Uniform classification of agricultural machines

Cultivator

According to the General Department of Vietnam Customs, to accurately classify these two products, it should be based on export and import goods nomenclature which is attached in Circular 103/2015 / TT-BTC of Vietnam.

In particular, imports declared "Hand tractors used in agriculture", including: a hand tractors and tires, without auxiliary parts, using gasoline or diesel engines, designed with mounted/hooks parts for attaching auxiliary devices for pulling and pushing. Goods having the above description are classified in heading 87.01 (this heading has import duty rate of 5% to 30%)

If the name of imports declared as "Plows, Cultivators," including: a tractor, a petrol engine (gasoline or diesel), a set of tires and cage wheel or a cultivating part or ploughshare attached. Products are designed for plowing/cultivating parts from below by replacing tires with cage wheel or cultivating parts/plowshares.

Products with the above description are classified as: tractor parts, engine (petrol or diesel), tires are classified in heading 87.01; The remaining parts used for plowing, cultivating functions are classified in proportion to each kind of agricultural machines under heading 84.32 (this heading has import duty rate of 0% to 20%).

In the light of the above guidance, the General Customs Department requested subordinate units to base on the factual description of import products for comparison with the criteria classification of the heading 84.32 and 87.01 in the nomenclature of export and import goods of Vietnam to determine the specific code of related products.