Circular No. 400-TC/TCT dated January 12, 2001 of the Ministry of Finance provides guidance on the preferential tariff rate for decorative printed plastic film sheets measuring 16cm-20cm used as labels for plastic products. This document specifies the applicable code number and tax rate.
적용 범위
General Department of Customs
핵심 사항
- Decorative printed plastic film sheets measuring 16cm-20cm used as labels for plastic products fall under heading 4908, with HS Code 49089000.
- The preferential import tariff rate applicable to the above item is 5%.
- The General Department of Customs is instructed uniformly on implementation and reminded to classify this item separately from printed plastic film in group 3920.
- This document is based on the Preferential Import Tariff Schedule issued with Decision No. 1803/1998/QĐ-BTC and Circular No. 37/1999/TT-BTC of the Ministry of Finance.
- Refer to comments in Circular No. 786 TCTK/TMGC dated November 21, 2000 of the General Statistics Office regarding classification codes for decorative printed plastic film.
🌐 이 문서의 사회적 영향
- The General Department of Customs is instructed specifically to implement uniformly the classification and application of preferential tariff rates for decorative printed plastic film.
- Importing enterprises will accurately know the HS Code and preferential import tax rate, aiding in business cost calculations.
❓ 자주 묻는 질문
Which heading does decorative printed plastic film used as labels for plastic products belong to?
Heading 4908, with HS Code 49089000.
What is the preferential import tariff rate applicable to decorative printed plastic film used as labels for plastic products?
5%.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 400 TC/TCT ON JANUARY 12, 2001
REGARDING IMPORT DUTY FOR PRINTED DECORATIVE PLASTIC FILM
Dear General Department of Customs:
In response to the letter number 4754/TCHQ-KTTH dated October 11, 2000 from the General Department of Customs regarding the determination of import duty rates for printed decorative plastic film, the Ministry of Finance provides its opinion as follows:
Based on the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 by the Minister of Finance (effective from January 1, 1999); Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the Goods Classification List for Export Tariff and Import Tariff;
Referring to the explanatory notes on the list of imported and exported goods by the World Customs Organization Cooperation Council; opinions provided in letter No. 786 TCTK/TMGC dated November 21, 2000 from the General Statistics Office regarding the classification code for "printed decorative plastic film"; then:
- The item: printed decorative plastic film already shaped into sheets of size 16cm-20cm used exclusively as decals for plastic products belongs to subheading 4908, tariff number 49089000, with a preferential import duty rate of 5% (five percent).
The Ministry of Finance responds for the General Department of Customs to be informed and to uniformly guide implementation while noting the classification of this item in relation to printed decorative plastic film under subheading 3920.
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