length, m, not less than - Longitudinal direction - Transverse direction |
5.000 2.500 |
TCVN 1862:2000 |
| Tear strength, mN, not less than - Longitudinal direction - Transverse direction |
470 530 |
TCVN 3229:2000 |
| Bursting strength, kPa, not less than | 150 | TCVN 3228:2000 |
| Ash content, %, not less than | 8 | TCVN 1864:2000 |
| Bekk smoothness, seconds, not less than | 25 | TCVN 6727:2000 |
| Surface burnish index, not less than | 12 | TCVN 6898:2000 |
| Cobb water absorption60 g/m2Lead (Pb) content, mg/dm³ | 18 | TCVN 1862:2000 |
8. Paper base for abrasive paper production - 4804.31.90.10
Goods classified under code 4804.31.90.10 as paper base for abrasive paper production are types of paper with 100% Kraft pulp components, unbleached, without surface coating. In roll form or strips larger than 36 cm wide, or rectangular sheets including square ones with one side longer than 36 cm and the other side longer than 15 cm.
Meeting the following technical standards:
| Index | Quality Level | Testing method | ||
| Grammage g/m2, tolerance ± 6.0% | 100g/m2 | 110g/m2 | 200g/m2 | TCVN 1270:2000 |
| Density, g/cm3, not less than | 0,7 | 0,7 | 0,7 | TCVN 3652:2000 |
| Dry tensile strength, m, not less than Longitudinal Transverse |
9,300m 4,000m |
9,300m 4,000m |
9,300m 4,000m |
TCVN 1862:2000 |
| Wet/dry tensile strength ratio, % in both directions, not less than |
40% |
40% |
40% | ISO 3781:1983 (soaking time 1 hour) |
| Cobb water absorption60, g/m2Lead (Pb) content, mg/dm³ | 18,0 | 18,0 | 18,0 | TCVN 6726:2000 |
9. Embossing paper - 4811.90.90.10
Goods classified under code 4811.90.90.10 as embossing paper are papers used to create artificial leather surfaces with rough, fine, or glossy patterns. Comprising:
+ Base layer: high-temperature resistant paper from 150°C to 220°C
+ Surface layer: plastic or silicone film
Meeting the following technical standards:
+ High-temperature resistance from 150°C to 220°C
+ Can withstand up to 20 cycles of rotation
+ Thickness: 0.15mm - 0.25mm
+ Roll form, width 150cm - 155cm
+ Weight 115 - 220 g/m2
+ Resistant to solvent environments: Methyl Ethyl Ketone, Toluene
10. Nylon mesh fabric coded 1680 D/2 1890 D/2 - 5902.10.10.10
Goods classified under code 5902.10.10.00 as nylon mesh fabric 1680 D/2 and 1890 D/2 are woven mesh fabrics with nylon 6 high-strength filaments running vertically, interwoven at specific intervals with horizontal cotton threads. These fabrics are typically impregnated with resorcinol-formaldehyde resin, which has a dark orange color. The outer layer protects the vertical and horizontal threads and enhances the adhesion of rubber when producing tire carcass fabric. These fabrics are usually produced with special technical specifications to meet the standards for tire carcass fabric used in bicycles, motorcycles, and automobiles. 11. Black steel sheet (black tin plate) for tin plating - 7209.18.10.00
Goods classified under code 7209.18.10.00 as black steel sheet for tin plating are cold-rolled steel sheets, typically with thicknesses ranging from
0.15mm to ≥ 0.5mm. They have a shiny surface, high flatness, and straighter edges compared to hot-rolled steel. Customs authorities require declarants to present documents such as inspection certificates or manufacturer's certificates proving that this item is intended for tin-plated steel production at the time of customs clearance and may conduct on-site inspections if necessary to verify its intended use. ≤ Black steel sheet for tin plating meets one of the following standards:
- G3303 (Japanese Industrial Standard - JIS);
- A0625, A0650, A0657 (American Society for Testing and Materials - ASTM)
- I 1951 (International Organization for Standardization - ISO)
- 10203, 10205 (British Standard - European Norm - BS-EN)
12. Hot-rolled steel sheet with thickness below 3mm - 7208
Customs authorities require declarants to present documents such as inspection certificates or manufacturer's certificates proving that this item is hot-rolled steel produced according to certain standards at the time of customs clearance based on the notes to the chapter and section 72 (Harmonized System notes).
Typical visual identification: Hot-rolled steel is produced from slab billets through hot rolling, usually in coil, sheet, or strip form with oxidized surfaces showing various colors (gray, grayish, or rust-colored) across the surface, with significant dimensional tolerances.
