Model trucks aren’t just beloved toys for children; they’re also captivating collectibles for adults. This article delves into the world of model trucks, from their definition and classification to their applications and import policies.
The Diverse World of Model Trucks
Model trucks are miniature versions of real-life trucks, crafted with high detail and accurate proportions, often made from metal, plastic, or wood. They can be static models for display or dynamic models capable of operating like real trucks.
Detailed model truck on display
Classification of Model Trucks
Model trucks are classified based on various criteria:
- By Material: Metal (zinc alloy, aluminum, etc.), plastic, wood.
- By Scale: 1:14, 1:18, 1:24, 1:32, 1:43, 1:50… The smaller the scale, the more detailed and valuable the model.
- By Function: Static models (for display only), dynamic models (can move, remote control).
- By Brand: Modeled after famous truck brands like Mercedes-Benz, Volvo, MAN, Scania…
- By Type: Box trucks, dump trucks, semi-trucks, container trucks…
Collection of different scale model trucks
Applications of Model Trucks
- Toys for Children: Help children develop imagination, thinking skills, and motor skills.
- Collectible Items: Many people collect model trucks as a hobby, expressing personality and aesthetic sense.
- Gifts: Meaningful gifts for relatives and friends who love vehicles.
- Research and Training Purposes: Used in vocational schools and driver training centers for students to learn about the structure and operating principles of trucks.
- Display and Advertising: Truck manufacturers often use model trucks to showcase products and introduce new technologies.
Child playing with a toy model truck
Import Policy for Model Trucks
According to the General Department of Customs, the import of model trucks will be considered based on the intended use.
- Model Trucks for Research, Training, and Display: Exempt from import tax according to Clause 10, Article 16 of the Law on Export Tax, Import Tax.
- Commercial Model Trucks: Subject to import tax policies according to current regulations. Specifically, it is necessary to determine the commodity code based on weight and design to apply accurate taxes. If the vehicle is fully assembled, with all the basic characteristics of a truck (chassis, engine, cabin, driving compartment, wheels…), it belongs to group 87.04, subgroup 8704.90. If it is only a simulation, not operational, for display purposes, it belongs to group 90.23, code 9023.00.00.
Regarding VAT: Model trucks are subject to VAT when imported according to Circular 219/2013/TT-BTC of the Ministry of Finance.
Regarding Special Consumption Tax: If the model vehicle has been processed so that it cannot be traded, operated on the road, or used, it is not subject to special consumption tax.
Customs form for importing model trucks
Conclusion
Model trucks are a fascinating miniature world, offering various uses. Importing model trucks must comply with the laws regarding customs and taxes. Contact Xe Tải Mỹ Đình for detailed advice on different types of model trucks and import procedures.
