Official Dispatch 3431/TCHQ-TXNK 2023 implementing Resolution 44/2023/ND-CP

• Số hiệu: 3431/TCHQ-TXNK
• Loại văn bản: Công văn
• Nơi ban hành: Tổng cục Hải quan
• Người ký: Lưu Mạnh Tưởng
• Ngày ban hành: 30/06/2023

MINISTRY OF FINANCE OF VIETNAM GENERAL DEPARTMENT OF VIETNAM CUSTOMS --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ---------------
No. 3431/TCHQ-TXNK implementing Resolution No. 44/2023/ND-CP	Hanoi, June 30, 2023

To: Customs Departments of provinces and cities of Vietnam.

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I. Disseminate the contents of Decree No. 44/2023/ND-CP among customs officials at Customs Departments, affiliated Sub-Departments and customs declarants in their provinces/cities. To be specific:

1. Regarding reduction of VAT:

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b) VAT reduction does not apply to the articles specified in Appendices I, II and III enclosed with Decree No. 44/2023/ND-CP.

2. Regarding the list of goods not eligible for VAT reduction:

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b) HS codes of goods imported in reality shall be declared on the lines with the asterisk (*) in column (10) Appendix I, column (10) Part A and column (4) Part B Appendix III.

II. Guidance on declaration on VNACCS/VCIS:

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1. Select code VB205 to declare the 8% VAT.

The code VB205 shall not be used for items that are not subject to VAT and items that are subject to 0%, 5% and 10% VAT (according to regulations in the Law on Value-Added Tax).

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If the customs declaration is made before 0:00 of July 01, 2023 (the date of registration specified on the customs declaration is prior to the date on which Decree No. 44/2023/ND-CP comes into force), the 8% VAT shall not be applied (the code VB205 shall not be applied).

For your information and implementation./.

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PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Luu Manh Tuong

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