Circular No. 4629/TC/TCT dated May 15, 2002 issued by the Ministry of Finance provides guidance on the classification of customs tariff numbers and import tax rates applicable to ciprofloxacin injection and infusion solutions. This document specifies the composition and functions of the product as well as determines the applicable customs tariff number and tax rate.
적용 범위
General Department of Customs
핵심 사항
- The ciprofloxacin injection and infusion solution is classified under heading 3004 with HS code 30042090.
- The import tax rate applied to this item is 0%.
- The active antibiotic ingredient ciprofoxacin in the injection and infusion solution has the function of eliminating respiratory tract infections, skin and soft tissue infections, eye and ear-nose-throat infections, severe systemic infections, and gonorrhea.
- The sodium chloride infusion solution serves only as a buffer to deliver the active antibiotic into the body.
- The Ministry of Finance requests the General Department of Customs to uniformly classify this item according to the above regulations.
🌐 이 문서의 사회적 영향
- To provide legal grounds for enterprises importing these products to declare customs accurately.
- Ensure transparency and consistency in the classification of import taxes for ciprofloxacin injection and infusion solutions.
❓ 자주 묻는 질문
What is the HS code and import tax rate for ciprofloxacin injection and infusion solution?
The HS code is 30042090 with a tax rate of 0%.
What is the function of the sodium chloride infusion in the ciprofloxacin injection and infusion solution?
The sodium chloride infusion serves only as a buffer to deliver the active antibiotic into the body.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 4629/TC/TCT DATED MAY 15, 2002
REGARDING THE CLASSIFICATION OF TARIC NUMBERS FOR CERTAIN COMMODITIES
CONTAINING CIPROFLOXACIN SOLUTIONS
Dear: General Department of Customs
The Ministry of Finance has received the letter number 883/KD-XNK dated July 25, 2001 from Central Pharmaceutical Company I requesting the classification of tariff numbers for certain commodities containing ciprofloxacin solutions. The Ministry of Finance hereby 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 certain items in the Preferential Import Tariff Schedule issued together with Decision No. 193/2000/QĐ-BTC dated December 5, 2000 and Decision No. 137/2001/QĐ-BTC dated December 18, 2001 by the Minister of Finance; Principle 3 on interpreting the Tariff Schedule issued together with Circular No. 37/1999/TT-BTC dated April 7, 1999 by the Ministry of Finance guiding the classification of goods according to the Tariff Schedule for export and import duties;
Referring to the World Customs Organization's Harmonized System Explanatory Notes, the opinion of the Ministry of Health in letter No. 9264/YT-TCKT dated November 12, 2001, and that of the General Statistics Office in letter No. 267/TCKT/TMGC dated May 6, 2002;
The commodity ciprofloxacin injection solution consists of two components: the active antibiotic ingredient ciprofoxacin and a sodium chloride infusion fluid. The active antibiotic ingredient ciprofloxacin has the function of eliminating respiratory tract infections, skin and soft tissue infections, eye and ear-nose-throat infections, severe systemic infections, gonorrhea; while the sodium chloride infusion fluid is merely a carrier to deliver the active antibiotic ingredient ciprofloxacin into the human body, classified under group 3004, tariff number 30042090, with an import duty rate of 0% (zero percent).
The Ministry of Finance hereby advises the General Department of Customs to uniformly implement the classification of ciprofloxacin injection solutions.
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