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MINISTRY OF
FINANCE
GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 5731/TCHQ-TXNK
Re. implementation of the Circular No.
32/2011/TT-BTC dated June 8, 2022
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Hanoi, December
29, 2022
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Dear
- Affiliates of the General Department of
Customs;
- Departments of Customs of cities and provinces.
Pursuant to the Circular No. 31/2022/TT-BTC dated
June 8, 2022 of the Ministry of Finance regarding the Vietnam’s Nomenclature of Exports and Imports, and the Circular
No. 72/2022/TT-BTC dated November 30, 2022 regarding invalidation of the
Circular No. 31/2022/TT-BTC, Vietnam’s
Nomenclature of Exports and Imports shall take effect as from December
30, 2022;
Following the Official Dispatch No. 4891/TCHQ-TXNK
dated November 17, 2022 of the General Department of Customs regarding
implementation of the Circular No. 31/2022/TT-BTC dated June 8, 2022, the
General Department of Customs herein provide guides to the implementation of
some of the following tasks:
I. Regarding classification of goods and apply
tariff rates as from December 30, 2022:
1. Regarding
classification of goods:
Classifying goods according to Vietnam’s Nomenclature of Exports and Imports,
and 6 General Rules for Explanation for classification of goods issued together
with the Circular No. 31/2022/TT-BTC and current regulations regarding
classification of goods, and by consulting respective notes of HS2022 attached
to the aforesaid Official Dispatch No. 4891/TCHQ-TXNK.
2. Regarding
application of tariff rates:
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Pursuant to the Decree No. 122/2016/ND-CP dated
September 1, 2016; the Decree No. 125/2017/ND-CP dated November 16, 2017; the
Decree No. 57/2020/ND-CP dated May 25 2020; the Decree No. 101/2021/ND-CP dated
November 15, 2021; the Decree No. 51/2022/ND-CP dated August 8, 2022 of the
Government; the Decision No. 36/2016/QD-TTg dated September 1, 2016, No.
45/2017/QD-TTg dated November 16, 2017 and No. 28/2019/QD-TTg dated September
16, 2019 of the Prime Minister (hereinafter referred to as Tariff Schedule
Decree(s) or Decision(s));
In order to ensure compliance with regulations in
force, as from December 30, 2022, when the Circular No. 31/2022/TT-BTC remains
in force until the effective dates of the Decrees replacing these Tariff
Schedule Decrees or Decisions, all relevant units shall be required to look up
and guide enterprises to make their customs declarations according to
nomenclature codes defined in the Circular No. 31/2022/TT-BTC and the
corresponding tax rates specified in the Tariff Schedule Decrees and Decisions
mentioned in Appendix I to this document.
For the nomenclature codes with tax rates marked
"KBTC" as defined in Appendix I, all relevant units shall be required
to look up and guide enterprises to declare manually on the e-customs clearance
system according to the instructions given in Appendix 2, i.e. applying the tax
rates to goods identified by the codes in column 1 according to the tax rates
specified in column 4 corresponding to the codes in column 3.
Example: Classifying and applying tax rates to
exported goods "agarwood, aquilaria agallocha roxb, fresh or dried,
cut, ground or powdered": Based on the Nomenclature and 6 General
Rules issued together with the Circular No. 31/ 2022/TT-BTC, as such item
identified by the code 1211.90.17 with the export tax rate is marked
"KBTC" in Section I of Appendix 1, thus further looked up in Appendix
2, it has the tax rate of 20 % (column 4) according to the corresponding tax
rate applied to the code 1211.90.16.10 (column 3) as specified in the Tariff
Schedule Decrees and Decisions.
Where there is any difference in the tax rates
applied under the guidance in this document and the above-mentioned Tariff
Schedule Decrees and Decisions, the codes specified in the Circular
31/2022/TT-BTC and the tax rates corresponding to the codes in force in the
aforesaid Tariff Schedule Decrees and Decisions shall be applied.
2.2. Concerning application of preferential
export tax rates or special preferential import tax rates under bilateral and
multilateral FTAs
Looking up and applying preferential export tax
rates and special preferential import tax rates in accordance with the provisions
of the Government's Decrees promulgating the Preferential Export Tariffs and
Special Preferential Import Tariffs effective as from December 30, 2022.
II. Implementation:
In order to ensure effective implementation, the
General Department of Customs would require you to continue to carry out the
tasks specified in the Official Dispatch No. 4891/TCHQ-TXNK and those mentioned
hereunder:
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Take responsibility to input updated tax rates in
Appendix 1 into the VNACCS system to support automatic declaration.
2. Departments of
Customs in cities and provinces:
- Advise and guide enterprises to make declarations
in accordance with regulations in force and instructions in this document when
contacting you to fulfill their customs declaration obligations.
- Where there is any issue arising from the
implementation process, you are required to send timely feedback to the General
Department of Customs (via Export and Import Duty Department) for further
actions.
3. Export and Import
Duty Department:
- Further disseminate the content of the Circular
No. 31/2022/TT-BTC;
- Prepare general reports on issues or queries for
submission to the leadership of the General Department of Customs to seek its timely
and consistent directives.
Contact person: Ms. Nguyen Thu Huong – Vice Head
of Department - Export and Import Duty Department (0983.438.859); Ms. Dao Thi
Thanh Thuy – Officer - Export and Import Duty Department (0983.025.956).
For your information and compliance./.
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PP. GENERAL
DIRECTOR
DEPUTY GENERAL DIRECTOR
Luu Manh Tuong