This circular of the Ministry of Finance stipulates the classification of tariff codes and import tax rates applicable to centrifugal pumps used in the food industry, for the Customs General Department.
적용 범위
Customs General Department
핵심 사항
- Centrifugal pumps with a capacity of 14m³/h used in the food industry (for beer, wine, soft drinks) fall under heading 8413, tariff code 8413.70.10.
- The preferential import tax rate applicable to this item is 30%.
- Positive impact on uniform customs management and revenue collection; Negative impact on importing enterprises due to higher tax costs.
🌐 이 문서의 사회적 영향
- Local customs authorities may uniformly classify tariff codes and collect import taxes for centrifugal pumps used in the food industry.
- Importing enterprises will be subject to a 30% import tax rate as prescribed.
❓ 자주 묻는 질문
What is the tariff code for centrifugal pumps used in the food industry?
The tariff code is 8413.70.10.
What is the preferential import tax rate applicable to these centrifugal pumps?
The preferential import tax rate is 30%.
전문
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.
관계도
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