Circular No. 9841/TC/TCT stipulates the classification of commodity codes for indoor and outdoor units of air conditioners with a capacity below 90,000 BTU, belonging to group 8415 with an import tariff rate of 50% and subject to special consumption tax at 20%. This document guides local customs authorities in uniformly classifying and applying taxes.
Đối tượng áp dụng
Local customs offices, enterprises importing air conditioners
Các điểm cốt lõi
- Air conditioners with a capacity below 90,000 BTU are classified under group 8415 (Article 2)
- The preferential import tariff rate applicable to air conditioners is 50% (Article 3)
- Air conditioners fall within the scope of special consumption tax with a tax rate of 20% (Article 4)
- Local customs offices must uniformly classify and apply taxes for imported air conditioners (Article 5)
- Air conditioners may be imported as individual indoor or outdoor units, independent of specific shipments (Article 2)
🌐 Tác động xã hội từ văn bản này
- To assist customs in uniformly classifying and applying taxes for air conditioners
- Strengthen legal management over the importation of air conditioners
- May impose a financial burden on importing enterprises due to high tax rates
❓ Câu hỏi thường gặp
What commodity code is assigned to air conditioners with a capacity below 90,000 BTU?
Classified under group 8415 with codes 84158110, 84158210 or 84158310.
What is the preferential import tariff rate for air conditioners?
The preferential import tariff rate is 50%.
Can air conditioners be imported as individual indoor or outdoor units?
Yes, air conditioners may be imported as individual indoor or outdoor units, independent of specific shipments.
Do air conditioners with a capacity below 90,000 BTU have to pay special consumption tax?
Yes, air conditioners are subject to special consumption tax at a rate of 20%.
What must local customs offices do according to this circular?
Uniformly classify and apply taxes for imported air conditioners.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 9841 TC/TCT DATED OCTOBER 16, 2001
REGARDING CLASSIFICATION OF SERIAL NUMBERS FOR HEATING AND COOLING UNITS
OF AIR CONDITIONERS
Dear: General Department of Customs
The Ministry of Finance has received Letter No. 3492 TCHQ-KTTT dated August 14, 2001 from the General Department of Customs regarding the handling of import tax, special consumption tax, and VAT for "heating unit" or "cooling unit" products with a capacity below 90,000 BTU; The Ministry of Finance hereby provides its comments as follows:
Pursuant to Decree No. 84/1998/NĐ-CP dated October 12, 1998 of the Government detailing implementation measures for the Special Consumption Tax Law;
Pursuant to the Preferential Import Tariff Schedule issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 and the List Amending and Supplementing the Import Tariff Schedule issued together with Decision No. 139/1999/QĐ-BTC dated November 11, 1999 of the Ministry of Finance; Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding methods for classifying goods according to the Tariff Schedule for Export Duties and Import Duties;
Referring to the explanatory list of export and import goods by the World Customs Organization Cooperation Council; then: air conditioners with a capacity of up to 90,000 BTU, type 2 units (heating unit and cooling unit), regardless of whether the heating unit and cooling unit are imported on the same shipment or not, belong to Group 8415, depending on the classification of the air conditioner into codes 84158110, 84158210, or 84158310, with a preferential import tariff rate of 50% (fifty percent) and subject to special consumption tax at a rate of 20% (twenty percent);
The Ministry of Finance proposes that the General Department of Customs instruct local customs authorities to uniformly implement this.
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