Circular No. 2310/TC/TCT of the Ministry of Finance dated 2002 guiding the application of preferential import tax for antifungal shampoo from December 18, 2001. Antifungal shampoo is transferred from group 3004 to group 3305 and the tariff rate is 20%.
Đối tượng áp dụng
General Department of Customs, Pharmaceutical Company of Ho Chi Minh City
Các điểm cốt lõi
- Antifungal shampoo (such as Nizoral Shampoo) belongs to group 3305 code 3305.10.10 with a preferential import tax rate of 20% according to Article 1 of the Circular.
- Previously, antifungal shampoo was classified under group 3004 code 3004.90.97 with a tariff rate of 10%
- Customs authorities and enterprises must collect and pay taxes in accordance with the provisions of the Circular.
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🌐 Tác động xã hội từ văn bản này
- Enterprises importing antifungal shampoo must pay import tax at a rate of 20%
- Customs authorities shall collect taxes in accordance with the provisions.
- Consumers may be affected by price changes due to increased import tax.
❓ Câu hỏi thường gặp
Which group does antifungal shampoo belong to?
Antifungal shampoo belongs to group 3305 code 3305.10.10 according to the Circular.
What is the preferential import tariff rate for antifungal shampoo?
The preferential import tariff rate for antifungal shampoo is 20%.
When does this Circular take effect?
This Circular takes effect from the date of issuance, which is March 18, 2002.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 2310 TC/TCT DATED MARCH 18, 2002
REGARDING IMPORT DUTY ON ANTIFUNGAL SHAMPOO
Dear: - General Department of Customs
- Pharmaceutical Company of Ho Chi Minh City
The Ministry of Finance has received Letter No. 78/DP dated February 20, 2002 from the Ho Chi Minh City Pharmaceutical Company regarding import duty on antifungal shampoo (e.g., nizoral shampoo). The Ministry of Finance provides the following comments:
According to the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Ministry of Finance, the item "antifungal shampoo (e.g., nizoral shampoo)" falls under subheading 3004, tariff number 3004.90.97, with a preferential import duty rate of 10% (ten percent).
Due to the detailed naming of the item "antifungal shampoo (e.g., nizoral shampoo)" in subheading 3004 being inconsistent with general classification principles and not accurately reflecting its nature as a type of shampoo; therefore, pursuant to Appendix II issued together with Decision No. 137/2001/QĐ-BTC dated December 18, 2001 of the Minister of Finance regarding amendments and supplements to names and preferential import duty rates for certain subheadings and items in the Preferential Import Tariff Schedule, the item "antifungal shampoo (e.g., nizoral shampoo)" has been detailed under subheading 3305, tariff number 3305.10.10 with the name "antifungal shampoo" and a preferential import duty rate of 20% (twenty percent).
The Ministry of Finance provides this opinion for the General Department of Customs and the Ho Chi Minh City Pharmaceutical Company to be aware of and implement tax collection and payment in accordance with regulations.
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