Công văn 6061/TCHQ-TXNK năm 2016 về phân loại mặt hàng “máy làm nóng lạnh nước uống” hay “cây nước nóng lạnh” do Tổng cục Hải quan ban hành

To: Customs Departments of provinces and cities

By searching in the relevant database, the General Department of Customs finds that there are differences in the classification of the "water dispenser” product (in Vietnamese: “Máy làm nóng lạnh nước uống” or “Cây nước nóng lạnh”) between the provincial customs authorities.  The “water dispenser” product bears the HS code of 8421.21.22 in a province but it bears a different HS code, 8516.10.10 or 8516.79.90, in another province. For the purpose of consistent classification of this product, based on the opinions given by the Directorate for Standards, Metrology and Quality affiliated to the Ministry of Science and Technology in the Official Dispatch No. 210/TDC-HCHQ dated February 19, 2016 and the Official Dispatch No. 1055/TDC-HCHQ dated June 06, 2016, the General Department of Customs hereby give some opinions as follows:

Based on the Vietnam’s nomenclature of exports and imports enclosed with the Circular No. 103/2015/TT-BTC of the Ministry of Finance, and TCVN 5699-2-21:2007 (IEC 60335-2- 21:2004) Household and similar electrical appliances – Safety Part 2-21: Particular requirements for storage water heaters,  

If the “water dispenser” product is an integrated equipment performing two main functions, water cooling and water heating (without integrated filtration system (including multiple filtering cartridges) for filtering water), and carrying separate water bottles; its cooling function works through the water block and its heating function works through the electric resistance water heating unit; thermostat and bimetallic overload relay are used for controlling the temperature of water, it shall be classified in heading 85.16, subheading 8516.10, and HS code of 8516.10.10 according to Vietnam’s nomenclature of exports and imports enclosed with the Circular No. 103/2015/TT-BTC dated July 01, 2015 of the Ministry of Finance.

If the “water dispenser” product has filtering cartridges performing its filtration function in addition to its water cooling and heating functions; the filtering unit cleans and converts tap water into safe drinking water which then shall be cooled or heated and provided for end users; water filtration is considered the main function of the product with a capacity not exceeding 500 l/h, it shall be classified in heading 84.21, HS code of 8421.21.11 according to Vietnam’s nomenclature of exports and imports enclosed with the Circular No. 103/2015/TT-BTC dated July 01, 2015 of the Ministry of Finance.

Based on the instructions herein, Customs Departments of provinces and cities are required to consider and review the classification of HS code and duty rate, and correctly determine the import duty on the “water dispenser” product in conformity with  the tariff schedules in effect at the time of registration of declaration and origin of goods./.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]