Circular No. 7749/TC/TCT stipulates the classification of faucet and shower accessories for washbasins, dishwashers, bathtubs according to the import tariff schedule. This document guides the application of specific tax rates for declarations submitted during different time periods.
Scope of application
General Department of Customs and organizations and individuals related to the importation of faucet and shower accessories for washbasins, dishwashers, bathtubs
Key points
- Faucet and shower accessories for washbasins, dishwashers, bathtubs belong to subheading 8481.80.60.
- The preferential import tariff rate is 20% applicable to declarations submitted from January 1, 1999 to November 30, 1999 (This provision).
- The preferential import tariff rate is 10% applicable to declarations submitted from December 1, 1999 onwards (This provision).
- Import enterprises of faucet and shower accessories must comply with the new tax rates based on the declaration submission date.
- Reducing financial burden for enterprises when the tax rate decreases from 20% to 10%
- The General Department of Customs is responsible for directing consistent implementation of classification and application of tax rates as prescribed.
🌐 Social impact of this document
- Import enterprises of faucet and shower accessories must comply with the new tax rates based on the declaration submission date.
- Reducing financial burden for enterprises when the tax rate decreases from 20% to 10%
- The General Department of Customs is responsible for directing consistent implementation of classification and application of tax rates as prescribed.
❓ Frequently asked questions
What is the tariff code number for faucet and shower accessories for washbasins?
Tariff code number 8481.80.60
What is the preferential import tariff rate if declarations are submitted from December 1, 1999 onwards?
The preferential import tariff rate is 10%
What is the preferential import tariff rate if declarations are submitted from January 1, 1999 to November 30, 1999?
The preferential import tariff rate is 20%
Which authority is responsible for directing consistent implementation of classification and application of tax rates as prescribed?
General Department of Customs
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7749 TC/TCT DATED AUGUST 15, 2001
REGARDING CLASSIFICATION OF FAUCETS AND TAPS FOR SINKS, DISHWASHERS, AND BATHTUBS ACCORDING TO THE IMPORT TAX SCHEDULE
WASH BASINS, SINKS AND BATHTUBS ACCORDING TO IMPORT DUTY TABLE
RESPECTED: General Department of Customs
In response to the letter 3359/TCHQ-KTTT dated August 7, 2001 from the General Department of Customs regarding the classification of faucets and taps for sinks, dishwashers, and bathtubs according to the Import Tax Schedule, the Ministry of Finance provides its opinion as follows:
BASED ON THE IMPORT DUTY SCHEDULE WITH FAVORABLE TREATMENT ISSUED ACCOMPANIED BY DECISION NUMBER 1803/1998/QĐ-BTC DATED DECEMBER 11, 1998 OF THE MINISTER OF FINANCE; THE LIST AMENDING AND SUPPLEMENTING NAMES AND RATES OF IMPORT DUTY FOR CERTAIN GROUPS OF GOODS IN THE IMPORT DUTY SCHEDULE WITH FAVORABLE TREATMENT ISSUED ACCOMPANIED BY DECISIONS NUMBER 67/1999/QĐ-BTC DATED JUNE 24, 1999, NUMBER 139/1999/QĐ-BTC DATED NOVEMBER 11, 1999, AND NUMBER 193/2000/QĐ-BTC DATED DECEMBER 5, 2000 OF THE MINISTER OF FINANCE; PRINCIPLES FOR CLASSIFYING GOODS ACCORDING TO THE IMPORT DUTY SCHEDULE AS PROVIDED IN CIRCULAR NUMBER 37/1999/TT-BTC DATED APRIL 7, 1999 OF THE MINISTRY OF FINANCE;
REFERRING TO THE EXPLANATION OF EXPORT AND IMPORT GOODS BY THE WORLD CUSTOMS ORGANIZATION COOPERATIVE COUNCIL; IMPORT DATA ON CD-ROM FROM THE WORLD CUSTOMS ORGANIZATION; OPINION OF THE GENERAL DEPARTMENT OF CUSTOMS IN LETTER NUMBER 3359/TCHQ-KTTT DATED AUGUST 7, 2001;
GOODS: Faucets and taps for sinks, dishwashers, and bathtubs belong to group 8481, code 8481.80.60 "Water pipe valves";
- HAVE A FAVORABLE IMPORT DUTY RATE OF 20% (TWENTY PERCENT) FOR CASES WHERE THE CUSTOMS DECLARATION IS SUBMITTED TO THE CUSTOMS AUTHORITY FROM JANUARY 1, 1999 TO NOVEMBER 30, 1999;
- HAVE A FAVORABLE IMPORT DUTY RATE OF 10% (TEN PERCENT) FOR CASES WHERE THE CUSTOMS DECLARATION IS SUBMITTED TO THE CUSTOMS AUTHORITY FROM DECEMBER 1, 1999 ONWARDS.
The Ministry of Finance provides its opinion for the General Department of Customs to direct consistent implementation.
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