To: Customs
Departments of provinces and cities.
The General Department of Customs has received
inquiries about the implementation of the Law on export and import duty No. 107/2016/QH13,
Decree No. 134/2016/ND-CP dated September 1, 2016 and guiding documents from
Departments of Customs of provinces and cities. With a view to facilitate the
implementation of the Law on export and import duty No. 107/2016/QH13, Decree
No. 134/2016/ND-CP, together with Official Dispatch No. 11567/TCHQ-TXNK dated
December 8, 2016, the General Department of Customs responds to the inquiries
made by Departments of Customs of provinces and cities as follows (see the
enclosed table):
PP. DIRECTOR GENERAL
DIRECTOR GENERAL DEPUTY
Nguyen Duong Thai
APPENDIX
INQUIRIES
FOR IMPLEMENTATION OF THE LAW ON EXPORT AND IMPORT DUTY NO. 107/2016/QH13,
DECREE NO. 134/2016/ND-CP AND GUIDING DOCUMENTS
(Issued together with Official Dispatch No. 7599/TCHQ-TXNK dated November
20, 2017)
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Categories of
inquiries
Inquiries made
by local Departments of Customs
Responses of
the General Department of Customs
I
Anti-dumping duty,
countervailing duty, safeguard duty, environment tariff
1
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- Article 8 of Circular No. 152/2011/TT-BTC dated
November 11, 2011 stipulates 5 cases eligible for environment protection duty
refund without any case specifying that material imported for producing goods
to be exported will be eligible for duty refund. From September 1, 2016, the
environment protection tax on materials imported to produce goods to be
exported shall be paid in full immediately without any provision of
eligibility for duty refund after export. If
materials imported for processing or producing goods to be imported that are
further consumed in Vietnam and harmful to Vietnam’s environment (such as
lubricants, etc.) are not eligible for tax exemption, it must be specified
that such materials are not eligible for duty refund as well.
(Customs Department of Dong Nai)
- Pursuant to Official Dispatch No.
17707/BTC-TCHQ dated December 14, 2016 of the Ministry of Finance on
guidelines for application of anti-dumping duty, countervailing duty,
safeguard duty, and other guiding documents, such an anti-dumping duty,
countervailing duty or safeguard duty shall be applied similarly to the
import duty in terms of the point of time at which assessable tax is
determined, deadline for paying tax, tax exemption, duty refund, etc.).
- Environment protection tax: Pursuant to the Law
on environment protection tax, Circular No. 152/2011/TT-BTC dated November
11, 2011, Circular No. 159/2012/TT-BTC dated September 28, 2012 of the
Ministry of Finance, materials imported to produce goods to be exported are
neither eligible for environment protection tax cancellation nor environment
protection duty refund.
II
Tariff
2
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Pursuant to Decree No. 129/2016/ND-CP dated
September 1, 2016, goods imported to Vietnam from the Socialist Republic of
Vietnam (goods from free trade zone imported to domestic market) may claim
preferential tariff treatment if they are under preferential import tariff,
fulfill conditions for direct transport, comply with regulations on origin of
goods, and obtain Certificate of Origin form D.
In practice, however, there is an issue regarding
indirectly-imported goods (goods that are delivered to another entity in
Vietnam appointed by the overseas importer)/exports delivered to domestic (at
the request of the importer) as follows: Enterprise A in Vietnam enters into
a sale contract with foreign enterprise B, specifying that enterprise C in
Vietnam (neither an export processing enterprise nor an enterprise in a
export processing zone) shall deliver goods to enterprise A. The
indirectly-imported goods of enterprise C obtain C/O form D (RVC is more than
40%), meet origin criteria and be included in the preferential import tariff
ATIGA.
Accordingly, pursuant to Decree No.
129/2016/ND-CP dated September 1, 2016, indirectly-imported goods of
enterprise A are not eligible for claiming preferential tariff treatment.
