Difference between revisions of "Lead Crystal and Other Type of Crystal"

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(Lead Crystal and Other Type of Crystal Product Properties)
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| 1||Product name||Product name of beverage product. Product name should be standardized for the same product, e.g. product name as specified in product label as approved by Food and Drug Administration (FDA).
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| 1||Product name||Product name of lead crystal or other type of crystal product.
 
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| 2||Brand||Product brand or trademark.
 
| 2||Brand||Product brand or trademark.
 
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| 3||Net content||Volume of the beverage product container in the unit of cubic centimeters (C.C.). Beverage produced or packed or pumped from drink vending machine may use the unit of liters.
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| 3||Contains chemical that makes the product glittering or easily crafted or not||Whether the product contains chemical that makes it glittering or easily crafted such as Lead oxide (PbO), Barium oxide (BaO),  Zinc oxide (ZnO), Potassium oxide (K2O) or not
 
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| 4||Product type||Specified whether the beverage product is "packaged in sealed container" or "produced from drink vending machine".
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| 4||Proportion of chemicals that make the product glittering or easily crafted||Type and proportion of chemicals that make the product glittering or easily crafted such as Lead oxide (PbO), Barium oxide (BaO),  Zinc oxide (ZnO), Potassium oxide (K2O)
 
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| 5||Imported or Domestic product||Specified whether the beverage product is "Imported" or "Domestic" product.
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| 5||Used as raw materials or parts of other products or not||to be used as raw materials or parts of other products or artifacts according to the terms and conditions specified by the Director General
 
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| 6||Carbonated or Non-Carbonated||Specified whether the beverage product is "Carbonated" or "Non-Carbonated" drink.
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| 6||Exempted product or not||Specified whether the product is qualified for tax exemption, which are imitation jewelry and jewel and prosthesis, or not.
 
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| 7||Flavored or Non-Flavored||Specified whether the beverage product is "Flavored" (added sugar or other sweetener or other flavor) or "Non-Flavored" drink.
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| 7||Domestic sell or export||Specified whether the product will be sold domestically or exported.  
 
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| 8||Containing fruit or vegetable juice ingredients or not||Specified whether the beverage product contains fruit or vegetable juice ingredients or not.  
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| 8||Imported or Domestic product||Specified whether the beverage product is "Imported" or "Domestic" product.
 
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| 9||Types and proportion of fruit or vegetable juice ingredients||Specified types and proportion of main fruit or vegetable juice ingredients containing in the beverage product as specified in product label. (between 1-15 items). The information is not needed for beverage products containing no fruit or vegetable juice ingredients.
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| 9||Purpose of use||Types of products by intended use including: stemware glass/ other beverage glass / tableware glass (not including beverage glass) or utensils / other glassware/ beads, imitation pearls, imitation gems or semi imitation gems and crystal made into similar small objects / small glass spheres with a diameter of less than 1 mm
 
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| 10||Containing stimulant ingredients||Specified whether the beverage product contains stimulant ingredients such as Taurine, Inositol, Glucuronolactone, etc. This is a required property if the product contains fruit or vegetable juice ingredients. It is one of the properties used to determine whether the beverage product containing fruit or vegetable juice will be qualified for tax exemption.
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| 10||Suggested retail price|| Specified suggested retail price for the product. It is defined by the product manufacturer or importer. It is the suggested selling price to consumers that is defined honestly and openly in the regular market. The price does not include VAT or local governments tax.
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| 11||Proportion of sweetener ingredients|| Specified types and proportion of sugar or other sweetener content in the beverage product as indicated in the product label. This property is defined for future use and is currently an optional property.
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| 12||Containing caffeine or not||Specified whether the beverage product contains caffeine or not. This property is defined for future use and is currently an optional property.
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| 13||Proportion of caffeine||Specified proportion of caffeine content in the beverage product as indicated in the product label. This property is defined for future use and is currently an optional property.
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| 14||Container type (for beverage packaged in sealed container)/ Unit (for beverage produced or packed or pumped from drink vending machine)||For beverage packaged in sealed container, this property defines the container type such as box, can, bag, cup, bottle. The Excise Department has announced some fixed price per unit for some products in some specified container types. This property can be used to check for the announced price accordingly. For beverage produced or packed or pumped from drink vending machine, this property has the value of "Litre".
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| 15||Suggested retail price|| Specified suggested retail price for the product. It is defined by the product manufacturer or importer. It is the suggested selling price to consumers that is defined honestly and openly in the regular market. The price does not include VAT or local governments tax.
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Revision as of 15:22, 30 August 2015

General Knowledge of Lead Crystal and Other Type of Crystal

Lead Crystal and Other Type of Crystal is glass product that contains lead. It is normally used to make jewelry, furniture, general decoration and appliances like clocks, vases, glass beads, glasses, etc. Types of lead crystal glass may be divided into three categories.

