Circular No. 8763/TC/TCT regarding the classification of tariff codes and import tax rates for centrifugal pumps

LETTER

OF THE MINISTRY OF FINANCE NUMBER 8763 TC/TCT ON AUGUST 9, 2002
REGARDING CLASSIFICATION, CODES AND TAX RATES
FOR IMPORT DUTY ON CENTRIFUGAL PUMPS

Dear: General Department of Customs

In response to the letter number 1139/TCHQ-KTTT dated March 19, 2002 from the General Department of Customs regarding the classification, codes and tax rates for imported centrifugal pumps used in food industry (beer, wine, soft drinks...), the Ministry of Finance provides its opinion as follows:

Based on the Preferential Import 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 tax rates for some items in the Preferential Import Tariff Schedule issued together with Decision No. 139/1999/QĐ-BTC dated November 11, 1999 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 Goods Classification List for Export Tariff and Import Tariff;

Referring to the explanatory notes on the list of imported and exported goods of the World Customs Organization Cooperation Council; opinions from the Ministry of Industry in letter No. 2097/CV-TCKT dated June 5, 2002 and from Haiphong Pump Manufacturing Company in letter No. 304 CTB/CV dated June 6, 2002; it is concluded that:

Centrifugal pumps with a capacity of 14m³/h used in the food industry (beer, wine, soft drinks...), belong to group 8413, code 8413.70.10, with a preferential import tax rate of 30% (thirty percent).

The Ministry of Finance provides its opinion for the General Department of Customs to guide local customs authorities in uniformly classifying codes and calculating import duties.