However, Point 1 of Official Dispatch No. 1744/TCHQ-GSQL dated April 22, 2011
of the General Department of Customs on guidelines for C/O form D issued to
exports delivered to domestic processors specifies that: ...“require relevant
entities to consider granting preferential tariff treatment to indirectly-imported
goods obtaining C/O issued by designated authorities by the Ministry of
Industry and Trade member of free trade agreement".
Proposal: Propose the General Department of
Customs to provide guidance in accordance with the Law on export and import
duty No. 107/2016/QH13 and Decrees promulgating preferential tariff schedule.
(Customs Department of Quang Ninh)
The General Department of Customs gathered
inquiries and forward them to the Ministry and competent authorities for
consideration. Currently, while guidelines remain absent, laws and
regulations in force will prevail.
III
Deadline for paying duty,
guarantee, security deposit of duty payable
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Pursuant to the Law on Value-Added Tax and the Law
on Special Excise Duty, no provision specifies that an enterprise eligible
for customs and tax incentives (hereinafter referred to as preferential
enterprise) is a taxpayer. The Law on Tax Administration does not impose a
deadline for tax payment on such an enterprise as well. Accordingly, whether
deadline for paying tax of the preferential enterprise as prescribed in the
Law on Export and Import Duty No. 107/2016/QH13 is the same with that of VAT
or special excise duty.
(Customs Department of Ho Chi Minh
City)
Clause 1 Article 4 of Decree No. 134/2016/ND-CP
dated September 1, 2016 specifies as follows: “deadline for paying tax
prescribed in Article 9 of the Law on Export and Import Duty applies to
taxable exported and imported goods in accordance with regulations of law on
taxation”. Accordingly, a preferential enterprise is entitled to apply
deadline for paying tax as prescribed in Article 9 of the Law on Export
and Import Duty No. 107/2016/QH13 applicable to duties relevant to
exported goods and imported goods.
4
Pursuant to the Law on Export and Import Duty No.
107/2016/QH13, an enterprise is not required to pay duties immediately.
Pursuant to Official Dispatch No 8450/TCHQ-CNTT dated September 1, 2016 and Official
Dispatch No. 8621/TCHQ-TXNK dated September 8, 2016 of the General Department
of Customs, Sub-departments of Customs must create a document of grace period
adjustment.
Accordingly, in case of a green channel
declaration, the customs authority considers how to create a document of
grace period adjustment. Department of Customs of Ho Chi Minh City proposes
that the abovementioned step should be taken automatically in the system.
(Customs Department of Ho Chi Minh
City)
The determination of deadline for paying tax
applicable to preferential enterprises has been automatically designed in the
accounting centralized system.
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5
Request the General Department of Customs to
adjust the VNACCS/KTTT with a view to make the process from registration to
the liquidation of every declaration (including customs fees) automatic as
follows:
1. Monthly tax arrears of preferential
enterprises shall be processed automatically in the centralized accounting
program;
2. The monthly tax arrears of preferential
enterprises in the centralized accounting program shall be processed to make
the estimates of state budget revenues;
3. The preferential enterprise shall not if the
centralized accounting system has not completed the liquidation process of
the tax amount paid on the 10th of each month.
(Customs Department of Ho Chi Minh
City)
1+2. The automation and processing of monthly tax
arrears of preferential enterprises: The centralized accounting system, at all
times, automatically makes a list of tax arrears owned by all enterprises
(this function is available even when a document is created in the system)
and the function aimed at managing and monitoring tax arrears owned by all
enterprises has been also available.
3. The preferential enterprise shall not be
coerced if the centralized accounting system has not completed the
liquidation process of the paid tax amount that was paid on the 10th of each
month: The General Department of Customs has promulgated Official Dispatch
No. 10461/TCHQ-CNTT dated November 4, 2016. Accordingly, when the system may
adjust grace period automatically for preferential enterprises as prescribed
in the Law on Export and Import Duty No. 107/2016/QH13 from November 4, 2016,
the said problem has been addressed.
