Circular No. 3905/TC/TCT stipulates the classification and application of import tax rates for oral hygiene products (referred to as mouthwash) without disease prevention or treatment characteristics. This document guides local customs authorities in consistent implementation.
Scope of application
General Department of Customs and local customs agencies
Key points
- Oral hygiene products without disease prevention or treatment characteristics fall under subheading 3306, tariff number 33069000.
- The preferential import tax rate applicable to this item is 30%.
- Local customs authorities shall uniformly implement classification and application of the tax rate in accordance with the guidance of the Ministry of Finance.
- Referenced documents include the Import Tariff, Circular No. 37/1999/TT-BTC, and the Harmonized System Nomenclature published by the World Customs Organization.
- This circular guides the application of tariff numbers and tax rates for oral hygiene products with the trade name 'GIVALEX'.
🌐 Social impact of this document
- Local customs authorities shall uniformly implement classification and calculation of import taxes on this item.
- Businesses trading in oral hygiene products must comply with regulations regarding tariff numbers and tax rates to avoid errors during clearance procedures.
❓ Frequently asked questions
What is the import tariff number for oral hygiene products?
The import tariff number for this item is 33069000.
What is the preferential import tax rate applicable to oral hygiene products?
The preferential import tax rate applicable is 30%.
Which document guides the classification and calculation of import taxes for this item?
Circular No. 3905/TC/TCT of the Ministry of Finance provides guidance on this matter.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3905 TC/TCT DATED APRIL 23, 2002
REGARDING CUSTOMS DUTY ON ORAL CARE PREPARATIONS
RESPECTED: General Department of Customs
The Ministry of Finance has received the letter number 1156/TCNQ-KTTT dated March 20, 2002 from the General Department of Customs regarding the proposal to apply a tariff code for oral care preparations with the trade name "GIVALEX"; the Ministry of Finance hereby provides its comments as follows:
BASED ON THE PROVISIONS OF THE IMPORT DUTY EXEMPTION TABLE ISSUED ACCOMPANIED WITH DECISION NUMBER 1803/1998/QĐ-BTC DATED DECEMBER 11, 1998 OF THE MINISTER OF FINANCE; CIRCULAR NUMBER 37/1999/TT-BTC DATED APRIL 7, 1999 OF THE MINISTRY OF FINANCE GUIDING THE CLASSIFICATION OF GOODS ACCORDING TO THE LIST OF EXPORT AND IMPORT TAX TABLES;
REFERRING TO THE EXPLANATORY NOTE ON THE LIST OF EXPORT AND IMPORT GOODS OF THE WORLD CUSTOMS ORGANIZATION COOPERATION COUNCIL; THEN:
ORAL CARE DENTIFRICE SOLUTIONS, WHETHER WITH OR WITHOUT DISEASE PREVENTION OR TREATMENT CHARACTERISTICS, BELONG TO SUB-HEADING 3306, HAVING TARIC CODE 33069000, AND ARE SUBJECT TO A MOST-FAVORED-NATION IMPORT DUTY RATE OF 30% (THIRTY PERCENT).
The Ministry of Finance hereby provides its comments for the General Department of Customs to instruct local customs authorities to uniformly implement.
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