This circular guides the classification and application of preferential import tax rates for transformer oil based on the Common Tariff List of ASEAN and the HS List.
适用范围
General Department of Customs, ABB Transformer Manufacturing Joint Venture Company
要点
- Transformer oil falls under subheading 3403 with a preferential import tax rate of 5%.
- Transformer oil containing petroleum or mineral oils obtained from bituminous substances at or above 70%, stabilized and specially refined with antioxidant additives such as ditertiarybutyl paracresol falls under heading 2710 code 27101926 with a preferential import tax rate of 10%.
- Transformer oil not meeting the aforementioned criteria falls under heading 3824 code 38247110 with a preferential import tax rate of 10%.
- The General Department of Customs directs the uniform implementation of the classification of transformer oil according to the regulations.
- The ABB Transformer Manufacturing Joint Venture Company must present relevant documentation to determine the code number and calculate the import tax on transformer oil.
🌐 本文件的社会影响
- Supporting the accurate classification of transformer oil helps ensure compliance with customs laws.
- For the ABB Transformer Manufacturing Joint Venture Company, this may affect the amount of import tax payable.
❓ 常见问题
Which type of transformer oil falls under heading 2710 code 27101926?
Transformer oil containing petroleum or mineral oils obtained from bituminous substances at or above 70%, stabilized and specially refined with antioxidant additives such as ditertiarybutyl paracresol.
Which type of transformer oil falls under heading 3824 code 38247110?
Transformer oil not meeting the aforementioned criteria.
What is the preferential import tax rate for transformer oil?
Implementation according to the specific provisions in the circular may range from 5% to 10% depending on the type of oil.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 2104 TC/TCT ON MARCH 13, 2002
REGARDING THE IMPORT DUTY FOR ELECTRICAL INSULATING OIL TRANSFORMER
Respected General Department of Customs,
ABB Transformer Manufacturing Joint Venture Company,
In response to your letter number 027/VNTRA dated January 30, 2002 regarding the determination of the code for electrical insulating oil transformer; the Ministry of Finance provides its opinion as follows:
According to the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Minister of Finance (effective from January 1, 1999), the item "electrical insulating oil transformer" belongs to Group 3403, depending on the type of oil under codes 34031911 or 34039911, with a preferential import tariff rate of 5% (five percent).
To align with the classification principles of the ASEAN Common Tariff Schedule and the HS Catalogue, at Appendix II of the Supplemental and Amended Names and Rates of Preferential Import Tariffs for Certain Groups and Items issued together with Decision No. 137/2001/QĐ-BTC dated December 18, 2001 of the Minister of Finance, the codes for electrical insulating oil transformer have been rearranged into Group 2710 (code 27101926) and Group 3824 (code 38247110), with a preferential import tariff rate of 10% (as guided in the Ministry of Finance's letter No. 577TC/TCT dated January 17, 2002).
The criteria for classifying electrical insulating oil transformer into Groups 2710 and 3824 are as follows:
- Electrical insulating oil transformer with a petroleum or mineral oil content containing bitumen of 70% or more, stabilized and specially refined with antioxidants such as ditertiarybutyl paracresol, falls under Group 2710, code 27101926.
Electrical insulating oil transformer not meeting the above criteria falls under Group 3824, code 38247110.
The Ministry of Finance advises the General Department of Customs to uniformly direct the implementation of the classification of the aforementioned electrical insulating oil transformer. The ABB Transformer Manufacturing Joint Venture Company should present relevant documents to work with customs authorities to determine the code and calculate the import duty for the electrical insulating oil transformer according to regulations.
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