Circular No. 278/TC/TCT dated 2002 guiding the classification of reflective heat-shrinkable materials in the Preferential Import Tariff, determining the item code and applicable tax rate.
Đối tượng áp dụng
General Department of Customs; Hanoi Branch of Vinh Son Joint Stock Company
Các điểm cốt lõi
- Reflective heat-shrinkable material with a main component of polysobutylen belongs to group 3902, item code 3902.20.90 under the Preferential Import Tariff.
- The import tariff rate applicable to this item is 0%.
- The General Department of Customs directs uniform implementation of classification and tax calculation and collection as prescribed.
- Hanoi Branch of Vinh Son Joint Stock Company must contact customs authorities to verify that imported items comply with regulations.
- Principles for classifying the Import Tariff are guided in Circular No. 37/1999/TT-BTC.
🌐 Tác động xã hội từ văn bản này
- To help businesses understand classification and tax calculation for reflective heat-shrinkable materials.
- Ensuring uniform implementation by customs authorities of classification and tax calculation and collection.
❓ Câu hỏi thường gặp
What is the item code for reflective heat-shrinkable material?
Item code 3902.20.90 under the Preferential Import Tariff.
What is the import tariff rate applicable to this item?
The import tariff rate is 0%.
Where are principles for classifying the Import Tariff guided?
In Circular No. 37/1999/TT-BTC of the Ministry of Finance.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 278 TC/TCT ON JANUARY 10, 2002
REGARDING THE CLASSIFICATION OF REFLECTIVE THERMAL MATERIALS ACCORDING TO THE IMPORT DUTY TABLE
REFLECTIVE HEAT ACCORDING TO IMPORT DUTY SCALE
RESPECTED: - General Department of Customs
- Hanoi Branch of Vinson Corporation Joint Stock Company
The Ministry of Finance has received letter number 110/CV-VISCO-HN dated December 5, 2001 from the Hanoi Branch of Vinson Corporation Joint Stock Company regarding difficulties in classifying reflective thermal paint. Regarding this case, the Ministry of Finance provides the following opinion:
According to the provisions of the Preferential Import Tariff Table issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Minister of Finance and the principles for classifying the Import Tariff Table stipulated in Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance; referring to the Harmonized System Nomenclature and Codes Explanatory Notes of the World Customs Organization:
Item: Reflective thermal plastic material with a main component of polyisobutylene mixed with coloring agents and other additives used for painting objects through electrostatic or non-electrostatic methods, belongs to Chapter 39, Group 3902, Code 3902.20.90, with an import duty rate of 0% (zero percent).
The Ministry of Finance provides this opinion for the General Department of Customs to instruct and unify implementation. The Hanoi Branch of Vinson Corporation Joint Stock Company should contact customs authorities to verify the imported items, compare them with current provisions of the Import Tariff Table, and calculate and collect taxes in accordance with regulations.
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