Circular No. 885-TC/TCT of 2001 by the Ministry of Finance guiding on the classification of thermal box items in the Preferential Import Tariff, stipulating that thermal boxes used for transporting goods requiring cold storage by automobile fall under tariff number 86090000 with a tax rate of 0%.
Scope of application
General Department of Customs and local customs offices
Key points
- Thermal boxes used to transport goods requiring cold storage by automobile are classified under tariff number 86090000 in the Preferential Import Tariff (Article 1).
- The import duty rate for thermal boxes is 0% (zero percent) (Article 1)
- Local customs offices shall uniformly classify thermal box items according to the guidance of the Ministry of Finance.
🌐 Social impact of this document
- To provide local customs offices with a legal basis for classifying and levying taxes on imported thermal boxes, ensuring uniformity nationwide.
- Using thermal boxes benefits from exemption from import duties.
❓ Frequently asked questions
What tariff number does a thermal box used to transport goods requiring cold storage by automobile fall under?
Tariff number 86090000
What is the tax rate for thermal boxes?
The import duty rate is 0%
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 885 TC/TCT ON FEBRUARY 6, 2001
REGARDING THE CLASSIFICATION OF REFRIGERATED CONTAINERS ACCORDING TO THE CUSTOMS DUTY SCHEDULE
IN ACCORDANCE WITH THE IMPORT DUTY TABLE
RESPECTED: GENERAL DEPARTMENT OF CUSTOMS
In response to the letter number 4600/TCHQ-KTTT dated October 3, 2000 of the General Department of Customs discussing opinions on the classification of goods (refrigerated containers) according to the Import Tariff Schedule, the Ministry of Finance provides its opinion as follows:
BASED ON THE IMPORT DUTY SCHEDULE FOR FAVORED NATIONS ISSUED ACCOMPANIED WITH DECISION NUMBER 1803/1998/QĐ-BTC ON DECEMBER 11, 1998 OF THE MINISTER OF FINANCE; PRINCIPLES FOR CLASSIFYING GOODS ACCORDING TO THE EXPORT DUTY SCHEDULE AND IMPORT DUTY SCHEDULE AS PROVIDED IN CIRCULAR NUMBER 37/1999/TT-BTC ON APRIL 7, 1999 OF THE MINISTRY OF FINANCE; REFERRING TO THE EXPLANATORY GUIDE OF THE LIST OF GOODS FOR EXPORT AND IMPORT OF THE WORLD CUSTOMS ORGANIZATION COOPERATION COUNCIL; AND THE OPINION OF THE GENERAL STATISTICS DEPARTMENT IN LETTER NUMBER 801 TCKT/TMGC ON NOVEMBER 21, 2000; THEN:
GOODS: REFRIGERATED CONTAINERS USED FOR TRANSPORTING GOODS THAT NEED TO BE KEPT COLD BY MOTOR VEHICLES ARE CLASSIFIED UNDER CODE 86090000 WITH AN IMPORT DUTY RATE OF 0% (ZERO PERCENT).
THE MINISTRY OF FINANCE PROVIDES ITS OPINION FOR THE GENERAL DEPARTMENT OF CUSTOMS TO DIRECT LOCAL CUSTOMS AUTHORITIES TO UNIFORMLY IMPLEMENT THE CLASSIFICATION OF REFRIGERATED CONTAINERS USED FOR TRANSPORTING GOODS THAT NEED TO BE KEPT COLD BY MOTOR VEHICLES.
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