Circular No. 644/TC/TCT stipulates the preferential import tax rate for digital camera screens (digital cameras) and image data recording cards, applicable from January 1, 1999. This circular provides specific codes and tax rates for each period.
Đối tượng áp dụng
General Department of Customs
Các điểm cốt lõi
- Digital camera screens imported from January 1, 1999 to December 31, 2001 are classified under code 85254000 with a preferential import tax rate of 30% (Article 1).
- Digital camera screens imported from January 15, 2002 onwards are classified under code 85254030 with a preferential import tax rate remaining at 30% (Article 1).
- Image data recording cards for digital cameras have not been specifically defined regarding classification and tax rates due to lack of detailed information from the General Department of Customs (Article 2).
- The General Department of Customs has the basis to determine the codes and preferential import tax rates for digital camera screens. However, the absence of specific regulations on image data recording cards creates difficulties in customs management and legal risks for businesses.
🌐 Tác động xã hội từ văn bản này
- The General Department of Customs has the basis to determine the codes and preferential import tax rates for digital camera screens. However, the absence of specific regulations on image data recording cards creates difficulties in customs management and legal risks for businesses.
❓ Câu hỏi thường gặp
What is the code number for digital camera screens imported from January 1, 1999 to December 31, 2001?
The code number is 85254000 with a preferential import tax rate of 30%.
What is the code number for digital camera screens imported from January 15, 2002 onwards?
The code number is 85254030 with a preferential import tax rate of 30%.
Have image data recording cards for digital cameras been specifically defined regarding classification and tax rates?
No, due to lack of detailed information from the General Department of Customs, there are no specific regulations.
Toàn văn
LETTER
OF THE GENERAL DEPARTMENT OF TAXATION NO. 644 TC/TCT DATED JANUARY 22, 2002
REGARDING IMPORT DUTY ON DIGITAL DISPLAY SCREENS AND DATA STORAGE CARDS
FOR IMAGES
Dear: General Department of Customs
The Ministry of Finance has received letter No. 5698/TCHQ-KTTT from the General Department of Customs reflecting difficulties in determining the tariff number and import duty rate for digital cameras (digital camera) and data storage cards for images. The Ministry of Finance provides the following comments:
Based on the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Minister of Finance (effective from January 1, 1999): the list of amendments and supplements to names and rates of preferential import tariff rates issued together with Decision No. 137/2001/QĐ-BTC dated December 18, 2001 of the Minister of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding methods for classifying goods according to the Goods Classification List of the Export Tariff and Import Tariff;
Referring to the Harmonized System Nomenclature Explanatory Notes by the World Customs Organization Council; digital cameras (digital camera) fall under heading 8525:
- In cases where import declarations are submitted from January 1, 1999 to January 14, 2002, they are classified under tariff number 85254000 with a preferential import duty rate of 30% (thirty percent). - In cases where import declarations are submitted from January 15, 2002 onwards, they are classified under tariff number 85254030 with a preferential import duty rate of 30% (thirty percent).
* As for data storage cards used in digital cameras, due to the lack of detailed descriptions of the structure, characteristics, and features of this item in the letter from the General Department of Customs, there is insufficient basis to accurately guide classification. Therefore, it is requested that the General Department of Customs provide additional documentation as required. The Ministry of Finance provides comments for the General Department of Customs to be aware of and implement accordingly.
With regard to photographic data storage cards for digital cameras, due to the lack of detailed description in the General Department of Customs' document regarding the construction, nature, and characteristics of this item, there is insufficient basis to accurately classify the goods. Therefore, it is requested that the General Department of Customs provide additional documentation as required.
The Ministry of Finance provides comments for the General Department of Customs to be aware of and implement accordingly.
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