| Letter of the Department of Duty Collection of the General Administration of Customs on Specifying Issues concerning Classification of and Import VAT Rate for Condoms | | 海关总署关税征管司关于明确避孕套归类及进口增值税税率问题的函 |
| (Letter No. 112 [2017] of the Department of Duty Collection of the General Administration of Customs on September 7, 2017) | | （2017年9月7日 税管函[2017]112号） |
| All customs offices directly under the General Administration of Customs: | | 各直属海关： |
| The Guangzhou Customs has sent a letter on request for instructions on issues concerning the payment of taxes unpaid on commodities imported in the mode of bonded online shopping in cross-border e-commerce whose classification is erroneous and the VAT on imported condoms (Letter No. 208 [2017], Guangzhou Customs). Upon deliberation, the relevant issues are hereby specified as follows: | | 广州海关来函，就跨境电子商务网购保税进口商品归类错误补税和进口避孕套增值税等问题请示(穗关归函[2017]208号)。经研究，现就有关问题明确如下： |
I. In accordance with the Import and Export Tariffs (2017), condoms made of vulcanized rubber (excluding hard rubber) are classified into the HS code 40141000.00. Condoms made of polyurethane are classified into the HS code 39269090.20, which is newly added this year (and is split from the original HS code 39269090.90).
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