This circular of the Ministry of Finance stipulates the classification of alloy circular saw blades based on specific technical criteria to correctly apply import tax rates.
적용 범위
General Department of Customs
핵심 사항
- Alloy circular saw blades coated with abrasive materials such as synthetic diamonds fall under Chapter 68, Heading 6804, Code 68042100 with an import tariff rate of 0%.
- Alloy circular saw blades that can be used without grinding powder belong to Chapter 82, Heading 8202, Codes 82023100 or 82023900 with an import tariff rate of 0%.
- Referencing the Harmonized System Nomenclature issued by the World Customs Organization Council for classification purposes
- Apply the Preferential Import Tariff Schedule promulgated together with Decision No. 1803/1998/QĐ-BTC and the Amended and Supplemental List of Import Tariffs promulgated together with Decision No. 193/2000/QĐ-BTC
- Implement classification guidelines pursuant to Circular No. 37/1999/TT-BTC issued by the Ministry of Finance
🌐 이 문서의 사회적 영향
- To assist the General Department of Customs in correctly implementing import tax regulations for alloy circular saw blades
- Ensure transparency and fairness in classifying this item
❓ 자주 묻는 질문
What is the code number for alloy circular saw blades coated with abrasive materials such as synthetic diamonds?
Code 68042100 under Heading 6804
What is the import tariff rate for alloy circular saw blades coated with abrasive materials such as synthetic diamonds?
Import tariff rate is 0%
What is the code number for alloy circular saw blades that can be used without grinding powder?
Codes 82023100 or 82023900 under Heading 8202, Chapter 82
What is the import tariff rate for alloy circular saw blades that can be used without grinding powder?
Import tariff rate is 0%
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7035/TC-TCT DATED JULY 27, 2001
REGARDING CLASSIFICATION OF DISC METAL SAW BLADES
Dear: General Department of Customs
In response to the letter number 1414/TCHQ-KTTT dated April 12, 2001 from the General Department of Customs regarding the classification of tax codes and import tariffs for disc metal saw blades, the Ministry of Finance provides the following comments:
Based on the Preferential Import Tariff Schedule issued with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 by the Minister of Finance (effective from January 1, 1999); and the list of amendments and supplements to the Import Tariff Schedule issued with Decision No. 193/2000/QĐ-BTC dated December 5, 2000 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 List of Tariff Schedules for Export Duties and Import Duties;
Referring to the explanatory list of export-import goods by the World Customs Organization Cooperation Council:
Disc metal saw blades with an outer rim coated with abrasive material such as synthetic diamond clusters used for cutting marble, quartz or glass... fall under Chapter 68, Group 6804, Code 68042100, import tariff rate of 0% (zero percent).
Disc metal saw blades with teeth, edges or cutting parts that retain their individual functions when additional abrasive material is added, in other words, these disc saw blades can be used immediately without synthetic diamond powder, fall under Chapter 82, Group 8202, depending on the constituent materials of the saw blade, Code 82023100 or 82023900, import tariff rate of 0% (zero percent).
The Ministry of Finance provides this information for the General Department of Customs to be aware and implement accordingly.
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