This circular addresses the issue of determining the tariff code and import tax rate for specialized cameras, specifying that cameras under subheading 852530 or 852540 according to the Preferential Tariff Schedule have a tax rate of 5% for television wireless cameras, while others have a rate of 30%.
Scope of application
Sea Silver Joint Stock Company - General Department of Customs
Key points
- Specialized cameras fall under the 'Specific' category in group 8525, with a preferential import tax rate of 5%.
- Television wireless cameras (tariff code 85253010 or 85253090) have a preferential import tax rate of 5%. Other types within subheading 852540 have a tax rate of 30%.
- The criteria for differentiation: Television wireless cameras are recording cameras, already or not yet attached with remote control focusing and shutter devices as well as lateral movement adjustment mechanisms. Others do not meet these criteria.
- Sea Silver Joint Stock Company must present relevant documentation to determine the tariff code and calculate import tax in accordance with regulations.
🌐 Social impact of this document
- Enterprises will need to comply with the new tax policy, which may affect import costs. However, this ensures fair application of taxes.
- Sea Silver Joint Stock Company needs to prepare thorough documentation to avoid tax risks and facilitate customs procedures.
❓ Frequently asked questions
What is the import tax rate for television wireless cameras?
Television wireless cameras under tariff code 85253010 or 85253090 have a preferential import tax rate of 5%.
What is the import tax rate for other types of cameras?
Other types of cameras under tariff codes 85254010, 85254020, 85354030, or 85254090 have a preferential import tax rate of 30%.
What are the criteria for differentiating television wireless cameras from other types?
Television wireless cameras are recording cameras, already or not yet attached with remote control focusing and shutter devices as well as lateral movement adjustment mechanisms. Other types do not meet these criteria.
What should Sea Silver Joint Stock Company do to determine the tariff code and calculate the tax?
Sea Silver Joint Stock Company must submit relevant documentation for the customs authority to accurately determine the tariff code and calculate import tax in accordance with regulations.
When does the preferential tariff schedule take effect?
According to the Preferential Import Tariff Schedule issued along with Decision No. 1803/1998/QD-BTC dated December 11, 1998, by the Minister of Finance, it took effect on January 1, 1999.
Full text
LETTER
OF THE GENERAL DEPARTMENT OF TAXATION NO. 2105 TC/TCT ON MARCH 13, 2002
REGARDING THE IMPORT DUTY ON SPECIAL-PURPOSE CAMERAS
Dear:
- General Department of Customs
- Bạc Biển Joint Stock Company
The Ministry of Finance has received Circular No. 0228/CV-BB dated January 26, 2002 from Bạc Biển Joint Stock Company reflecting difficulties regarding the determination of the tariff number and import tax for special-purpose cameras; the Ministry of Finance provides the following opinion:
According to the Tariff of Preferential Import Duties issued together with Decision No. 1803/1998/QD-BTC dated December 11, 1998 of the Minister of Finance (effective from January 1, 1999), special-purpose cameras fall under the category "Special" in Group 8525, with a preferential import duty rate of 5% (five percent).
In Appendix II of the list of amendments and supplements to the names and rates of preferential import duties issued together with Decision No. 137/2001/QD-BTC dated December 18, 2001 of the Minister of Finance, special-purpose cameras are not detailed under the category "Special." According to the provisions of the list of amendments and supplements to the names and rates of preferential import duties issued together with Decision No. 137/2001/QD-BTC dated December 18, 2001 of the Minister of Finance:
- The item "Wireless Television Camera," belonging to subheading 852530, with tariff number 85253010 (wireless television camera type not attached to receiving equipment, equipped with automatic data processing device, dimensions not exceeding 130mm x 70mm x 45mm) or tariff number 85253090 (other wireless television cameras), has a preferential import duty rate of 5% (five percent).
- Digital video recording cameras and other video recording cameras; digital cameras belong to subheading 852540, with tariff number 85254010 (digital video recording camera) or 85254020 (other video recording cameras) or 85254030 (digital camera) or 85254090 (other video recording cameras), have a preferential import duty rate of 30% (thirty percent).
Criteria for differentiation:
- Wireless television cameras (subheading 852530) are video recording cameras that may or may not be equipped with remote control devices for adjusting focus and aperture as well as for remotely controlling horizontal and vertical movement of the camera (for example: cameras used in studios, interviews, industrial or scientific purposes, traffic inspection...).
- Other types of cameras not meeting the above criteria belong to subheading 852540. The Ministry of Finance provides an opinion for the General Department of Customs to direct the consistent implementation of classification for wireless television cameras and other cameras mentioned above.
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