Công văn 5731/TCHQ-TXNK 2022 thực hiện Thông tư 31/2022/TT-BTC

• Số hiệu: 5731/TCHQ-TXNK
• Loại văn bản: Công văn
• Nơi ban hành: Tổng cục Hải quan
• Người ký: Lưu Mạnh Tưởng
• Ngày ban hành: 29/12/2022

MINISTRY OF FINANCE GENERAL DEPARTMENT OF CUSTOMS -------	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ---------------
No. 5731/TCHQ-TXNK Re. implementation of the Circular No. 32/2011/TT-BTC dated June 8, 2022	Hanoi, December 29, 2022

Dear

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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:

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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.

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2.1. Concerning application of export tax rates, preferential import tax rates (including Chapter 98), ordinary import tax rates and off-quota import tax rates:

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));

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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.

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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.

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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:

1. Customs Information Technology and Statistics Department:

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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.

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3. Export and Import Duty Department:

- Further disseminate the content of the Circular No. 31/2022/TT-BTC ;

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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

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