  • Soft glass (Soda Lime) normally contains soda and limestone composition with sand. Normally, it has glass (silica) sand 71-75%, soda 12-16% and other compounds. This type of glass includes glass bottle or jar, glass doors and windows.
  • Crystal glass (Lead Glass) normally contains glass sand 54-65%, lead oxide 18-38%, soda 13-15%. This type of glass usually has a high refractive index and is sparking. It can be used to make beautiful tableware, vases, glasses and other decoration accessories.
  • Borosilicate glass is a type of glass with a boric oxide as a component with glass sand 70-80%, boric oxide 7-13%, and aluminum oxide 2-7%. This type of glass is resistant to chemical corrosion and temperature changes. This glass type is often used in the chemical industry and in the laboratory as well as tubes and medicine bottles in the pharmaceutical industry, lamp part, heat-resistant kitchen utensils used in the oven.

Lead Crystal and Other Type of Crystal Product Properties

No. Property Description
1 Product name Product name of lead crystal or other type of crystal product.
2 Brand Product brand or trademark.
3 Contains chemical that makes the product glittering or easily crafted or not Whether the product contains chemical that makes it glittering or easily crafted such as Lead oxide (PbO), Barium oxide (BaO), Zinc oxide (ZnO), Potassium oxide (K2O) or not
4 Proportion of chemicals that make the product glittering or easily crafted Type and proportion of chemicals that make the product glittering or easily crafted such as Lead oxide (PbO), Barium oxide (BaO), Zinc oxide (ZnO), Potassium oxide (K2O)
5 Used as raw materials or parts of other products or not to be used as raw materials or parts of other products or artifacts according to the terms and conditions specified by the Director General
6 Exempted product or not Specified whether the product is qualified for tax exemption, which are imitation jewelry and jewel and prosthesis, or not.
7 Domestic sell or export Specified whether the product will be sold domestically or exported.
8 Imported or Domestic product Specified whether the beverage product is "Imported" or "Domestic" product.
9 Purpose of use Types of products by intended use including: stemware glass/ other beverage glass / tableware glass (not including beverage glass) or utensils / other glassware/ beads, imitation pearls, imitation gems or semi imitation gems and crystal made into similar small objects / small glass spheres with a diameter of less than 1 mm
10 Suggested retail price Specified suggested retail price for the product. It is defined by the product manufacturer or importer. It is the suggested selling price to consumers that is defined honestly and openly in the regular market. The price does not include VAT or local governments tax.

Excise Tax Rate for Lead Crystal and Other Type of Crystal

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
04.01 Lead Crystal and Other Type of Crystal
04.01(1) (4.1) for used as table ware, kitchen ware, In bathroom, office, interior decoration or other similar purposes 30 15
04.01(2) (4.2) Beads, imitation pearls, imitation gems or semi imitation gems and crystal made into similar small objects and products made from such materials except imitation jewelry and jewel, glass eye other than prosthesis small figure and other ornament made from glass and molded by blow lamp except imitation jewelry and jewel in spherical shape with nominal diameter not exceeding 1 mm. 30 15
04.01(3) (4.3) Products in (1) or (2) to be used as raw materials or parts of other products or artifacts according to the terms and conditions specified by the Director General 30 exempted
04.01(4) (4.4) Others 30 exempted

Excise Tax Rate Search System for Lead Crystal and Other Type of Crystal

Lead Crystal and Other Type of Crystal Excise Tax Rate Search System is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.

Mapping with Harmonized System Code for Lead Crystal and Other Type of Crystal

An import/export of Lead Crystal and Other Type of Crystal products requires to follow certain procedures as regulated by the Customs Department. Therefore, in order to facilitate a taxpayer to request for an import/export permit or to pay taxes and duties at the Customs Department, the mapping between Excise Tax Code and Customs' Harmonized System Code for Lead Crystal and Other Type of Crystal is available, here.