Circular No. 7225/TC/TCT provides guidance on classification and application of import tax rates for gearboxes used in handheld plows. These gearboxes fall under subheading 8708, tariff number 8708.40.00 with a preferential rate of 30%. This regulation takes effect from July 5, 2002.
适用范围
General Department of Customs, Thai Binh Mechanical and Construction Company
要点
- Gearboxes used for handheld plows fall under subheading 8708, tariff number 8708.40.00 (Article 1)
- The preferential import tax rate applied is 30% (Article 1)
- Regulations on classification and application of taxes take effect from July 5, 2002 (Article 2)
- In cases arising before July 5, 2002, local customs authorities will not pursue collection or refund of import tax (Article 2)
- Thai Binh Mechanical and Construction Company must comply with the regulations to calculate and pay taxes in accordance with the guidance provided (Article 3)
🌐 本文件的社会影响
- To ensure accurate classification of goods and avoid errors during customs clearance
- Thai Binh Mechanical and Construction Company must adhere to new import tax regulations, which may affect production costs
❓ 常见问题
What is the tariff number for gearboxes used in handheld plows?
Tariff number 8708.40.00
What is the preferential import tax rate applied?
30%
When do regulations on classification and application of taxes take effect?
July 5, 2002
How will local customs authorities handle cases arising before the effective date?
No collection or refund of import tax will be pursued
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7225 TC/TCT ON JULY 2, 2002
REGARDING IMPORT DUTIES FOR GEARBOXES USED IN HAND-HELD TRACTORS
FOR HAND-HELD TILLERS
Respected: General Department of Customs
Thai Binh Mechanical and Construction Company
The Ministry of Finance has received Letter No. 48/CV-CKTB dated May 15, 2002 from the Thai Binh Mechanical and Construction Company regarding classification and application of import duty rates for gearboxes used in hand-held tractors; the Ministry of Finance hereby provides its comments 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); Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding methods for classifying goods according to the export tariff schedule and import tariff schedule;
Referring to the World Customs Organization's Harmonized System nomenclature explanations; gearboxes used to install on hand-held tractor engines fall under heading 8708, code 8708.40.00 with a preferential import duty rate of 30% (thirty percent);
The classification of gearboxes for hand-held tractor engines will be implemented from July 5, 2002. For cases arising before July 5, 2002, the General Department of Customs is requested to instruct local customs authorities not to pursue collection or refund of import duties.
The Ministry of Finance hereby informs the General Department of Customs to direct local customs departments to implement accordingly. Thai Binh Mechanical and Construction Company is advised to cooperate with customs authorities to calculate and pay taxes in accordance with regulations.
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