“Jacker Potato Chips” taxed 20% import duty

Source: Internet

Specifically, the General Department of Customs said that, the item which was declared under the name "Jacker Potato Chips" and imported by SABICO Foods JSC. has analysis result of "food preparations flavored crisps, slices in oval form, in composition include potato starch, salt, sugar, flavor and fat” so it was not in Chapter 20, it is in Chapter 19, heading 19.05, codes 1905.90.80" - - other crisp savoury food products "(taxed 20% Customs duty).

According to this analysis of the General Department of Customs, in order to classify this item, it is based on the Vietnam Export and Import Classification Nomenclature accompanying Circular 103/2015. It also based on 6 general rules for goods classification under HS nomenclature of the World Customs Organization and refers to Explanation Note HS 2012.

Accordingly, the content of heading 19.05 is " Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products." While, the legal explanatory in Chapter 20 is said that the chapter does not cover “bakers’ wares and other products of heading 19.05” and at the heading 20.05 is exclude “crisp savoury foods of heading 19.05.”

Earlier, SABICO Foods JSC. imported the item "Jacker Potato Chips" and declared with the code 2005.20.11 "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06."(this code has import tax rate of 18%).