Strictly control dossier of LCD panel item

Source: The Internet

This inspection aims to determine the nature of the goods that is a component used for a television set or flat-panel displays. Then based on the characteristics of goods to identify code, apply tax rate and violation handling (if any) in accordance with the law. In the case that inspecting dossiers that don’t have enough evident to determine as stipulated in the guidance, Customs will conduct a physical inspection of imported goods and handle in accordance with regulation.

The reason is that by reviewing, collecting information on the Customs data system, detecting some enterprises declaring unclear and wrong codes leading to insufficient tax payment into the state budget for the items declared as “TV panel”, “LCD panel for producing Led screen”, “backlighting”, “liquid crystal display”,… and so on.

According to the analysis of the General Department of Customs, the items declared as “TV panel”, “LCD panel for producing Led screen”, “backlighting”, “liquid crystal display”,… are determined as a component used for television set, under the heading 85.29 "Parts suitable for use with the apparatus of 85.25 to 85.28", subheading 8529.90 "- others", code 8529.90.91" - - - For television".

From the above guidance, the General Department of Customs requests the provincial/municipal Customs Departments to review and implement post clearance audit for enterprises import this item and handle violation in accordance with regulations.