This circular provides guidance on classifying aluminum foil base paper items based on specific technical standards concerning fiber composition, physical characteristics, and quality criteria to accurately determine the import tariff rate.
Đối tượng áp dụng
General Department of Customs
Các điểm cốt lõi
- Aluminum foil base paper must be made from bleached chemical pulp or a mixture of white waste paper in certain proportions with chemicals that enhance durability (Article 1).
- The top surface of aluminum foil base paper must be smoother and shinier than the bottom surface, making it one-sided glossy paper (Article 2).
- Aluminum foil base paper must meet quality criteria regarding weight per unit area, density, Bendtsen roughness, water absorption, whiteness, opacity, tear strength, burst resistance, tensile length, and moisture content (Article 3).
- The General Department of Customs bases the import tax calculation for aluminum foil base paper on the current Import Tariff Schedule according to the technical standards mentioned above.
- Relevant units must provide complete documentation for the General Department of Customs to accurately determine the import tariff rate (Article 3).
🌐 Tác động xã hội từ văn bản này
- Facilitate classification and taxation of aluminum foil base paper items.
- Assist customs authorities in accurately determining the import tariff rate, ensuring fairness in tax management.
- Non-compliance with specified technical standards may cause difficulties for businesses.
❓ Câu hỏi thường gặp
What standards must aluminum foil base paper meet?
It must be made from bleached chemical pulp or a mixture of white waste paper and chemicals that enhance durability. The top surface should be smoother and shinier than the bottom surface. Additionally, it must meet criteria regarding weight per unit area, density, Bendtsen roughness, water absorption, whiteness, opacity, tear strength, burst resistance, tensile length, and moisture content.
On what standards does the General Department of Customs base import tax calculation?
Based on technical standards concerning fiber composition, physical characteristics, and quality criteria as specified in this circular.
Which units must provide documentation to the General Department of Customs?
Relevant units must provide complete documentation for the General Department of Customs to accurately determine the import tariff rate.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9343 TC/TCT DATED OCTOBER 2, 2001
REGARDING GUIDELINES FOR CLASSIFYING PAPER BASE MATERIALS USED IN ALUMINUM PAPER PRODUCTION
THE ALUMINUM PAPER PRODUCTION SECTOR
RESPECTED: General Department of Customs
To accurately determine the tariff rate for imported goods and facilitate the classification process for paper base materials used in aluminum paper production, in response to your request as outlined in Letter No. 1195/TCHQ-KTTT dated March 29, 2001, after consulting with Vietnam Paper Joint Stock Company's Letters No. 774/CV-QLKT dated June 1, 2001 and No. 1261/CV-QLKT dated September 11, 2001, the Ministry of Finance provides technical standards for paper base materials used in aluminum paper production as follows:
1. Composition characteristics: White paper base material for aluminum paper production is made from chemically bleached pulp or a combination of white waste paper and certain chemicals to enhance durability.
2. Physical appearance characteristics: One side smooth and glossy, the other side less so - one-sided glossy paper.
3. Quality criteria:
- Basis weight (g/m²): (30-50) ± 2
- Density (g/cm³) not less than 0.75
- Bendtsen roughness (ml/min) not more than 125
- Water absorbency Cobb60 (g/m²) not more than 25
- Whiteness - ISO (%): not less than 82
- Opacity (%): not less than 60
- Tearing index (mN.m²/g):
+ Longitudinal: not less than 5.6
+ Transverse: not less than 5.9
- Bursting strength index (KPa.m²/g): not less than 2.3
- Stretch ratio
+ Longitudinal: not less than 4000
+ Transverse: not less than 3500
- Moisture content (%) 6 ± 1
- Elongation MD/CD (%): 2.4/2.2
We request the General Department of Customs to base classification and taxation on these standards, relevant documentation from entities involved, and the Import Tariff Schedule. Any issues encountered during implementation should be reported to the Ministry of Finance for prompt resolution.
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