This circular stipulates the import tax rate for automatic control valve systems and water filters, applicable to companies such as VIMEDIMEX II and Minh Tam.
Các điểm cốt lõi
- Automatic control valve systems used in water softening treatment systems fall under heading 8481, with subheading 84818090, and are subject to a preferential import tax rate of 5%.
- Water filters used for water filtration and purification belong to subheading 84219990, and are subject to an import tax rate of 0%.
🌐 Tác động xã hội từ văn bản này
- Enterprises must comply with these new import tax regulations, which may affect import costs and business plans.
- The General Department of Customs needs to uniformly implement these regulations.
❓ Câu hỏi thường gặp
What is the import tax rate for automatic control valve systems?
The preferential import tax rate for automatic control valve systems used in water softening treatment systems is 5%.
What is the import tax rate for water filters?
Water filters used for water filtration and purification are not subject to import tax (the import tax rate is 0%).
Which tariff heading applies to automatic control valve systems?
Automatic control valve systems used in water softening treatment systems fall under heading 8481, with subheading 84818090.
Which tariff heading applies to water filters?
Water filters used for water filtration and purification belong to subheading 84219990.
Which companies are mentioned in this circular?
Companies Vietnam Medical Import Export Corporation II (VIMEDIMEX II) and Minh Tam Medical Equipment Production and Trading Joint Stock Company are mentioned.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 631 TC/TCT ON JANUARY 19, 2001
REGARDING CUSTOMS DUTIES ON WATER CONTROL VALVES AND FILTER SYSTEMS
RESPECTED: General Department of Customs
In response to Circular No. 30 CN-XN4/CV dated January 11, 2001 from the Vietnam Livestock Corporation regarding the customs duty rate on food preservation materials, the Ministry of Finance provides the following opinion:
Regarding Circular No. 1217/CV-TTB dated October 26, 2000 from the Second Medical Import-Export Company (VIMEDIMEX II) and Circular No. 05/CV-KN dated December 15, 2000 from the Minh Tam Joint Stock Company for Production and Trade of Medical Equipment concerning the customs duties on automatic control valve systems used in water softening systems and water filters, the Ministry of Finance provides the following opinion:
According to the provisions of the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ/BTC dated December 11, 1998 of 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; and referring to inspection certificates No. 0171/N1.0/TĐ dated March 7, 2000; No. 376/N3.0/XK dated August 26, 2000 of the Technical Center for Standardization, Metrology, and Quality Control 3 and the Harmonized Commodity Description and Coding System of the World Customs Organization, it is noted that:
- The item: automatic control valve system for water softening systems belongs to subheading 84818090 under heading 8481, with a preferential import tariff rate of 5% (five percent).
- The item: water filter used for water filtration and purification belongs to subheading 84219990 under heading 8421, with a customs duty rate of 0% (zero percent).
The Ministry of Finance provides this opinion for the General Department of Customs, the Second Medical Import-Export Company, and the Minh Tam Joint Stock Company to be aware of. It is requested that the General Department of Customs instruct local Customs Departments to implement uniformly.
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