This document specifies the application of import tax rates for newly designed refrigerator components, where the condenser and evaporator are already attached to the cabinet body. The Ministry of Finance requests the General Department of Customs to review the import documents of enterprises to ensure compliance with the regulation on the degree of separability of components.
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 4279 TC/TCT DATED MAY 6, 2002
REGARDING IMPORT DUTY RATES FOR REFRIGERATOR COMPONENTS
RESPECTED: General Department of Customs,
The Ministry of Finance has received letter number 5593/TCHQ-KTTT dated December 12, 2001 from the General Department of Customs regarding the application of import duty rates for CKD (Completely Knocked Down) refrigerators designed and manufactured using new technology (condenser and evaporator already attached to the cabinet body with insulating foam). In response to this matter, following letter number 4169 TC/TCT dated May 8, 2001 from the Ministry of Finance; after consulting the opinion of the General Department of Standards Measurement Quality at letter number 65/TĐC-THPC dated January 22, 2002 and the report of the General Department of Customs at letter number 1495/TCHQ-KTTT dated April 9, 2002, the Ministry of Finance has the following opinion:
The Ministry requests the General Department of Customs to instruct the Ho Chi Minh City Customs Office to review the import documents of customs declarations numbers 2048/NKD-KDXK dated September 12, 2000; number 2735/NKD-KDXK dated December 5, 2000; and number 2955/NKD-KDXT dated December 26, 2000 of the Ho Chi Minh City Customs Office. If enterprises import refrigerator components with condenser and evaporator already attached to the cabinet body according to the original design by the manufacturer, which requires that the rear cover and top cover (covering the condenser and evaporator) must be integrated with the condenser and evaporator, then it is suggested to implement in accordance with the guidance at letter number 4169 TC/TCT dated May 8, 2001 of the Ministry of Finance provided that other components comply with the disassembly requirements as stipulated in Decision No. 189/TĐC-QĐ dated August 17, 1995 of the General Department of Standards Measurement Quality - Ministry of Science, Technology and Environment. The Ministry of Finance provides this opinion for the General Department of Customs to guide implementation.
The Ministry of Finance provides its opinion for the General Department of Customs to follow.
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