The General Department of Customs issued Official Letter No. 2526 / TCHQ-TXNK dated 2/5/2019 regarding classification of Black Garlic (Black Garlic Water)”, “Onion Premium (Onion Water)”, “Sansuyoo Extract . Customs decided the product should be classified in heading 22.02 instead of heading 20.09.
The General Department of Customs received the Official Letter No. 0408-CV dated April 8, 2019 of the Super Blue Consulting Service Trading Company Limited petitioning about not accepting the classification results of the General Department of Customs for goods. has a trade name of “Black Garlic (Black Garlic Water)”, “Onion Premium (Onion Water)”, “Sansuyoo Extract (water extracted from Son enchantment)”, are packed 80ml, liquid tea form belonging to the declaration of No. 10238060826 / A11 dated 11/12/2018 at the Customs Branch of Saigon Port KV4 – Customs Department of TP. Ho Chi Minh . In this regard, the General Department of Customs has the following opinions:
Pursuant to Circular No. 14/2015 / TT-BTC dated January 30, 2015 of the Ministry of Finance guiding the classification of goods and analysis for classification of goods and analysis for quality inspection and safety inspection. food; Circular No. 65/2017 / TT-BTC dated June 27, 2017 of the Ministry of Finance promulgating the List of Vietnamese export and import goods;
|HS 2009||“Fruit juices (including grape) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter”.|
|HS 2202||“Water, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavors, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.”|
Refer to the Note Detailed HS Chapter 20, Group 20.09, then:
“However, if adding water to juices or vegetable juices, or adding water to the juice previously concentrated with a ratio greater than the required percentage to obtain normal juices In the initial nature, a diluted product will be obtained which will have the characteristics of beverages of heading 22.02. Fruit juices or vegetable juices contain a ratio of carbon dioxide in excess of the normal rate contained in the juice treated with this substance (carbonated juice) and of course, lemon juice and water Gas used for fruit juice for flavoring is excluded (heading 22.02). “
Comparing with the above provisions, the Company’s imported products have analytical results as “Liquid products, ingredients containing black garlic extract / paint enmity, honey, fruit tray extract. sticky rice / onion, water, non-alcoholic, non-carbonated, packaged 80ml / pack, used directly to drink, without dilution, “is a product that contains vegetable, tuber or fruit juice but has added water, Immediately used without dilution (with or without sugar or other sweetening matter or flavoring), it is not considered to be classified in heading 20.09 but is classified in heading 22.02 “Water, including mineral water and water.” carbonated, containing added sugar or other sweetening matter or flavoring, and other non-alcoholic beverages, excluding juices or vegetable juices of heading 20.09 “, subheading “- Other:”, subheading 2202.99 “- – Other:”, code 2202.99.50 “- – – Other non-carbonated beverages used without dilution”.
The General Department of Customs replies to the Company to know and implement.