This circular of the Ministry of Finance guides the determination of the commodity code for multifunctional water purifiers imported, specifically electric water purifiers with a filtration capacity up to 500 liters/hour under commodity code 84212110 and subject to a preferential tariff rate of 20%.
적용 범위
General Department of Customs, Haiphong City Customs Office, Laos Import-Export Company
핵심 사항
- Electric water purifiers with a filtration capacity up to 500 liters/hour belong to commodity code 84212110 (Article 1)
- The preferential import tariff rate applicable to water purifiers is 20% (Article 1)
- Multifunctional machines are classified according to the main machine; if the primary function of the machine is water purification, it belongs to commodity code 84212110 (Article 1)
- The General Department of Customs directs the Haiphong City Customs Office to determine imported goods based on the primary function of the machine (Article 2)
- DAVICONTROL's inspection results determining that the main function of the machine is water purification shall classify it under commodity code 84212110 (Article 2)
🌐 이 문서의 사회적 영향
- To help import-export enterprises clearly understand the determination of commodity codes and tariff rates for multifunctional water purifiers
- To create consistency in the classification of goods at customs authorities
❓ 자주 묻는 질문
What is the commodity code for electric water purifiers with a filtration capacity up to 500 liters/hour?
Commodity code 84212110.
What is considered a multifunctional machine in this document?
Multifunctional machines are classified according to the main machine; if the primary function of the machine is water purification, it belongs to commodity code 84212110.
What is the preferential import tariff rate applicable to this item?
The preferential import tariff rate applicable is 20%.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8031 TC/TCT DATE AUGUST 23, 2001
REGARDING THE MATTER OF DETERMINING THE CODE NUMBER FOR WATER FILTER MACHINES
Dear: - General Department of Customs
- Laos Import-Export Company
The Ministry of Finance has received Letter No. 108 GĐ/VLX dated August 10, 2001 from the Laos Import-Export Company regarding the determination of code numbers for multi-functional water filter machines. Regarding this matter, the Ministry of Finance provides the following comments:
Pursuant to Decision No. 1803/1998/QĐ/BTC dated December 11, 1998 of the Minister of Finance on the issuance of the Import Tariff Schedule; 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 Schedule and the Import Tariff Schedule; referring to the Explanatory Notes on Goods for International Trade by the World Customs Organization; then: Electric water filters with a filtration capacity up to 500 liters/hour are classified under code number 84212110, with an import tariff rate of 20% (twenty percent).
Pursuant to the principles of classification set forth in Circular No. 37/1999/TT/BTC and the Explanatory Notes on Part XVI of the Goods List for International Trade by the World Customs Organization regarding the classification of multi-functional machines; then: Multi-functional machines are classified according to their primary function.
The Ministry of Finance requests the General Department of Customs to instruct the Haiphong Customs Office to determine the actual imported goods (the main function of the machine). If the main function of the machine is water filtration as determined by DAVICONTROL in Certificate No. 2C190320Z dated July 30, 2001, it should be classified under code number group 84212110.
The Ministry of Finance provides this opinion for the relevant units to be aware and implement.
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