This document of the Ministry of Finance stipulates the classification of tariff numbers for mixed chemical products used to produce beverages, requesting the General Department of Customs temporarily classify these items into subheading 7019.90.20 with a rate of 10%.
要点
- For now, mixed chemical products including phosphoric acid, caramel color, caffeine, and water for producing beverages are classified under tariff number 3824.90.20 with an import tax rate of 10% - This applies to companies such as Coca-Cola Vietnam Co., Ltd. and Hanoi South Production Services and Import-Export Company
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 4278 TC/TCT DATED MAY 6, 2002
REGARDING CLASSIFICATION AND CODE ASSIGNMENT FOR MIXED CHEMICAL PRODUCTS USED IN PRODUCTION OF BEVERAGES ACCORDING TO IMPORT DUTY TABLE
FOR THE PRODUCTION OF BEVERAGES ACCORDING TO THE IMPORT DUTY TARIFF
Respected, - General Department of Customs,
- Coca-Cola Vietnam Limited Company,
- Nam Ha Noi Production and Import-Export Service Joint Stock Company,
The Ministry of Finance has received an unsigned letter dated March 6, 2002 from the Limited Liability Company Coca-Cola Vietnam Beverage, and Letter number 64/CV dated March 18, 2002 from Nam Ha Noi Production and Import-Export Service Joint Stock Company regarding classification and code assignment for products containing phosphoric acid, caramel color, caffeine, and water used in the production of beverages; concerning this matter, the Ministry of Finance provides opinions as follows:
Based on the Preferential Import Tax Tariff issued with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 by the Minister of Finance; and the List Amending and Supplementing Names and Rates for Certain Items in the Preferential Import Tax Tariff issued with Decision No. 137/2001/QĐ-BTC dated December 18, 2001 by the Minister of Finance; principles for classifying goods according to the Export and Import Tariffs as stipulated in Circular No. 37/1999/TT-BTC dated April 7, 1999 issued by the Ministry of Finance.
Referring to opinions from the General Department of Customs at Letter No. 1717/TCHQ-KTTT dated April 22, 2002 and the Ministry of Industry at Letter No. 1434 CV/TCKT dated April 24, 2002 regarding classification and import tax rates for mixed products used in beverage production;
In the absence of sufficient grounds to accurately determine the code number for items containing phosphoric acid, caramel color, caffeine, and water used in the production of beverages; the Ministry of Finance requests that the General Department of Customs, as the lead agency, exchange with the World Customs Organization regarding the code number of this item at the earliest opportunity and inform the Ministry of Finance to take appropriate measures. In the meantime, classify these items under code 3824.90.20 "Mixed chemical substances for food processing" stipulated in the List Amending and Supplementing Names and Rates for Certain Items in the Preferential Import Tax Tariff issued with Decision No. 137/2001/QĐ-BTC dated December 18, 2001 by the Minister of Finance, with a preferential import tax rate of 10% (ten percent) to calculate and collect import duties.
The Ministry of Finance provides opinions for the General Department of Customs to uniformly implement. Coca-Cola Vietnam Limited Company and Nam Ha Noi Production and Import-Export Service Joint Stock Company should contact customs authorities to receive specific resolution.
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