Circular No. 7754/TC/TCT stipulates that the preferential import tariff rate for A4 size carbon paper, classified under detailed code 4823.90.90, is set at 30%. This document guides the classification and taxation of the aforementioned item.
Scope of application
General Department of Customs and local customs authorities
Key points
- Item: A4 size carbon paper falls under detailed code 4823.90.90 (Article 1)
- The preferential import tariff rate for A4 size carbon paper is 30% (Article 1)
- Items consisting of strips or rolls of paper with a width exceeding 15 cm fall under heading 4806 (Article 2)
- Rectangular paper items, each side not exceeding 36 cm in unfolded condition, fall under heading 4823 (Article 2)
- Local customs authorities shall uniformly classify and tax A4 size carbon paper according to the regulations of the Ministry of Finance (Article 3)
🌐 Social impact of this document
- To help enterprises importing carbon paper understand the applicable codes and tariff rates, thereby enabling appropriate business planning
- Support local customs authorities in uniformly classifying and taxing A4 size carbon paper
❓ Frequently asked questions
What is the detailed code for A4 size carbon paper?
The detailed code for A4 size carbon paper is 4823.90.90.
What is the preferential import tariff rate applied to A4 size carbon paper?
The preferential import tariff rate applied to A4 size carbon paper is 30%.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 7754 TC/TCT DATED AUGUST 15, 2001
REGARDING CUSTOMS DUTY RATE FOR IMPORTED CAN PAPER
RESPECTED: General Department of Customs
The Ministry of Finance has received Letter No. 205/TCT-KH dated April 17, 2001 from Sunimex Corporation (Bến Thành) complaining about the application of tariff codes for can paper. Regarding this matter, the Ministry of Finance provides the following opinion:
According to the Import Tariff Schedule promulgated together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998; amended by Decisions Nos. 29/1999/QĐ-BTC dated March 15, 1999 and Decision No. 91/2000/QĐ-BTC dated June 2, 2000 of the Minister of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the Export Tariff and Import Tariff Schedule; referring to the explanatory notes of the Harmonized System Nomenclature of the World Customs Organization, it is noted that:
- Paper products in heading 4806 include paper in rolls or sheets with a width exceeding 15 cm; or: rectangular sheets (including squares) with one side measuring more than 36 cm and the other side measuring over 15 cm when unfolded (except handmade cover paper of any size and shape intended for immediate use, which remains classified under heading 4802).
- Paper products in heading 4823 include rectangular sheets where each side does not exceed 36 cm in an unfolded state.
In light of the above provisions, can paper with A4 size falls under heading 4823 and subheading 4823.90.90, subject to a preferential import tariff rate of 30% (thirty percent).
The Ministry of Finance provides this opinion for the General Department of Customs to be informed and requests the General Department of Customs to instruct local customs authorities to implement uniformly.
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