Dagangan:

7. Plastic BottleTrade Name : Plastic (PC) bottle with handle

(1 liter, 1.5 liter, 4 liter & 20 liter)

Kod Tarif (Perintah Duti Kastam 1996):

3923.30.000

Keterangan :

Plastic bottle adalah barangan import yang mempunyai ciri-ciri dan fungsi seperti berikut:-

i. Ia diimport dalam saiz 1liter, 1.5 liter, 4 liter dan 20 liter.

ii. Ia diperbuat dari plastik, berbentuk bulat di bahagian bawah dan bercorong di bahagianatas, mempunyai penutup dan pemegang.

iii. Ia adalah bekas kosong dan akan digunakan untuk diisikan pelbagai jenis cecair.

iv. Berdasarkan maklumat dalam halaman web en.wikipedia.org, ia menjelaskan ‘’plasticbottle’’ seperti berikut :-

“A plastic bottle is a container constructed of plastic, with a neck that is narrower than itsbody and an opening at the top. The mouth of the bottle is normally sealed with a plasticbottle cap. Plastic bottles are typically used to store liquids such as water, soft drinks,cooking oil, medicine, shampoo, milk, and ink. This article provides a description ofcommon plastic container resin materials, their qualities, usages and limitations.’’

Maklumat dalam CROSS Customs Ruling NY M86052 menjelaskan penjenisan bagi “plasticpackaging bottles” seperti berikut:-

“ The submitted sample is identified as a plastic bottle. The bottle is made ofpolyethylene terephthalate (PET). The bottles will be imported empty and used forpackaging bottled water or other drinks for sale to consumers.

The applicable subheading for the plastic packaging bottle will be 3923.30.…. whichprovides for articles for the conveyance or packing of goods, of plastics: carboys, bottles,flasks and similar articles…other.’’

Penerangan mengenai botol plastik diliputi dalam EN mukasurat 742 (HS2002) seperti berikut:-

39.23 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, capsand other closures, of plastics.

3923.30 - Carboys, bottles, flasks and similar articles

This heading covers all articles of plastics commonly used for the packing orconveyance of all kinds of products. The articles covered include :

(a) Containers such as boxes, cases, crates, sacks and bags (including cones andrefuse sacks), casks, cans, carboys, bottles and flasks.

Barangan tidak sesuai dipenjeniskan di bawah kod tarif 3924.10 000 seperti yang diikrar olehpengimport berdasarkan alasan-alasan seperti berikut :-

i. Bentuk botol yang bersaiz besar dan mempunyai pemegang lebih sesuai digunakanuntuk diisi cecair dan seterusnya dijual kepada pembeli.

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ii. Barangan mempunyai ciri “containers for the packing or conveyance of goods”, makatidak sesuai dipenjeniskan di bawah nombor kepala 39.24 dengan merujuk kepadaExclusion Note kepada nombor kepala 39.23 dalam EN mukasurat 743 (HS2002) yangmenyatakan bahawa :-

“The heading excludes, inter alia, household articles such as dustbins, and cups which areused as tableware or toilet articles and do not have the character of containers for thepacking or conveyance of goods, whether or not sometimes used for such purposes(heading 39.24), containers of heading 42.02 and flexible intermediate bulk containers ofheading 63.05.”

Panel Penetapan Penjenisan Barangan telah bersetuju kod tarif ditetap berdasarkan RukunPenjenisan (GIR) 1 dan kod tariff yang bersesuaian bagi barangan ini adalah 3923.30 000sebagai “Plastic bottle’’.

Gambar :

Plastic BottleTrade Name : Plastic (PC) bottle with handle

(1 liter, 1.5 liter, 4 liter & 20 liter)