Official Letter 6670/TCHQ-TXNK Year 2019 On HS Code Item Lignocel Issued by the General Department of Customs

Model number:	6670/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Dao Thu Huong
Date issued:	23/10/2019		Ngày hiệu lực:	23/10/2019
			Status:	Unknown

 

General Department of Customs received Official Letter No. 300719-Minichip/CGSQLHQ dated July 30, 2019 of ANHEUSER-BUSCH INBEV Vietnam Beer Co., Ltd on guiding the import of Lignocel HB 500/1000, the General Department of Customs has Comments are as follows:

Refer to the detailed explanation of heading 44.01, Wood chips and waste, cannot be used as wood materials. These materials are used only for making pulp (for making paper) and for making particle board and fiberboard or as fuel. This includes scrap from scrap sawmill; defective products; broken boards; Wooden crates cannot continue to use; bark and shavings (whether or not in blocks, cakes, pellets or similar forms); other wood waste in the process of carpentry; used dyed wood and wood or bark used for tanning. This heading also includes wood scraps and construction waste and broken and cannot be used as wood materials. However, wood articles not separated and suitable for reuse (for example, beams, beams, planks, doors) are to be classified in their respective headings.

– Refer to Note to heading 44.05, Wood pulp is obtained when crushing sawdust, wood chips or wood scraps or sawdust. It is used as a filler in the plastics industry, in the manufacture of particle board or linoleum. Wood pulp can be distinguished from sawdust in heading 44.01 on the basis of smaller and more uniform particle size

Note 1b to chapter 44 prescribes wood, in the form of flakes, chips, shavings, crushed or pulverized, used principally in the manufacture of perfumery, pharmaceuticals, or insecticides, fungicides or other fungi. similar purposes (heading 12.11)

Pursuant to Article 16 of Decree No. 08/2015/ND-CP of January 21, 2015 of the Government, the classification of goods is based on customs and dossiers, technical documents and components, physical properties, goods, features and utilities of export and import goods.

=> See details in Official Letter 6670/TCHQ-TXNK effective from October 23, 2019.