Công văn 2947/TCHQ-TXNK áp mã số mặt hàng “bông rơi chải kỹ” do Tổng cục Hải quan ban hành

To: Customs Departments of provinces and cities

Pursuant to Official Dispatch No.7592/BTC-TCHQ dated June 07, 2012 and Official Dispatch No.7666/BTC-TCHQ dated June 08, 2012 of the Ministry of Finance regarding application of HS code for comber noil, below are instructions from the General Department of Customs given to entities:

Pursuant to the tax rate of import tariff preferential issued together with Circular No.157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance;

Pursuant to opinions from the Ministry of Natural Resources and Environment in Official Dispatch No.731/BTNMT-TCMT dated March 16, 2012 and opinions of the Ministry of Industry and Trade in Official Dispatch No.1168/BCT-CNN dated February 20, 2012:

The comber noil which is categorized as cotton materials (lower quality) used directly for production during the stage of initial cotton processing has a HS code of 5203.00.00 - - - -. Cotton carded or combed, is eligible for 0% tax and is not categorized as imported scrap that requires an import license issued by the Ministry of Natural Resources and Environment.

Customs Departments of provinces and cities are requested to categorize and apply tax, management policy intended for cotton as regulated according to results of physical inspection of imported goods. 

LIST

OF ENTERPRISES(Issued together with Official Dispatch No.2947/TCHQ-TXNK dated June 13, 2012)

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