This document specifies the classification and application of import tax for elevator traction machines and elevator guide rails, proposing to temporarily classify them into tariff number 8428.10.10 'elevators' for taxation purposes.
Đối tượng áp dụng
["General Department of Customs", "Thien Nam Elevator Joint Stock Company", "OTIS-LILAMA Elevator Joint Venture Company", "Asia Elevator Joint Stock Company", "Thai Binh Elevator Joint Stock Company"]
Các điểm cốt lõi
- Since elevator traction machines and guide rails are exclusively used for elevators and not for other items, they should be classified under tariff number 8428.10.10 'elevators' for import tax purposes.
- For the time being, the General Department of Customs will implement classification according to the Ministry of Finance's proposal and notify the Ministry of Finance to take appropriate measures.
- The World Customs Organization should be informed about the tariff numbers of these items as soon as possible.
- Companies are required to contact customs authorities to resolve specific issues related to classification and import tax.
- The Ministry of Finance requests that the General Department of Customs direct uniform implementation according to the regulations.
🌐 Tác động xã hội từ văn bản này
- Elevator companies should be clearly instructed on how to classify their items for import tax purposes, reducing uncertainty and risk during customs procedures.
- The World Customs Organization may update information about classification codes for these items.
- Elevator companies must follow General Department of Customs guidelines to ensure compliance with regulations when importing, avoiding penalties.
❓ Câu hỏi thường gặp
What tariff number are elevator traction machines and guide rails classified under?
They are classified under tariff number 8428.10.10 'elevators'.
What role does the World Customs Organization play in this matter?
The World Customs Organization should be informed about the tariff numbers of these items to update new information.
What actions must elevator companies take after receiving this circular?
Companies are required to contact customs authorities to resolve specific issues related to classification and import tax.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3786/TC/TCT DATED APRIL 18, 2002
REGARDING THE CLASSIFICATION OF ELEVATOR DRAWING MACHINES AND
GUIDE RAILS FOR ELEVATORS ACCORDING TO THE IMPORT TAX SCHEDULE
Dear: - General Department of Customs
- Thien Nam Elevator Joint Stock Company
- Otis-Lilama Joint Venture Elevator Company
- Acha Elevator Joint Stock Company
- Thai Binh Elevator Joint Stock Company á Article
||| Company Limited Elevator Thai Binh
The Ministry of Finance has received Letter No. 4668/TCHQ-KTTT dated October 22, 2001 from the General Department of Customs; an unsigned letter dated October 26, 2001 from Thien Nam Elevator Joint Stock Company, Acha Elevator Joint Stock Company, and Thai Binh Elevator Joint Stock Company; Letter No. 646/OL dated November 13, 2001 from Otis-Lilama Joint Venture Elevator Company; and Letter No. 599 A01/LT dated December 20, 2001 from Thien Nam Elevator Joint Stock Company regarding the classification and import tax rate for elevator drawing machines and guide rails for elevators. After exchanging opinions with the Ministry of Industry, the Ministry of Trade, and the General Department of Customs in Letter No. 1443 TC/TCT dated February 19, 2002, the Ministry of Finance has the following comments: á Article
According to the provisions of the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 by the Minister of Finance; the classification principles of the Import Tariff Schedule as stipulated in Circular No. 37/1999/TT-BTC dated April 7, 1999 by the Ministry of Finance; referring to the opinions submitted by the Ministry of Industry in Letter No. 796 CV/TCKT dated March 7, 2002, by the Ministry of Trade in Letter No. 193/TM-XNK dated February 28, 2002, and by the General Department of Customs in Letter No. 1025/TCHQ-KTTT dated March 13, 2002; while there is not yet sufficient basis to accurately determine the tariff code for elevator drawing machines and guide rails for elevators, the Ministry of Finance requests that the General Department of Customs, as the lead agency, exchange with the World Customs Organization regarding the tariff codes of these items at the earliest opportunity and inform the Ministry of Finance so appropriate measures can be taken. In the meantime, classify elevator drawing machines and guide rails for elevators (limited to use in elevators only) under tariff code 8428.10.10 "elevators" for calculating import tax.
The Ministry of Finance hereby comments to instruct the General Department of Customs to uniformly implement this classification. Thien Nam Elevator Joint Stock Company, Acha Elevator Joint Stock Company, Thai Binh Elevator Joint Stock Company, and Otis-Lilama Joint Venture Elevator Company should contact customs authorities for specific resolution. á Companies Mr Chau, Company Limited Elevator Thai Binh, Joint Venture OTIS-LILAMA Elevator should contact the Customs Authority for specific resolution.
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