General Knowledge of Lead Crystal and other Crystal Glass
“Glass and glassware” means an article and utensil made of glass, i.e. glass, lead crystal and other crystal glass.
Lead Crystal and other Crystal Glass Product Properties
|1||Product name||Product name of lead crystal or other crystal glass 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||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 government tax.|
|7||Exempted product or not||Specified whether the product is qualified for tax exemption, which are imitation jewelry and jewel and prosthesis, or not.|
|8||Domestic sell or export||Specified whether the product will be sold domestically or exported.|
|9||Imported or Domestic product||Specified whether the beverage product is "Imported" or "Domestic" product.|
|10||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.|
Excise Tax Rate for Lead Crystal and other Crystal Glass
|Categories||List of Particulars||Excise Rates|
|Percentage Per Value||Per Volume|
|05.01||Lead crystal and other crystal glass||0|
|05.90||Others as prescribed in the Ministerial Regulations||30|
Excise Tax Rate Search System for Lead Crystal and other Crystal Glass
Lead Crystal and other Crystal Glass 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.
Excise tariff calculation for lead crystal or other crystal glass is based on Excise rate per value only.
Excise Tariff per value = (Suggested retail price x Excise rate per value) x 0.01
Mapping with Harmonized System Code for Lead Crystal and other Crystal Glass
An import/export of lead crystal or other crystal glass 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 or other crystal glass is available, here.