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1. Monitoring and inputting security deposits of
temporarily-imported goods (prescribed in Point dd Clause 9 Article 16 of the
Law on Export and Import Duty No. 107/2016/QH13):
- Currently, the deposit form is updated
manually, request IT Department to synchronize the declarations from VNACCS
and security deposit payment slip from banks or treasury agencies to
centralized tax accounting system.
Function M. Input deposit document to manage
security deposits in the centralized tax accounting system without assurance
of monitoring deposit. Request to use the following function: 2. Input/D.
accounting records relevant to declaration/insert form – Type of accounting
record: Deposit form; Q2. Withdrawal form.
2. Monitoring and managing guarantees of
temporarily-imported goods:
- There have not been guidelines for monitoring
and statement of guarantees of temporarily-imported goods that have been
re-exported within the prescribed time limit (including extensions) so far.
Customs Department of Hai Phong requests as follows: At the request of
enterprise, the customs authority shall send a notice of completion of
temporarily-imported goods in order for the enterprise and the bank to make
the statement of guarantee.
- The centralized tax accounting system has not
recorded the subtraction of declared imports from the import quota and
re-establishes guarantee and warning if an enterprise has not paid tax or
liquidates the declaration. Request IT Department to upgrade the system as mentioned
above in accordance with the Law on Export and Import Duty No. 107/2016/QH13.
(Customs Department of Hai Phong, Customs
Department of Quang Ninh)
1. The General Department of Customs has
promulgated Official Dispatch No. 292/TCHQ-TXNK dated January 16, 2017 on
handling of duties on temporarily-imported goods in the VNACCS/VCIS and the
centralized accounting system. However, such Official Dispatch has been
suspended by Official Dispatch No. 575/TCHQ-TXNK dated January 25, 2017 due
to certain difficulties in the management and accounting methods.
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7
Pursuant to the Law on Export and Import Duty No.
107/2016/QH13, a preferential enterprise is entitled to delay its duty
payment until the 10th of subsequent month (total duty payable of all
import declarations within the current month and following days of the
subsequent month). Currently, after duty payment, the preferential enterprise
is considered late duty payment nationwide.
(Customs Department of Ho Chi Minh
City)
The monitoring of duty arrears due to
preferential enterprises has been automatically designed in the centralized
accounting system.
IV
Gifts exempt from duties
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Generally, specific drugs imported in the form of
gifts do not enclose with directions in Vietnamese that deters customs
officials from distinguishing drugs for people having fatal diseases
specified in the Appendix IV Decree No. 134/2016/ND-CP. Request the General
Department of Customs to propose the Ministry of Health to promulgate a list
of specific drug trade names equivalent to the Appendix IV or provide
guidelines for specific drugs without directions in Vietnamese.
(Customs Department of Ho Chi Minh
City)
Clause 4 Article 3 of Circular No. 38/2015/TT-BTC
specifies that if a document in the dossier prescribed in Clauses 1, 2 and 3
is not in Vietnamese or English, the customs declarant or taxpayer must
translate it into Vietnamese and take responsibility for its translation.
Accordingly, if a specific drug is imported in
the form of a gift without directions in Vietnamese or English, the taxpayer
must translate it into Vietnamese and take responsibility for its
translation.
V
Duty exemption on
processing
9
Whether exports delivered to domestic processors,
processing enterprises, transfer of materials between processing agreements, or
temporary imports are subject to duties as prescribed in Clause 3 Article 2
of the Law on Export and Import Duty No. 107/2016/QH13.
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- Pursuant to Clause 3 Article 2 of the Law on
Export and Import Duty No. 107/2016/QH13, exports delivered to domestic
processors are subject to duties.
