This document stipulates the preferential import tariff rate applicable to underwater propeller fans with a capacity up to 125 KW, classified under Group 8414 and HS Code 84145910, at a rate of 20%. The document aims to guide the classification and calculation of import tariffs for this item.
适用范围
General Department of Customs; Sông Hương Fishery Import-Export Company
要点
- Underwater propeller fans with a capacity up to 125 KW belong to Group 8414, HS Code 84145910.
- The preferential import tariff rate applicable for this item is 20%.
- Based on the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC and the List of Amendments to Names and Import Tariffs for Certain Items in the Preferential Import Tariff Schedule.
- Guidelines for classifying goods according to the Goods Classification Directory of the Export Tariff and Import Tariff are provided in Circular No. 37/1999/TT-BTC.
- Refer to the World Customs Organization's Harmonized System Nomenclature Interpretive Notes to determine the HS Code and applicable tariff rate.
🌐 本文件的社会影响
- Ensuring enterprises accurately know the import tax payable when importing underwater propeller fans with a capacity up to 125 KW.
- Ensuring transparency and consistency in applying preferential import tariffs for this item.
❓ 常见问题
What is the HS Code for underwater propeller fans with a capacity up to 125 KW?
The HS Code for this item is 84145910.
What is the preferential import tariff rate applicable to underwater propeller fans with a capacity up to 125 KW?
The preferential import tariff rate applicable is 20%.
On what basis are the HS Code and import tariff rates determined for underwater propeller fans with a capacity up to 125 KW?
Based on the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC and the List of Amendments to Names and Import Tariffs for Certain Items in the Preferential Import Tariff Schedule.
Is it necessary to refer to the World Customs Organization's Harmonized System Nomenclature Interpretive Notes when determining the HS Code and import tariff rates for this item?
It is necessary to ensure accuracy in classification and taxation.
Which Circular provides guidelines on classifying goods according to the Goods Classification Directory of the Export Tariff and Import Tariff?
Circular No. 37/1999/TT-BTC dated April 7, 1999 issued by the Ministry of Finance.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8125 TC/TCT ON AUGUST 27, 2001
REGARDING IMPORT DUTY RATES FOR FAN PRODUCTS
Dear: - General Department of Customs
- Song Huong Seafood Import-Export Company
In response to the letter number 3115/TCHQ-KTTT dated July 26, 2001 from the General Department of Customs and the letter number 66/CV/01 dated August 14, 2001 from Song Huong Seafood Import-Export Company regarding import duty rates for fan products used in shrimp farming ponds, the Ministry of Finance provides the following comments:
Based on the Preferential Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 by the Minister of Finance; the list of amendments and supplements to names and import duty rates for certain items in the Preferential Tariff Schedule issued together with Decision No. 193/2000/QĐ-BTC dated December 5, 2000 by the Minister of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 by the Ministry of Finance guiding the classification of goods according to the List of Tariff Schedules for Export and Import;
Referring to the World Customs Organization's Harmonized System nomenclature explanations:
Underwater air circulation fans with a capacity up to 125 KW fall under Chapter 84, Group 8414, HS Code 84145910 "With a capacity of up to 125 KW", and are subject to an import duty rate of 20%.
The Ministry of Finance hereby informs relevant units for their knowledge and implementation.
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