Circular No. 2253/TC/TCT guides the classification of diesel engines with a power output of 105 kW for automobiles according to the preferential import tariff schedule, determining the item code and applicable tax rate.
Đối tượng áp dụng
General Department of Customs, Import-Export Company with Laos
Các điểm cốt lõi
- Diesel engines with a power output of 105 kW used in automobiles belong to subheading 8408.20 under heading 8408, with HS Code 8408.20.99.
- The preferential import tariff rate applicable to this item is 30%.
- Based on the amended and supplemented list of names and tax rates for certain items in the Preferential Import Tariff Schedule issued together with Decision No. 137/2001/QĐ-BTC.
- The principles for classifying goods according to the Import Tariff Schedule as stipulated in Circular No. 37/1999/TT-BTC are applied.
- The Harmonized System Nomenclature of the World Customs Organization serves as a reference basis for classifying items.
🌐 Tác động xã hội từ văn bản này
- To ensure clarity and consistency in determining the tax code and rate for diesel engines used in automobiles.
- To assist import-export enterprises with legal grounds to accurately perform customs procedures.
❓ Câu hỏi thường gặp
What is the HS Code for diesel engines with a power output of 105 kW used in automobiles?
The HS Code is 8408.20.99
What is the preferential import tariff rate applicable to diesel engines with a power output of 105 kW used in automobiles?
The preferential import tariff rate is 30%
Toàn văn
LETTER
MINISTRY OF FINANCE NUMBER 2253 TC/TCT DATE MARCH 18, 2002
REGARDING CLASSIFICATION OF AUTOMOBILE ENGINE ITEMS
ACCORDING TO THE IMPORT DUTY TABLE
Dear: - General Department of Customs
- Laos Import-Export Company
The Ministry of Finance has received letter number 30/VL-X3 dated February 27, 2002 from the Laos Import-Export Company regarding the classification of item codes for diesel engines with a power output of 105 kW used in automobiles according to the Amended and Supplemental List of Names and Tariffs for Certain Items in the Preferential Import Tax Schedule; concerning this matter, the Ministry of Finance has the following opinion: preferential treatment; regarding this case, the Ministry of Finance comments as follows:
Based on the Amended and Supplemental List of Names and Tariff Rates for Certain Items in the Preferential Import Tax Schedule issued together with Decision No. 137/2001/QĐ-BTC dated December 18, 2001 by the Minister of Finance (effective from January 15, 2002); the principles for classifying goods according to the Import Tariff Table as stipulated in Circular No. 37/1999/TT-BTC dated April 7, 1999 issued by the Ministry of Finance;
Referring to the Harmonized System Nomenclature published by the World Customs Organization Council; then:
Item: Diesel engines for automobiles with a power output of 105 kW, classified under subheading 8408.20, code number 8408.20.99, preferential import tariff rate is 30% (thirty percent)
The Ministry of Finance provides this opinion for the General Department of Customs and the Laos Import-Export Company to be aware of and implement.
Bản đồ quan hệ
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.
Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau: