Provisional Translation
| OTO No. | 541 | Classification | MOF-98 |
|---|---|---|---|
| Date of Acceptance | December 11, 1995 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
| Responsible Ministries | Ministry of Finance | Related Laws | Customs Tariff Law Liquor Tax Law |
| Complainant | Domestic firm | Exporting Countries | Vietnam |
| Subject | Tariff classification pertaining to import of substance including ethanol (food additive) | ||
| Details of Measures | In response to the complainant's assertion that when substance including ethanol is imported it is classified as liquor, but that substance including ethanol of the same composition as the product in question is distributed as a food additive in Japan, the following reply was made: 1. When the documents and samples of the product submitted were inspected, the alcohol in question was found to be mixed with the same ingredient, in the same proportion, as that set out as a denaturing agent under the rules for selling alcohol, had a characteristic smell, and the product format and labeling indicated that it was used as a food additive by food manufacturers. It was thus clear that this product was intended for use other than drinking and that it would be difficult to drink, and therefore it will not be handled as liquor. 2. Regarding the prior inspection system, under Section 7, Article 3 of the Customs Law, when the payer of customs duties or other party, after having filed an import declaration for goods subject to customs duties paid upon declaration is requested to present the imported goods for inspection, the relevant authorities endeavor to undertake appropriate inspection, and the customs office gives answers, as far as possible, regarding inquiries on categories for application of the domestic consumption tax, tax rate and whether "other laws" as set out in the rules of Clause 70 of the Customs Law apply. In cases where tax must be paid, the customs office directs the party to inquire at the relevant government office (in this case, the National Tax Administration, the National tax Bureau, or regional taxation offices). Regarding import declarations to customs, customs officers examine the declarations and conduct inspections when necessary. In cases of doubt as to whether the liquor tax applies, the customs office inquires to the National Tax Administration or other body. |
||
| Classification of Processing | A | Directions | I-b |
| Remarks | |||