Circular No. 4433/TC/TCT stipulates the preferential tariff rate of 10% for imported computer hard drives, distinguishing between those without pre-installed programs and those with pre-installed programs. This document guides the General Department of Customs and local customs authorities to implement uniformly.
Scope of application
General Department of Customs, local customs agencies
Key points
- Computer hard drives without pre-installed programs are classified under code 85232010, applying a preferential import tariff rate of 10% (Article 1).
- Computer hard drives with pre-installed programs are classified under code 84717000, applying a preferential import tariff rate of 10% (Article 1).
- The Ministry of Finance will review the classification of computer hard drive items in the upcoming revision of the Import Tariff Schedule.
- The General Department of Customs and local customs authorities shall implement uniformly according to the regulations of the Ministry of Finance (Article 2).
- This document takes effect immediately upon issuance.
🌐 Social impact of this document
- To assist enterprises importing computer hard drives in accurately declaring customs with the correct codes and tariff rates.
- Ensuring uniform application of tariff rates for this item nationwide.
❓ Frequently asked questions
What is the preferential import tariff code for computer hard drives without pre-installed programs?
The preferential import tariff code for computer hard drives without pre-installed programs is 85232010 with a rate of 10%.
When will the Ministry of Finance review the classification of computer hard drive items?
The Ministry of Finance will review during the upcoming revision of the Import Tariff Schedule.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 4433/TC/TCT DATED OCTOBER 6, 2000
REGARDING IMPORT DUTY RATE FOR COMPUTER HARD DISKS
RESPECTED: General Department of Customs
In response to the letter number 4243/TCHQ-KTTT dated September 13, 2000 from the General Department of Customs regarding the tariff code for computer hard disks, the Ministry of Finance provides its opinion as follows:
According to the provisions in the Import Tariff Table issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 by the Minister of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the Harmonized System Tariff and referring to the explanatory notes on the description and coding of goods by the World Customs Organization:
- Computer hard disks (replacing computer hard disk drives), type not recorded with programs, are classified under tariff code 85232010, with a preferential import duty rate of 10% (ten percent).
- Computer hard disks (or computer hard disk drives), type recorded with programs, are classified under tariff code 84717000, with a preferential import duty rate of 10% (ten percent).
Regarding the request to reconsider the classification of computer hard disks by the General Department of Customs, the Ministry of Finance notes this for consideration during the upcoming revision of the Import Tariff Table.
The Ministry of Finance provides its opinion for the General Department of Customs to be informed and to instruct local customs authorities to implement uniformly.
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