This circular guides the application of preferential import tax rates at a rate of 5% for tape recorders and parts thereof specifically used in the film, broadcasting, and television industries to ensure proper classification according to the ASEAN Common Tariff List.
Đối tượng áp dụng
General Department of Customs; Victory Service Trading Company Limited
Các điểm cốt lõi
- Tape recorders with or without sound recording attachments designed specially for use in the film, broadcasting, and television industries (excluding dictation machines that cannot operate without external power sources and answering machines) are classified under heading 8520, tariff number 8520.32.10, 8520.33.10, 8520.39.10 or 8520.90.10 with a preferential import tax rate of 5% (Article 1).
- Parts and accessories exclusively or mainly used for equipment under heading 8520 designed specially for use in the film, broadcasting, and television industries are classified under heading 8522, tariff number 8522.90.10 with a preferential import tax rate of 5% (Article 1).
- Victory Service Trading Company Limited must work with customs authorities to examine and determine whether the imported items are specialized or general-use products for calculating and paying taxes as prescribed.
- The General Department of Customs guides the implementation of this circular (Article 2).
- Victory Service Trading Company Limited is informed and must cooperate with customs authorities to examine and determine whether the imported items are specialized or general-use products for calculating and paying taxes as prescribed (Article 2).
🌐 Tác động xã hội từ văn bản này
- To help businesses understand the classification and preferential import tax rates applicable to specialized tape recorders and parts thereof.
- To ensure transparency in the calculation and payment of preferential import duties on these goods.
❓ Câu hỏi thường gặp
Tape recorders with or without sound recording attachments belong to which group?
Belongs to heading 8520, tariff number 8520.32.10, 8520.33.10, 8520.39.10 or 8520.90.10.
Parts and accessories for specialized tape recorders belong to which group?
Belongs to heading 8522, tariff number 8522.90.10.
What is the preferential import tax rate applied?
The preferential import tax rate is 5% (five percent).
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3950 TC/TCT DATED APRIL 23, 2002
REGARDING IMPORT TAX ON TAPE RECORDERS AND ACCESSORIES
FOR SPECIALIZED TAPE RECORDERS
Dear: - General Department of Customs
- Joint Stock Company Commercial Services Viendat
The Ministry of Finance has received the letter number 16/03/HC dated March 25, 2002 from Joint Stock Company Commercial Services Viendat regarding guidance on tax codes for tape recorders and accessories for specialized tape recorders; the Ministry of Finance provides the following comments:
To align with the classification principles of the ASEAN Common Tariff Nomenclature and the Harmonized System of the World Customs Organization Council, in Appendix II to the list of amendments and supplements to names and rates of import tax on certain groups and items under the Decision No. 137/2001/QĐ-BTC dated December 18, 2001 issued by the Minister of Finance, the names for specialized equipment items belonging to group 8520 have been amended, and simultaneously, the names and rates of import tax on parts and accessories for specialized equipment in group 8522 have been revised. According to this Decision:
- Items such as magnetic tape recorders and other types of tape recorders with or without sound recording units designed specifically for use in film, radio, television (excluding spelling check machines that cannot operate without external power sources and answering machines) belong to group 8520, codes 8520.32.10, 8520.33.10, 8520.39.10, or 8520.90.10 (depending on the construction and characteristics of each type), with a preferential import tax rate of 5%.
- Items such as parts and auxiliary components exclusively or primarily used for specialized equipment designed specifically for use in film, radio, television belong to group 8522, code 8522.90.10, with a preferential import tax rate of 5%.
The Ministry of Finance provides comments for the General Department of Customs to guide implementation; Joint Stock Company Commercial Services Viendat is informed and should work with customs authorities to inspect and determine whether imported items are specialized or general use products in order to calculate and pay taxes according to regulations.
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