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A query was made regarding which IAE heading should be used for the manufacturing of isothermal bottles, flasks, and handles made of metal and stainless steel. The DGT ruled that it corresponds to heading 316.4 of the first section, provided that precious metals or plating are not used.
Question posed: Classification in the Schedules of the Tax on Economic Activities.
The manufacture of isothermal bottles, flasks, and metal and stainless steel handles must be taxed under heading 316.4 of the first section of the Tariffs, relating to the "Manufacture of household goods". This heading includes various household utensils, provided that precious metals or plated common metals are not used. Registration under this heading authorizes wholesale, retail, and export of the manufactured products.
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