The General Department of Vietnam Customs received the official letter No. 4197 / VPCP-ĐMDN on May 17, 2019 of the Government Office, transferring the problems of Hoa Phat Multi-Function Agricultural Machinery Production Joint Stock Company (the Company) on classification. goods “digger machine”. In this regard, the General Department of Customs has the following opinions:
On April 22, 2019, the General Department of Customs issued Official Letter No. 2343 / TCHQ-TXNK guiding the Company on the classification of “digger machine”.
Please contact the Company directly to the Customs Sub-department where the declaration is registered to receive specific instructions if any problems remains.
Contents of 2343/TCHQ-TXNK:
On the basis of the contents of the guidance on classification of “tillers” in Official Letter No. 7986 / TCHQ-TXNK dated August 18, 2016 of the General Department of Customs;
1. Items “agricultural digger” used in agriculture include: a tractor, an engine (petrol or diesel), a steam wheel together with a set of gear wheels or an attached hopper, designed to Install the lower tiller by replacing the steam wheel with a cage or tiller, classified as follows:
– Traction parts, engines (gasoline or diesel), steam wheels are classified in heading 87.01, subheading 8701.10, code 8701.10.11 for those with a capacity not exceeding 22.5kW, with or without operation. by electricity or code 8701.10.91 for other machines;
– The remaining parts perform the digging function (from bottom to top or from top to bottom), of heading 8432, code 8432.29.00.
2. Items of “digger machine” used in agriculture, using gasoline or diesel engines, using the force of hands when operating, specialized in hitting, creating beds for planting and gardening, can only be used with blades cultivating to perform the digging function (bottom-up or top-down), do not use steam wheels, cages and no other parts for pulling, of heading 84.32, code 8432.29.00.