This document guides on the application of import tariffs for livestock equipment. A complete or integrated system containing automatic feeding and drinking troughs will be classified under Group 8436 for taxation purposes. In cases not meeting these conditions, the current tariff rates shall apply.
要点
- Vietnam Livestock Corporation → when importing a complete or integrated system used in livestock farming with the main machine being an automatic feeding and drinking trough → is to be classified under Group 8436 for taxation according to regulations
- If such conditions are not met → must calculate taxes strictly in accordance with the tariff rate specified for the item in the current import tariff table.
- General Department of Customs → instructs local Customs Bureaus to inspect and determine actual imported goods from Vietnam Livestock Corporation for uniform taxation purposes.
- Relevant units → are informed and required to comply with the Ministry of Finance's opinion on classification and determination of tax rates for livestock equipment
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❓ 常见问题
What group is a complete or integrated system used in livestock farming, with the main machine being an automatic feeding and drinking trough, classified under for taxation?
Classified under Group 8436 according to regulations.
If such equipment does not meet these conditions → must calculate taxes strictly in accordance with the tariff rate specified for the item in the current import tariff table.
Must calculate taxes strictly in accordance with the tariff rate specified for the item in the current import tariff table.
What is the responsibility of the General Department of Customs regarding the determination and taxation of livestock equipment?
Instructs local Customs Bureaus to inspect and determine actual imported goods from Vietnam Livestock Corporation for uniform taxation purposes.
What should relevant units do when receiving opinions from the Ministry of Finance?
Are informed and required to comply with the Ministry of Finance's opinion on classification and determination of tax rates for livestock equipment.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9514 TC/TCT DATED AUGUST 30, 2002
REGARDING IMPORT DUTY RATES FOR EQUIPMENT USED IN ANIMAL FARMING
FOR PASTORAL USE
RESPECTED: - Ministry of Agriculture and Rural Development
- General Department of Customs
- Vietnam Livestock Corporation
- North Vietnam Pig Breeding Company
- Poultry Development and Import-Export Company
In response to the letters No. 1966 BNN/TCKT dated July 18, 2002 from the Ministry of Agriculture and Rural Development, letter No. 447 CN/CV-XNIII dated July 3, 2002 from Vietnam Livestock Corporation, letter No. 124/CN-TCKT dated July 10, 2002 from North Vietnam Pig Breeding Company, and the letter dated June 10, 2002 from Poultry Development and Import-Export Company regarding import duty rates for equipment used in animal farming, the Ministry of Finance provides the following comments:
Regarding the above issue, the General Department of Taxation - Ministry of Finance issued letter No. 475 TCT-NV3 dated February 16, 2001 (attached photocopy) to provide guidance on implementation. According to this letter, if imported equipment by Vietnam Livestock Corporation includes main machines such as feeding troughs and drinking fountains equipped with automatic devices: automatically filling the feed containers, cleaning floors, or collecting eggs, or including a metal basin attached to a hinge that releases water when an animal's mouth touches it, then all imported equipment will be classified under tariff item 8436 for tax calculation. In cases not meeting these conditions, taxes must be calculated according to the applicable import duty rates specified in the current Import Tariff Schedule.
The Ministry of Finance requests the General Department of Customs to instruct local customs offices to inspect and determine imported goods from Vietnam Livestock Corporation uniformly in accordance with regulations.
This opinion is provided for relevant units to be informed.
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