This document stipulates the principle of classifying diesel engines imported together with machinery and equipment into subheading 8408 under the Preferential Tariff, regardless of their intended use (except when they are permanently installed in means of transport).
Key points
- Diesel engines imported together with machinery and equipment shall be classified under subheading 8408 of the Preferential Tariff irrespective of which machine they are used for or whether they are imported together with machinery and equipment (unless such engines have been permanently installed in certain means of transport, in which case classification will follow those means).
- Diesel engines that have been permanently installed in automobiles or locomotives must be classified according to automobiles or locomotives.
- This principle shall commence uniform implementation from February 5, 2001.
- Local Customs Departments are responsible for directing the implementation of the principle of classifying diesel engine items as guided by the Ministry of Finance.
- This principle applies to all customs units throughout the country.
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❓ Frequently asked questions
Into which group should diesel engines imported together with machinery and equipment be classified?
Diesel engines imported together with machinery and equipment shall be classified under subheading 8408 according to the Preferential Tariff.
From what date does this principle begin implementation?
This principle begins uniform implementation from February 5, 2001.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 754 TC/TCT DATED FEBRUARY 1, 2001
REGARDING PRINCIPLES FOR CLASSIFYING DIESEL ENGINES IMPORTED WITH MACHINERY AND EQUIPMENT
RESPECTED: General Department of Customs
In response to the letter number 5804 TC/TCT dated December 27, 2000 from the Ministry of Finance regarding the classification of diesel engines imported with machinery and equipment and Vietnam's related comments on tariff lines, "For diesel engines up to 30 horsepower" in the Harmonized System (HS), 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 and amendments and supplements to the names and tariff rates for certain items in the Preferential Import Tariff Schedule; principles for classifying goods according to the Export Tariff Schedule and the Import Tariff Schedule as stipulated in Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance;
referring to the Explanatory Notes on the Harmonized System of Goods Nomenclature by the World Customs Organization; comments from the Ministry of Industry in letter No. 129/CV-TCKT dated January 11, 2001; comments from the General Statistics Office in letter No. 23/TCTK/TMGC dated January 10, 2001; and comments from the General Department of Customs in letter No. 92/TCHQ-KTTT dated January 5, 2001;
The Ministry of Finance requests the General Department of Customs to instruct local customs offices nationwide to uniformly implement the principle that diesel engines should be classified under heading 8408 regardless of their use or whether they are imported with machinery and equipment (except in cases where such engines have been permanently installed in certain means of transport, in which case classification shall follow those means; for example, a diesel engine permanently installed in an automobile is classified as part of the automobile, or if it is installed on a locomotive head, it is classified under the locomotive).
The Ministry of Finance provides this opinion for the General Department of Customs to be aware and uniformly instruct its implementation. This guidance will take effect uniformly from February 5, 2001.
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