Nội dung toàn văn Dispatch 1213/TCHQ-TXNK classify SF6 vacuum circuit breakers
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No:1213/TCHQ-TXNK | Hanoi, February 19, 2016 |
To: Customs Departments of provinces
Regarding classification of products declared as “ Máy ngắt mạch điện chân không/SF6” (Vacuum/SF6 circuit breaker),“Thiết bị ngắt mạch tự động” (automatic circuit breaking device) or “Máy cắt điện tự động” (automatic circuit breaker) declared by enterprises,
Pursuant to the Circular No.156/2011/TT-BTC dated November 14, 2011 by the Ministry of Finance on introduction of the Vietnam’s classification Nomenclature of imports and exports; Circular No.103/2015/TT-BTC dated July 01, 2015 by the Ministry of Finance on introduction Vietnam's Classification Nomenclature of Imports and Exports;
Pursuant to the Circular No.49/2010/TT-BTC dated April 12, 2010 by the Ministry of Finance on guideline for classification of imports and exports and import-export duties; Circular No.49/2010/TT-BTC dated January 30, 2015 by the Ministry of Finance on classification of goods, and analysis for classification of goods; analysis for quality inspection, inspection of food safety for imports and exports;
In reference to detail notes of HS 2012, heading 85.35, the General Department of Customs hereby gives instructions as follows:
- A circuit breaker which is suitable for the use of voltage exceeding 1,000V, independently and automatically disconnects without supports of other devices (such as protective relays, programmable logic controllers, etc.) as the amperage or voltage exceeds a certain limit shall be classified into heading 85.35, “ Automatic circuit breakers” sub-heading.
- A circuit breaker for the use of voltage exceeding 1,000V which is unable to automatically disconnects as the electric current and voltage exceed a certain limit and has to be manually disconnected or only able to do so with the use of other devices (such as protective relays, programmable logic controllers, etc.) shall be classified into heading 85.35, sub-heading 8535.30 - Isolating switches and make-and-break switches.
Customs Departments of provinces shall review import of ““ Máy ngắt mạch điện chân không/SF6” (SF6/vacuum circuit breakers), “Thiết bị ngắt mạch tự động” ( automatic circuit breakers) and “Máy cắt điện tự động” (automatic circuit breaking devices) and instruct affiliates to classify above-mentioned articles in accordance with this Official Dispatch.
| PP. DIRECTOR GENERAL |
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