The said inquiry is ambiguous, while the
circumstances eligible for duty exemption or non-taxable status are specified
in the Law on Export and Import Duty No. 107/2016/QH13, please refer to this
Law for implementation; any further inquiry shall be reported to the General
Department of Customs for consideration.
- With regard to materials being transferred from
a processing agreement to another processing agreement: The General
Department of Customs provides guidelines in Point 7 Section III of Appendix
issued together with Official Dispatch No. 11567/TCHQ-TXNK, accordingly, if
the temporary imports for being processed are not re-exported, upon the time
limit for processing agreement, but are transferred to another processing
agreement, subject to procedures for exports delivered to domestic processors
are exempt from duties in accordance with laws and regulations on customs,
the Law on Export and Import Duty No. 107/2016/QH13, and Decree No. 134/2016/ND-CP.
10
Point b Clause 2 Article 10 of Decree No.
134/2016/ND-CP, Point a Clause 2 Article 12 of Decree No. 134/2016/ND-CP
specify conditions for processing and exemption of duties on materials imported
to manufacture exports as follows: the taxpayer or processor or export
manufacturer has a processing or export manufacturing facility within
Vietnam’s territory.
Accordingly, whether the taxpayer, processor or
export manufacturer is required to justify the lawful ownership or right to
use of the facility.
(Customs Department of Long An)
The General Department of Customs provides
guidelines for this matter in Point 11 of Official Dispatch No.
11567/TCHQ-TXNK dated December 8, 2016 and Official Dispatch No.
6435/TCHQ-TXNK dated October 2, 2017 on guidelines to Customs Department of
Dong Nai. Accordingly, if the taxpayer fails to comply with Articles 10, 12,
and 36 of Decree No. 134/2016/ND-CP, Decree No. 08/2015/ND-CP, Circular No.
38/2015/TT-BTC, the taxpayer is not eligible for duty exemption or refund as
prescribed.
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Clause 4 Article 10 of Decree No. 134/2016/ND-CP
dated September 1, 2016 specifies as follows: “Refuses, scrap, redundant
raw materials and supplies imported for processing under a processing
contract shall be exempt from import duties when they are sold domestically
provided they do not exceed 3% of the quantity of each type. VAT, special
excise tax and environmental protection tax (if any) shall be paid to the
customs authority”.
1. Whether the refuses or scrap within the
aforesaid processing quota are liable to VAT, special excise tax and
environmental protection tax (if any) to be paid to the customs authority.
2. If an enterprise imports fabric but its scrap
is clothing, then how the tax return is made.
(Customs Department of Binh Dinh, Customs
Department of Quang Ngai)
1. Filing returns and remitting payments of
special excise tax, VAT, and environmental protection tax:
This matter has been guided in Clause 4 Article
10 of Decree No. 134/2016/ND-CP, Point 6 of Official Dispatch No.
11567/BTC-TCHQ dated December 8, 2016. Accordingly, refuses, scrap, redundant
raw materials and supplies imported for processing under a processing
contract shall be exempt from import duties when they are sold domestically
provided they do not exceed 3% of the quantity of each type. VAT, special
excise tax and environmental protection tax (if any) shall be paid to the
customs authority.
2. The opinion of Customs Department of Binh Dinh
has been recognized for making further amendments to Circular No.
38/2015/TT-BTC.
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With regard to goods exported for processing
subject to export duty with the duty paid.
Whether the refund of export duty paid on
materials or supplies exported for processing that are completely re-imported
in the form of a finished product could be claimed.
(Customs Department of Da Nang)
Pursuant to Article 11 of Decree No.
134/2016/ND-CP, goods exported for processing subject to export duties are
not exempt from export duties
Pursuant to Article 33 through Article 37 of
Decree No. 134/2016/ND-CP on circumstances in which refund of duties is
eligible, no circumstance specifies that the it is possible to claim a refund
of duty paid on goods exported for processing that are completely re-imported
in the form of a finished product.
13
The Law on Export and Import Duty No.
