Particularly, in case a commodity specified in Appendix I and Appendix III (attached with Decree No. 15/2022/ND-CP) has a HS code that:
- Indicates a chapter (2 digits), without a specific heading (4 digits) or sub-heading (6 digits) or item (8 digits), all the 8-digit items in that chapter shall apply 10% VAT;
- Indicates a chapter (2 digits), with a specific heading (4 digits) and without a specific sub-heading (6 digits) or item (8 digits), all the 8-digit items in that heading shall apply 10% VAT;
- Indicates a chapter (2 digits), with a specific sub-heading (6 digits) and without a specific item (8 digits), all the 8-digit items in that sub-heading shall apply 10% VAT;
- Indicates a chapter (2 digits), with a specific HS code (8 digits), only that 8-digit item shall apply 10% VAT;
Example: If a line of commodity has "Plastic dạng nguyên sinh” (Plastic in Primary Form) as the commodity name (column 8), HS code (column 10) is 39, with a specific HS code in the 4-digit headings, from 39.01 to 39.13, and a 3914.00.00 code, all the 8-digit items in headings from 39.01 to 39.13 and the 3914.00.00 code shall apply 10% VAT, the remaining 4-digit headings of Chapter 39 shall apply 8% VAT.
Official Dispatch No. 521/TCHQ-TXNK is promulgated on February, 18, 2022.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
742
| Địa chỉ: | 17 Nguyễn Gia Thiều, P. Võ Thị Sáu, Q.3, TP.HCM |
| Điện thoại: | (028) 3930 3279 (06 lines) |
| E-mail: | inf[email protected] |
(028) 3930 3279
Hỗ trợ trực tuyến
0906 22 99 66
