Official Letter 6538/TCHQ-TXNK 2019 Regarding Classification of Vacuum Cleaners for Airplanes Issued by the General Department of Customs.
|Model number:||6538/TCHQ-TXNK||Type of document:||Official Letter|
|Issued place:||General Department of Customs||Signed by:||Dao Thu Huong|
|Date issued:||16/10/2019||Ngày hiệu lực:||16/10/2019|
General Department of Customs received Official Letter No. 2233/HQHCM-TXNK dated July 31, 2019 of Ho Chi Minh City Customs Department. Ho Chi Minh City about problems in classifying aircraft vacuum cleaners for aircraft of Lam Son Refrigeration Electrical Engineering Joint Stock Company. Regarding this, the General Department of Customs has the following opinions:
Pursuant to Clause 1, Article 26 of the Customs Law No. 54/2014QH13, effective from January 1, 2015:
“Classification of goods to determine commodity codes as a basis for tax calculation and implementation of goods management policies. The classification of goods must be based on customs dossiers, technical documents and other information related to exported and imported goods to determine the names and codes of goods according to the List of exported goods. import and export of Vietnam ”.
Accordingly, the classification of goods according to Vietnam’s List of Imports and Exports was made from January 1, 2015 in accordance with the Law on Customs 2014.
Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015;
Pursuant to the Ministry of Finance’s Circular No. 14/2015/TT-BTC of January 30, 2015, guiding commodity classification and analysis to classify goods; analyzing for quality inspection and food safety inspection of export and import goods.
=> See details in Official Letter 6538/TCHQ-TXNK effective from October 16, 2019.