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SubjectHS2710124000

  • Author Jerry
  • Date 2019-05-16
  • Hit 51
  • File
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Hi, I'm looking for some information on HS2710124000. I don't really understand the description of this HS code and the corresponding tax rates. Does this item just refer to Naphtha? Also, why is the basic tariff 0%, and WTO tariff is 5% with adjustment duty of 0.5%. So what is the applicable tax rate here? Thank you.

AnswerRe: HS2710124000

  • Answerer관세청 
  • Date2019-05-16 
  • File
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Dear Sir you for visiting our site Regarding your question, HS 2710.12 classifies "Petroleum oils and oils obtained from bituminous minerals(other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: - Light oils and preparations”, and naphtha corresponding to that category is classified in HSK 2710.12-4000 HS 2710.20 classifies "Petroleum oils and oils obtained from bituminous minerals(other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel and other than waste oils :”, and "light oils and preparations ?naphtha" are classified in HSK 2710.20-1040. If you want to check the correct HS code, please use the Advance Classification Ruling system. How to apply(Request for Advance Classification Ruling): Customs Valuation Classification Website (http://cvnci.customs.go.kr) - (Intermediate) [민원서비스]-[품목분류](※ This site does not provide English service) ㅇ Phone: Customs Valuation Division (☎ 042-714-7535) ㅇ Application by internet, mail or visit with application, sample and supporting documents - Customs clearance system(UNI-PASS): https://unipass.customs.go.kr - Mail address: 34027, Techno 2, Yuseong-gu, Daejeon 214 Classification of the Customs Evaluation Classification 3F Classification, Front of Receptionist If classified under No. 2710.12-4000, the tariff rate shall be 0% for basic tariff, 5% for WTO tariff, 0.5% for adjustment tariff, The order of tax rate application is that the adjustment tariff takes priority over the basic tariff, If the WTO Agreement tariff is lower than the adjusted tariff and the basic tariff, the WTO Agreement tariff shall be applied first. In summary, Adjustment tariffs(0.5%) may apply. Thanks
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