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Circular No. 417/TC/TCT regarding import tax for chemical preparations

This document of the Ministry of Finance clarifies that chloroparaffin chemical preparations fall under tariff number 38249090 with a zero percent import tax rate. The document instructs the General Department of Customs to verify and apply the correct regulations.

Document No.417/TC/TCT
Document typeOfficial Dispatch
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung
Updated16/06/2026
FieldUncategorized
Issued date13/01/2002
Effective date—
Expiry date—
StatusIn effect
✦ Smart summary

This document of the Ministry of Finance clarifies that chloroparaffin chemical preparations fall under tariff number 38249090 with a zero percent import tax rate. The document instructs the General Department of Customs to verify and apply the correct regulations.

Key points

  • Chloroparaffin belongs to subheading 3824, tariff number 38249090
  • The import duty rate for chloroparaffin is 0%
  • The General Department of Customs needs to verify whether imported goods are chloroparaffin or other items in order to guide the correct implementation according to regulations.
  • Based on the Tariff Schedule of Preferential Import Duties issued with Decision No. 1803/1998/QĐ-BTC and the List of Amendments and Supplements to Names and Rates of Preferential Import Duties for Certain Goods
  • Refer to the Harmonized System Nomenclature Explanatory Notes by the World Customs Organization Council to determine tariff numbers and rates for similar goods

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Full text

LETTER

OF THE MINISTRY OF FINANCE NUMBER 417 TC/TCT ON JANUARY 14, 2002
REGARDING IMPORT DUTY FOR CHEMICAL PREPARATIONS

 

Respected, General Department of Customs

 

In response to the letter number 5170/TCHQ-KTTT dated November 19, 2001 from the General Department of Customs regarding tariff codes for imported chemical preparations, 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); the list of amendments and supplements to names and tariff rates for certain items in the Preferential Import Tariff Schedule issued together with Decision No. 137/2001/QĐ-BTC dated December 18, 2001 by the Minister of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 by the Ministry of Finance guiding the classification of goods according to the List of Tariff Schedules for Export and Import Duties.

Referring to the Harmonized System Explanatory Notes published by the World Customs Organization Council; and test result certificate number 0110770-771 dated October 20, 2001 from the Center for Analysis and Testing Services; chloroparaffin falls under heading 3824 with tariff code 38249090, subject to a zero percent import duty.

The Ministry of Finance hereby informs the General Department of Customs for its knowledge, inspection, and determination of imported chloroparaffin or other items in accordance with applicable regulations.

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Relations map

↑ Basis & documents that affect this document
Based on 3
137/2001/QĐ-BTC Quyết định số 137/2001/QĐ-BTC Về việc sửa đổi, bổ sung tên và thuế suất của một số nhóm mặt hàng trong Biểu thuế thuế nhập khẩu ưu đãi Expired 37/1999/TT-BTC Thông tư số 37/1999/TT-BTC hướng dẫn cách phân loại hàng hoá theo danh mục biểu thuế thuế xuất khẩu, biểu thuế thuế nhập khẩu Expired
1803/1998/QĐ-BTC Not in the system
417/TC/TCT
Circular No. 417/TC/TCT regarding import tax for chemical preparations
In effect

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