Circular No. 7695/TC/TCT dated July 12, 2002 issued by the Ministry of Finance provides guidance on the classification of HS codes and preferential import tariff rates for the new medicine product Alcid Suspension. This circular specifies in detail the classification and application of tax rates for the aforementioned item.
适用范围
General Department of Customs, Local Customs Bureaus
要点
- The new medicine product Alcid Suspension with main active ingredients Magnesium oxide and Aluminum oxide falls under subheading 3004.90.91 of heading 3004.
- The preferential import tariff rate applicable to this item is 10%.
- Positive impact: Creates clarity in the classification and taxation of new medicine product Alcid Suspension, aiding customs authorities in more effective management.
- Negative impact: Importing enterprises will have to bear a preferential import tariff rate of 10% when importing this item.
🌐 本文件的社会影响
- Creates clarity in the classification and taxation of new medicine product Alcid Suspension, aiding customs authorities in more effective management.
- Importing enterprises will have to bear a preferential import tariff rate of 10% when importing this item.
❓ 常见问题
What is the HS code for the new medicine product Alcid Suspension?
The new medicine product Alcid Suspension falls under subheading 3004.90.91 of heading 3004.
What is the preferential import tariff rate applicable to this item?
The preferential import tariff rate applicable to the new medicine product Alcid Suspension is 10%.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7695 TC/TCT DATE JULY 12, 2002
REGARDING CLASSIFICATION CODES AND TAX RATES FOR IMPORT DUTIES ON PHARMACEUTICAL DRUGS
RESPECTED: General Department of Customs
In response to Circular No. 2697/TCHQ-KTTT dated June 13, 2002 from the General Department of Customs requesting guidance on classification codes for pharmaceutical drugs Alcid Suspension (Almagate 1.5 mg), the Ministry of Finance provides the following opinion:
BASED ON THE LIST OF IMPORT DUTY RATES WITH PREFERENTIAL TARIFFS ISSUED ACCOMPANIED BY 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 TAX RATES FOR CERTAIN ITEMS IN THE LIST OF IMPORT DUTY RATES WITH PREFERENTIAL TARIFFS ISSUED ACCOMPANIED BY 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 List of Export Tariff Rates and Import Tariff Rates;
REFERRING TO THE EXPLANATORY LIST OF EXPORT AND IMPORT GOODS BY THE WORLD CUSTOMS ORGANIZATION COOPERATION COUNCIL,
PHARMACEUTICAL DRUG Alcid Suspension with main active ingredients Magnesium oxide and Aluminum oxide falls under GROUP 3004, CODE 3004.90.91, WITH PREFERENTIAL IMPORT DUTY RATE OF 10% (TEN PERCENT). The Ministry of Finance provides this opinion for the General Department of Customs to instruct local customs offices to uniformly implement.
The Ministry of Finance comments to direct the General Department of Customs to instruct local Customs Bureaus to uniformly implement.
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