Vietnam Customs guiding classification and taxation of liquid food supplements

Pursuant to official Letter No. 7183 / TCHQ-TXNK ,Letter no.1140/TCHQ-TXNK and 3177/TCHQ-TXNK, HS code of supplementary food/dietary supplement/food supplement containing multiple ingredients (e.g. water, plant extract, sugar, vitamin, etc.) in liquid form, prepackaged for instant use without dilution, not containing alcohol or alcohol content not exceeding 0.5% by volume in 2019 shall be heading 22.02., “subheading 2202.99” – Other: “, code 2202.99.50 “- -Other non-aerated beverages ready for immediate consumption without dilution.

 

Contents of above officials letter as below:

Letter no.3177/TCHQ-TXNK dated 21 May 2019:

The General Department of Vietnam Customs received the Official Letter No. 12223 / HQHP-KTSTQ dated 18 September 2018 of the Customs Department of Hai Phong and some official dispatches of some businesses on tax classification and handling of food products for liquid health protection. In this regard, the General Department of Vietnam Customs has the following opinions:

The General Department of Customs issued Official Letter No. 7183 / TCHQ-TXNK dated November 2, 2017 and Official letter no. 1140 / TCHQ-TXNK dated March 5, 2018 guiding the classification and handling of tax on liquid food supplements.

In this regard, the General Department of Customs also had meetings with Hai Phong City Customs Department on April 9, 2019 and May 17, 2019.

Customs Department of Hai Phong city is kindly proposed to base on characteristics, composition, structure, physical, chemical, utility, packing specifications and other attributes of actual imported goods to compare the rules the law of classifying goods for classification and tax treatment according to its competence.

The General Department of Customs informs the Customs Department of Hai Phong city to know and implement.

 

Letter No. 7183 / TCHQ-TXNK dated 2 Nov 2017

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 Pursuant to Circular No. 14/2015 / TT-BTC dated January 30, 2015 of the Ministry of Finance guiding the classification of goods and analysis to classify goods; analysis for quality inspection, food safety inspection for export and import goods; Pursuant to the Ministry of Finance’s Circular No. 103/2015 / TT-BTC of July 1, 2015, promulgating the List of Vietnamese export and import goods; Detailed HS Notes 2012; referring the classification of the World Customs Organization at letter No. 16NL0326-TT dated October 24, 2016.

In the case of identification of complementary foods / health-protective foods / functional foods consisting of many ingredients (eg water, plant extracts, sugar, vitamins, …) in liquid form, ready-to-drink packaging, not to be further diluted, containing no alcohol or containing alcohol of a concentration not exceeding 0.5% by volume, heading 22.02. “Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit or vegetable juices of heading 20.09., “subheading 2202.90” – Other: “, code 2202.90.30 “- -Other non-aerated beverages ready for immediate consumption without dilution”, regardless of the used dosage .

 

Letter no.1140/TCHQ-TXNK dated 5 March 2018

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  1. Taxation of liquid food supplements

For goods classified as “supplementary food/dietary supplement/food supplement containing multiple ingredients (e.g. water, plant extract, sugar, vitamin, etc.) in liquid form, prepackaged for instant use without dilution, not containing alcohol or alcohol content not exceeding 0.5% by volume” before November 02, 2017 (the issuance date of Official Dispatch No. 7183/TCHQ-TXNK):

– If the importer declares the tax payable itself (without guidance from the customs) but fails to use the HS code 2202.90.30, tax shall be applied according to the customs dossier, the actual goods and instructions in Official Dispatch No. 7183/TCHQ-TXNK.

– Regarding goods for which the Ministry of Finance and customs authorities have issued instructional documents, tax shall be applied according to the effective date of such instructional documents.

 

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