13. Cold-rolled steel sheet with thickness from 0.5mm to 3mm - 7209
Customs authorities require declarants to present documents such as inspection certificates or manufacturer's certificates proving that this item is cold-rolled steel produced according to certain standards at the time of customs clearance based on the notes to the chapter and section 72 (Harmonized System notes).
Typical visual identification: Cold-rolled steel is produced from hot-rolled coils through cold rolling, usually in coil or sheet form. It has a shiny surface, high flatness, and bright color (if not oxidized).
14. Zinc-coated or tin-plated steel (7210.11.00.00, 7210.12.00.00) and chromium oxide or chromium-coated steel (7210.50.00.00, 7210.70.20.00, 7210.90.20.00)
Customs authorities require declarants to present documents such as inspection certificates or manufacturer's certificates proving that this item is coated or plated with the aforementioned materials at the time of customs clearance.
Typical visual identification: Zinc-coated items have a brighter finish (sometimes with a grainy texture). Tin, chromium, or chromium oxide coatings are usually duller.
Zinc-coated or tin-plated steel meets one of the following standards:
- G3303 (Japanese Industrial Standard - JIS G XXX);
- A0599 - XX, A0624 - XX, A0626 - XX (American Society for Testing and Materials - ASTM)
- 11949 (International Organization for Standardization - ISO XXXX)
- 11949 (International Organization for Standardization - ISO XXXX)
- 10203 (British Standard - European Norm - BS - EN XXXX:XXXX)
15. Steel for mechanical engineering - 7213, 7214, 7215
Mechanical engineering steel products are types of steel used in the manufacture of machinery and tools. The Customs authority requires declarants to present certification documents proving that these products are mechanical engineering steels at the time of customs procedures.
Mechanical engineering steel products meet one of the following standards:
- TCVN 1766 - 75
- JIS G 4051
- GOST 1050
- And equivalent standards
16. Industrial air compressors - 8414.80.49.10
Industrial air compressors (centrifugal or turbo compressor) classified under code 8414.80.49.10 are large industrial centrifugal or turbine compressors installed in factories with a capacity of ≥ 16 m3/hr or 112 kW (150 HP). The Customs authority requires declarants to provide a catalog of imported air compressors.
17. Computers controlling distributed control systems in industrial plants - 8471.60.90.10
Computers controlling distributed control systems in industrial plants classified under code 8471.60.90.10 are computers (including CPUs and monitors) pre-installed with specialized software for distributed control systems (Distributed Control System - DCS). The Customs authority requires declarants to provide a catalog of these items.
18. Globe valves (hand-operated) - Globe valve - 8481.80.99.10
Globe valves classified under code 8481.80.99.10 have technical specifications as follows:
Working pressure ∆session number ≥ 16 bar
Operating temperature range: - 10° to 300°
Image:
(Missing)
19. Multi-phase AC motors with gearboxes - 8501.52.10.20 and 8501.52.20.20
Multi-phase AC motors with gearboxes classified under codes 8501.52.10.20 and 8501.52.20.20 are multi-phase AC motors equipped with gearboxes. The motors clearly indicate their power ratings, current, frequency, and gear ratio. Gear-reduction motors typically have power ratings less than 37.5 kW.
20. Video projectors with screen sizes of 300 inches or more - 8528.30.10.00
Video projectors with screen sizes of 300 inches or more classified under code 8528.30.10.00 are video projectors with lamp brightness capable of projecting onto screens up to a maximum size of 300 inches according to the manufacturer's design standards.
21. Pharmaceutical products with cosmetic properties - 3004.90.99.20
Pharmaceutical products with cosmetic properties classified under code 3004.90.99.20 are products containing chemical active ingredients that have been registered for circulation or approved for importation by the Ministry of Health for disease prevention and treatment in humans. This category excludes specific items already defined in groups 3303 to 3307, such as antifungal shampoo under code 3305.10.10.00; acne cream under code 3304.99.20.00
22. High-voltage measuring potential transformers and high-voltage measuring current transformers - 8504.31.10.10, 8504.31.20.10
High-voltage measuring potential transformers and high-voltage measuring current transformers classified under codes 8504.31.10.10, 8504.31.20.10 are high-voltage measuring potential or current transformers with voltages from 110 kV and above, used in high-voltage power grids.
23. Porcelain bushing current transformers 110 - 220 kV - 8504.31.20.20
Porcelain bushing current transformers 110 - 220 kV classified under code 8504.31.20.20 are current transformers housed in porcelain bushings installed in high-voltage transformers with voltages of 110 - 220 kV.
During implementation, if there are any issues, please report them to the Ministry of Finance for prompt resolution.
DEPUTY MINISTER
DEPUTY MINISTER
Truong Chi Trung
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