Official Dispatch No. 1393/TCHQ-TXNK dated March 20, 2013 of General Department of Customs on clarifying goods

THE MINISTRY OF FINANCE

GENERAL DEPARTMENT OF CUSTOMS

Official Dispatch No. 1393/TCHQ-TXNK dated March 20, 2013 of General Department of Customs on clarifying goods

Respectfully to: Nagoya Industrial Equipment Limited Company

(No. 24-26, 9A Street, Trung Son citizen group, Binh Hung, Binh Chanh, Ho Chi Minh City)

On answering the Official Dispatch No. 01/2013/CVHQ dated February 28, 2013 of Nagoya Industrial Equipment Co.,Ltd on the code of servo-assisted unit (in the form of robot hands), the General Department of Customs has opinions as follows:

The goods classification must base on goods description, technical documents, images, evaluation results and real conditions of goods. For the reason that Official Dispatch’s contents does not describe clearly structure as well as operation regime of products beside values and images so the General Department of Customs has no base for giving detailed code. So the Company is suggested to study regulations prescribed at the Circular No. 46/2010/TT-BTC dated April 12, 2010 of the Ministry of Finance guiding the classification of, and application of tariffs to, imports and exports attached with the Circular 156/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance promulgating the list of Vietnam’s imports and exports for detailed implementation.

The General Department of Customs shall inform Nagoya Industrial Equipment Limited Company for acknowledgement and implementation./.

For the General Directorate

For the Head of Import and Export Tax Department

Luu Manh Tuong