Circular No. 618/TC/TCT provides guidance on classifying the commodity code for neon lamp transformer (neon lamp transformer) into group 8504 with the code 8504.10.00 and specifies preferential import tax rates for different periods.
适用范围
General Department of Customs, Minh Duc Advertising Company, and related units
要点
- Neon lamp transformers are classified under commodity code 8504.10.00 according to the revised list by the Ministry of Finance.
- The preferential import tax rate for neon lamp transformers from January 1, 2001 to January 14, 2002 is 5% (Article 3).
- From January 15, 2002, the preferential import tax rate for neon lamp transformers is 10% (Article 3).
- Neon lamp transformers serve to transform voltage appropriately throughout the startup and maintenance phases of operation.
- The General Department of Customs, Minh Duc Advertising Company, and related units must verify the classification of goods to calculate and collect taxes as prescribed (Final Article).
🌐 本文件的社会影响
- Assist customs authorities and enterprises in accurately classifying the commodity code for neon lamp transformers.
- Implement preferential import tax rates according to specified periods to help businesses calculate appropriate operating costs.
❓ 常见问题
What is the commodity code for neon lamp transformers?
Commodity Code 8504.10.00
What is the preferential import tax rate for neon lamp transformers from January 1, 2001 to January 14, 2002?
5%
What is the preferential import tax rate for neon lamp transformers from January 15, 2002 onwards?
10%
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 618 TC/TCT ON JANUARY 18, 2002
REGARDING CLASSIFICATION OF NEON LAMP TRANSFORMER ITEMS
Dear: - General Department of Customs
- Minh Duc Advertising Company
The Ministry of Finance has received the letter No. 11/09/2001 and No. 25-09-CV dated September 25, 2001 from Minh Duc Advertising Company regarding difficulties in classifying neon lamp transformer items; the Ministry of Finance hereby provides its comments as follows:
Based on the amended and supplemented list of names and import tax rates for certain items under the Preferential Import Tariff Schedule issued with Decision No. 193/2000/QĐ-BTC dated December 5, 2000, and Decision No. 137/2001/QĐ-BTC dated December 18, 2001 of the Minister of Finance; the classification principles of the Import Tariff Schedule as stipulated in Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance;
After considering the opinions of the General Statistics Office at letter No. 758 TCTK/TMGC dated December 10, 2001; of the General Department of Customs at letter No. 5468 TCHQ-KTTT dated December 4, 2001; and of the Ministry of Industry at letter No. 5354 CV/TCKT dated December 17, 2001 regarding the classification of neon lamp transformer items, it is determined that neon lamp chokes belong to subheading 8504.10.00 under heading 8504:
- In cases where import declaration forms are submitted to customs authorities from January 1, 2001 to January 14, 2002, the preferential import tax rate is 5% (five percent).
- In cases where import declaration forms are submitted to customs authorities starting from January 15, 2002, the preferential import tax rate is 10% (ten percent).
Neon lamp chokes classified under code 85041000 are intermediate electrical equipment between the power supply and neon lamps. Chokes serve to transform voltage throughout the startup process and maintain operation of the lamp, limiting current through the lamp and matching the frequency of the current passing through the lamp with that of the power grid. For electronic chokes, the frequency of the current passing through the lamp is very high (several tens of kHz) compared to the frequency provided by the power grid.
The Ministry of Finance hereby provides its comments for the General Department of Customs and Minh Duc Advertising Company to be aware of and verify imported items to calculate and collect taxes in accordance with regulations.
关系图
点击文件即可打开。红色边框＝改变效力的关系。