This document guides the classification of Marine Distress Direct Communication Equipment with a frequency of 2182 MHz into tariff code 8527 9090, subject to a preferential tax rate of 40%, applicable to the General Department of Customs and related agencies.
要点
- Marine distress direct communication equipment with a frequency of 2182 MHz falls under tariff code 8527 9090
- The preferential import duty rate for this item is 40%
- The Ministry of Finance will study and adjust the tax rate for tariff number 8527 9090 in the future
- The General Department of Customs is instructed to implement classification and collection of import duties for the aforementioned item
- The principle of goods classification is based on the Preferential Import Tariff Schedule and the HS Classification List
🌐 本文件的社会影响
- To assist the General Department of Customs in accurately classifying and collecting taxes on marine distress direct communication equipment
- This may affect importing enterprises when tax rates could change in the future
❓ 常见问题
What is the tariff code for Marine Distress Direct Communication Equipment with a frequency of 2182 MHz?
The tariff code is 8527 9090.
What is the current preferential import duty rate applicable to this item?
The current preferential import duty rate is 40%.
On what basis are goods classified?
Based on the Preferential Import Tariff Schedule and the HS Classification List.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7751 TC/TCT ON AUGUST 15, 2001
REGARDING CLASSIFICATION OF GOODS
Dear Customs Administration General Department:
In response to the letter No. 2692/TCHQ-KTTT dated July 2, 2001 of the Customs Administration General Department regarding the classification of goods with tariff number Marine Distress Direct Calling Radio Receiver at frequency 2182 MHz, the Ministry of Finance provides its opinion as follows:
Based on the Tariff for Preferential Import Duties issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 of the Minister of Finance; the principles of goods classification in the Tariff as stipulated in Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance; and referring to the HS Classification Notes and ROOM CD:
The item Marine Distress Direct Calling Radio Receiver at frequency 2182 MHz falls under tariff number 8527 9090 with a preferential import duty rate of 40%. The Ministry of Finance notes that it will study and seek opinions from relevant sectors to adjust the tax rate for tariff number 8527 9090 appropriately.
The Ministry of Finance provides this opinion for the Customs Administration General Department's knowledge and implementation.
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