Circular No. 215/2009/TT-BTC provides detailed commodity codes for items under Group 73.08 in the Preferential Import Tariff Schedule and guidelines for classifying goods, applicable to customs authorities and import enterprises.
Scope of application
Customs Departments of provinces/cities, import enterprises belonging to this category of goods.
Key points
- classified with code: Assemblies made from shaped steel sections, zinc-coated, and bolted together, unassembled, for power transmission grids (Article 1).
- This item is classified under Group 73.08, subheading 7308.90 (Article 2).
- This Circular takes effect 45 days from the date of issuance (Article 3).
🌐 Social impact of this document
- Enterprises will have to comply with the new classification regulations, affecting the import process and tax management.
- Customs Departments need to update their data to correctly apply the regulations.
❓ Frequently asked questions
Who is subject to this Circular?
Circular No. 215/2009/TT-BTC applies to Customs Departments of provinces/cities and import enterprises belonging to the category of shaped steel assemblies.
What codes are specified in this Circular?
Assemblies made from shaped steel sections, zinc-coated, and bolted together, unassembled, for power transmission grids are assigned code 7308.90 (Article 1).
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance (Article 3).
What should enterprises do to comply with this Circular?
Enterprises must accurately determine which commodity code their imported goods fall under and properly apply the classification regulations during customs declaration.
What penalties will enterprises face if they do not comply with this Circular?
This Circular does not specify specific sanctions, but violations of classification regulations may result in legal consequences related to customs declaration and tax management.
Full text
CIRCULAR
Detailed commodity codes for items under subheading 73.08 in the Import Preferential Tariff Schedule
and guidance on classification of goods
_________________
Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable categories and tax rate brackets applicable to each category, the Import Preferential Tariff Schedule according to the list of taxable categories and preferential tax rate brackets applicable to each category;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 06/2003/NĐ-CP dated January 22, 2003 of the Government on the classification of exported and imported goods;
The Ministry of Finance provides detailed commodity codes for items under subheading 73.08 in the Import Preferential Tariff Schedule and applies a unified classification for certain items within this subheading as follows:
Article 1. Detailed commodity codes in the Import Preferential Tariff Schedule.
Additional commodity code for the item "Assemblies made from shaped steel sections, zinc-coated, and bolted together, unassembled, for power transmission networks," belonging to subheading 73.08 as stipulated in Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance on the issuance of the Export Tariff Schedule, the Import Preferential Tariff Schedule, and supplementary documents, is established as a new commodity code in the accompanying List of this Circular.
Article 2. Classification and tariff rates.
The item "Assemblies made from shaped steel sections, zinc-coated, and bolted together, unassembled, for power transmission networks" is classified under subheading 73.08, further subheading 7308.90; the detailed commodity code and the general import tariff rate, preferential rate, and special preferential rate are determined according to the principles of goods classification.
Article 3. Effectiveness
This Circular shall take effect forty-five days from the date of signature.
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Place of Receipt: |
DEPUTY MINISTER |
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