Circular No. 2306/TC/TCT regarding import and export duties on fabric softening water

Circular No. 2306/TC/TCT stipulates the tariff number and preferential duty rate for fabric softening water, applicable to the General Department of Customs.

Số hiệu2306/TC/TCT
Loại văn bảnOfficial Dispatch
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung
Cập nhật16/06/2026
NgànhLabour, War Invalids and Social Affairs
Lĩnh vựcUncategorized
Ngày ban hành17/03/2002
Ngày áp dụng—
Ngày hết hiệu lực—
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 2306/TC/TCT stipulates the tariff number and preferential duty rate for fabric softening water, applicable to the General Department of Customs.

Đối tượng áp dụng

[General Department of Customs]

Các điểm cốt lõi

  • Fabric softening solution falls under Chapter 38, Section 3809, Tariff Number 38099100 "For use in textile industry or similar" with a preferential import duty rate of 1% as per Article 1.
  • The General Department of Customs must implement and direct the application of the aforementioned duty rate.
  • This circular refers to the Preferential Import Tariff Table issued together with Decision No. 1803/1998/QĐ/BTC of the Minister of Finance.
  • Fabric softening water is specifically defined in the World Customs Organization's Harmonized Commodity Description and Coding System (HS Code).
  • The Ministry of Industry and the General Department of Customs have provided comments on the tariff number and preferential import duty rate for fabric softening agents.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Enterprises producing and trading in fabric softening water benefit from a low preferential import duty.
  • Negative impact: Management and implementation costs for the General Department of Customs increase.

❓ Câu hỏi thường gặp

What is the tariff number for fabric softening water?

The preferential import tariff number for fabric softening water is 38099100.

What is the preferential import duty rate for this item?

The preferential import duty rate applicable to fabric softening water is 1%.

Toàn văn

LETTER

OF THE MINISTRY OF FINANCE NUMBER 2306 TC/TCT DATED MARCH 18, 2002
REGARDING IMPORT DUTY RATE FOR CLOTH SOFTENER PRODUCTS
SOFTENING TEXTILE

 

RESPECTED: General Department of Customs

 

In response to the letter number 387/TCHQ-KTTT dated January 24, 2001 from the General Department of Customs regarding the tariff code and import duty rate for cloth softener products, the Ministry of Finance provides its opinion as follows:

BASED ON THE LIST OF IMPORT DUTY RATES FOR PREFERENTIAL TARIFFS ISSUED ACCOMPANIED WITH DECISION NUMBER 1803/1998/QĐ/BTC DATED DECEMBER 11, 1998 BY THE MINISTER OF FINANCE; REFERRING TO THE EXPLANATORY NOTES ON THE LIST OF GOODS FOR EXPORT AND IMPORT FROM THE WORLD CUSTOMS ORGANIZATION COOPERATION COUNCIL;

REFERENCING THE OPINION OF THE MINISTRY OF INDUSTRY IN LETTER NUMBER 796 CV/TCKT DATED MARCH 7, 2002 AND THAT OF THE GENERAL DEPARTMENT OF CUSTOMS IN LETTER NUMBER 974 TCHQ/KTTT DATED MARCH 7, 2002 REGARDING THE TARIFIC CODE AND IMPORT DUTY RATE FOR CLOTH SOFTENER PRODUCTS;

PRODUCT: Cloth softening solution belongs to Chapter 38, Group 3809, Tariff Code 38099100 "For use in the textile industry or similar", with a preferential import duty rate of 1% (one percent).

The Ministry of Finance informs the General Department of Customs for knowledge and implementation.

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2306/TC/TCT
Circular No. 2306/TC/TCT regarding import and export duties on fabric softening water
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