Circular No. 8570/TC/TCT stipulates the import tariff rates for feldspar rock in different periods from 1994 to 2001, and provides guidance on refunding tax.
适用范围
General Department of Customs and TAICERA Ceramic Company
要点
- Import shipments from July 1, 1994 to August 14, 1997 under HS code 252900 have a tariff rate of 2%
- Import shipments from August 15, 1997 to December 31, 1998 under HS code 252900 have a tariff rate of 3%
- Import shipments from January 1, 1999 onwards under HS code 25291000 have a preferential tariff rate of 3%
- The Ministry of Finance requests the General Department of Customs and TAICERA Ceramic Company to provide information on HS codes and actual tax rates for processing refunds.
- This circular does not specify specific refund procedures but guides the collection of necessary information.
🌐 本文件的社会影响
- Support the General Department of Customs and TAICERA Ceramic Company in accurately determining the amount of tax due.
- Ensure compliance with import tariff regulations on feldspar rock according to different periods.
❓ 常见问题
What HS code and what is the tariff rate for shipments importing feldspar rock from July 1, 1994 to August 14, 1997?
Under HS code 252900 with a tariff rate of 2%
What HS code and what is the tariff rate for shipments importing feldspar rock from August 15, 1997 to December 31, 1998?
Under HS code 252900 with a tariff rate of 3%
What HS code and what is the tariff rate for shipments importing feldspar rock from January 1, 1999 onwards?
Under HS code 25291000 with a preferential tariff rate of 3%
What information does the Ministry of Finance request the General Department of Customs to provide for processing refunds?
Request to provide HS codes and actual tax rates of import shipments before January 1, 1999.
What information does the Ministry of Finance request TAICERA Ceramic Company to provide for processing refunds?
Request to provide HS codes and self-declared actual tax rates by the company for import shipments after January 1, 1999.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8570/TC/TCT DATED SEPTEMBER 11, 2001
REGARDING CUSTOMS DUTY RATE FOR FELDSPAR TRAVERTINE STONE IMPORTS
Dear: - General Department of Customs
In response to Circular No. 3083/TCHQ-KTTT dated July 24, 2001 from the General Department of Customs regarding customs duties on travertine feldspar stone imports, the Ministry of Finance provides the following comments:
1. Regarding the customs duty rate
According to the provisions in the Import Tariff Table issued with Decision No. 280/TTg dated May 28, 1994 by the Prime Minister, amended and supplemented by Decision No. 496A/TC/QĐ/TCT dated July 15, 1997 by the Minister of Finance; the Preferential Import Tariff Table issued with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 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 Export Tariff and Import Tariff Item List; referring to the explanatory notes of the Harmonized System nomenclature and coding of goods by the World Customs Organization, it is determined that:
Travertine feldspar stone (English name: Feldspar or Felspar) belongs to Chapter 29, wherein:
- Import declarations registered with customs authorities from July 1, 1994 to August 15, 1997 are classified under item code 252900 and have a customs duty rate of 2% (two percent).
- Import declarations registered with customs authorities from August 15, 1997 to December 31, 1998 are classified under item code 252900 and have a customs duty rate of 3% (three percent).
- Import declarations submitted to customs authorities on or after January 1, 1999 are classified under sub-item code 25291000 within Chapter 2529 and have a preferential customs duty rate of 3% (three percent).
2. Regarding the refund of overpaid duties
In both the Customs Circular and the company's petition, there is no clear mention of the item codes and actual tax rates applied by local customs authorities for imports before January 1, 1999; or the item codes and self-reported tax rates declared by Taicera Ceramic Company for imports after January 1, 1999, along with reasons leading to overpayment. Therefore, the Ministry of Finance lacks sufficient grounds to provide an opinion on a refund.
To establish a basis for issuing an official opinion regarding the refund of duties, the Ministry of Finance requests that the General Department of Customs and Taicera Ceramic Company provide necessary information as mentioned above.
The Ministry of Finance hereby provides its comments for the knowledge of the General Department of Customs and Taicera Ceramic Company.
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