Circular No. 3241/TC/TCT stipulates the classification of tariff codes and preferential import tax rates for magnesia-carbon firebrick (MgO-C) products. These bricks fall under heading 6902, with a rate of 10%.
Đối tượng áp dụng
Lang Son Import-Export Company and General Department of Customs
Các điểm cốt lõi
- Magnesia-carbon firebricks (MgO-C) belong to subheading 6902, specifically codes 69021000 or 69029000.
- The preferential import tax rate applicable to this product is 10%.
- Lang Son Import-Export Company is hereby informed and requested to comply with the regulations of the Ministry of Finance.
- General Department of Customs shall base its classification of tariff codes and calculation of preferential import taxes on this circular for magnesia-carbon firebricks.
- Based on the amended and supplemented list of names and preferential import tax rates for certain groups and items in the Preferential Import Tariff Schedule issued pursuant to Decision No. 137/2001/QĐ-BTC.
🌐 Tác động xã hội từ văn bản này
- Lang Son Import-Export Company can predict the applicable tariff rate when importing magnesia-carbon firebricks.
- General Department of Customs can easily classify and calculate taxes for this product.
❓ Câu hỏi thường gặp
What is the tariff code for magnesia-carbon firebricks?
Tariff codes 69021000 or 69029000, depending on the physical and chemical properties of the bricks.
What is the preferential import tax rate applicable to this product?
The preferential import tax rate for magnesia-carbon firebricks (MgO-C) is 10%.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3241 TC/TCT DATED APRIL 4, 2002
REGARDING IMPORT DUTY ON REFRACTORY BRICKS CONTAINING MAGNESIUM OXIDE AND CARBON
RESPECTED: - LANG SON IMPORT-EXPORT JOINT STOCK COMPANY
- GENERAL DEPARTMENT OF CUSTOMS
The Ministry of Finance has received letter number 54/XNK-CV dated February 28, 2002 from the Lang Son Import-Export Joint Stock Company regarding the application of tax codes for refractory bricks containing magnesium oxide and carbon; the Ministry of Finance hereby provides its comments as follows:
BASED ON THE AMENDED AND COMPLEMENTED LIST OF NAMES AND IMPORT DUTY RATES FOR CERTAIN GROUPS AND ITEMS IN THE PREFERENTIAL IMPORT TAX SCHEDULE ANNEXED TO DECISION NUMBER 137/2001/QĐ-BTC DATED DECEMBER 18, 2001 ISSUED BY THE MINISTER OF FINANCE; CIRCULAR NUMBER 37/1999/TT-BTC DATED APRIL 7, 1999 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE CLASSIFICATION OF GOODS ACCORDING TO THE LIST IN THE EXPORT TAX SCHEDULE AND IMPORT TAX SCHEDULE; LETTER NUMBER 577 TC/TCT DATED JANUARY 17, 2001 FROM THE MINISTRY OF FINANCE PROVIDING GUIDANCE ON THE CLASSIFICATION OF GOODS; REFERRING TO THE EXPLANATORY LIST OF COMMODITIES FOR EXPORT AND IMPORT; THEN:
Refractory bricks containing magnesium oxide and carbon (MgO-C) fall under subheading 6902, with tariff codes 69021000 or 69029000 (depending on the physical and chemical properties of the refractory brick), subject to a preferential import duty rate of 10% (ten percent).
The Ministry of Finance provides this opinion for the Lang Son Import-Export Joint Stock Company's knowledge and implementation.
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