Circular No. 8251/TC-TCT stipulates that the preferential import tariff rate for electrical insulating Kraft paper sheets with dimensions of 1m x 2m and a basis weight of 1300g/m² is 30%. This document guides the General Department of Customs and Lang Son Import-Export Company.
Đối tượng áp dụng
General Department of Customs; Lang Son Import-Export Company
Các điểm cốt lõi
- Electrical insulating Kraft paper sheets with dimensions of 1m x 2m and a basis weight of 1300g/m² fall under subheading 4804.51.90 (Article 1).
- The preferential import tariff rate applicable to the aforementioned electrical insulating Kraft paper sheets is 30% (Article 1)
- The General Department of Customs has grounds to accurately determine and collect taxes on electrical insulating Kraft paper sheets.
- Lang Son Import-Export Company receives specific guidance regarding customs declaration for this item.
- Other individuals and businesses not directly related to the aforementioned item are not affected.
🌐 Tác động xã hội từ văn bản này
- The General Department of Customs has grounds to accurately determine and collect taxes on electrical insulating Kraft paper sheets.
- Lang Son Import-Export Company receives specific guidance regarding customs declaration for this item.
- Other individuals and businesses not directly related to the aforementioned item are not affected.
❓ Câu hỏi thường gặp
What is the tariff code number for electrical insulating Kraft paper sheets with dimensions of 1m x 2m and a basis weight of 1300g/m²?
Tariff code number 4804.51.90.
What is the preferential import tariff rate applicable to the aforementioned electrical insulating Kraft paper sheets?
30%.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8251/TC-TCT DATED AUGUST 30, 2001
REGARDING CUSTOMS DUTY RATE FOR IMPORTED GOODS
KRAFT LINER INSULATING BOARD
Dear: - General Department of Customs
- Lang Son Import-Export Company
The Ministry of Finance has received Letter No. 2663/TCHQ-KTTT dated June 28, 2001 from the General Department of Customs and supplementary document letter No. 284/XNK-KD dated July 24, 2001 from Lang Son Import-Export Company regarding the determination of commodity codes and customs duty rates for imported Kraft insulating liner board - sheet size 1m x 2m - weight per unit area 1300g/m². The Ministry of Finance provides its opinion as follows:2 Based on the Tariff Schedule of Preferential Import Duties issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998, amended by Decision No. 41/2000/QĐ-BTC dated March 17, 2000 of the Minister of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding methods for classifying goods according to the Export Tariff and Import Tariff Item List; Referring to the Harmonized System Nomenclature Description and Classification Database and the Goods Data Base of the World Customs Organization;
The commodity: Kraft insulating liner board, sheet form, size 1 x 2m, weight per unit area 1.300g/m², dielectric strength 8.8KV/mm used as an insulating material belongs to Group 4804, item code 4804.51.90, with a preferential import duty rate of 30% (thirty percent).
The Ministry of Finance provides its opinion for the General Department of Customs to be informed and directed accordingly. We recommend that Lang Son Import-Export Company contact directly with customs authorities for specific guidance and resolution.
The Ministry of Finance provides comments for the General Department of Customs to be aware of and direct implementation. It is requested that Lang Son Import-Export Joint Stock Company contact the customs authority directly to receive guidance and specific resolution.
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