107/2016/QH13 and the Decree No. 134/2016/ND-CP do not set forth that redundant
refuses and scrap exported to return to the processor are subject to export
duties as prescribed in the export tariff schedule issued together with
Decree No. 122/2016/ND-CP. Whether the redundant refuses and scrap exported
to return to the processor, upon the completion of the processing agreement,
are subject to export duties.
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Pursuant to Article 10 of the Decree No.
134/2016/ND-CP, Article 21 of Circular No.
14
1. Whether a taxpayer may submit an original of
bank guarantee or a payment slip of a security deposit paid to the competent
authority’s deposit account at the State Treasury if the letter of bank
guarantee has not been updated in the customs electronic data processing
system.
2. Regarding statement: Pursuant to Article 60 of
Circular No. 38/2015/TT-BTC, whether the taxpayer may either submit multiple
final accounts or single final accounts.
(Customs Department of Thua Thien Hue)
1. In case of an electronic bank guarantee,
system will record the subtraction automatically; in case of a physical bank
guarantee, the taxpayer shall submit an original of letter of customs
guarantee to the customs authority for verification and maintenance.
2. Clause 1 Article 60 of Circular No.
38/2015/TT-BTC specifies that “Annually, the declarant shall submit the
statement of the use of materials/supplies, machinery, equipment, and
exported goods to the customs authority no later than the 90th day after the
end of the fiscal year”.
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Point g, Clause 1 Article 10 of the Decree No.
134/2016/ND-CP specifies that “Where a processed export is manufactured from
domestic materials cost subject to export duty, such materials and supplies
constituting the exported product, upon the exportation, shall be taxed at
the applicable rate”. Here are inquiries:
1. If the processed export is subject to export
duty but the materials and supplies constituting it are taxed at 0% or if the
processed export is not subject to export duty but the materials and supplies
are subject to export duty, whether such a processed export is taxed.
2. The guidelines for preparation of tax
declaration of domestic materials and supplies constituting exported products
in the VNACCS are asked.
(Customs Department of Binh Dinh)
1. Where a processed export is manufactured from
domestic materials and supplies subject to export duty, such materials and
supplies constituting the exported product, upon the exportation, shall be
taxed at the applicable rate as prescribed in Clause 1 Article 10 of the
Decree No. 134/2016/ND-CP.
2. With regard to tariff value of domestic
materials constituting the exported product, the commodity line is separately
declared in the declaration of processed exports (procedure code E52 – export
of processed goods).
Apart from the guidelines in Point 2 Appendix II
issued together with Circular No. 38/2015/TT-BTC, the declarant must note
that:
The item description of goods: insert “domestic
materials self-provided by the processor under the processing agreement in
relation to the commodity line No. ...”; invoice value and currency code of
the invoice unit price: leave it blank; the item invoice unit price: leave it
blank; the item dutiable value: insert manually.
The sum of duties in declaration of processed
exports (procedure code E52) shall be paid to state budget. According to the
design of VNACCS, duties on goods in types E shall be paid to a provisional
account. Accordingly, the General Department of Customs shall modify that the
document recording the duty payable released by VNACCS to be paid to a state
budget account instead of to be paid to the provisional account.
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16
Pursuant to the Decree No. 134/2016/ND-CP: Goods
exported for outward processing (subject to export duty) are liable to export
duty.
Decree No. 134/2016/ND-CP specifies no circumstance
in which it is possible to claim a refund of duty on goods exported for
outward processing that are re-imported.
Request the General Department of Customs to
permit a deposit made to the provisional account at the State Treasury or a
bank guarantee.
(Customs Department of Ho Chi Minh
City)
- Pursuant to Article 33 through Article 37 of
Decree No. 134/2016/ND-CP, no circumstance specifies that it is possible to
claim a refund of duty paid on goods exported for processing that are
completely re-imported in the form of a finished product.
- Pursuant to Point dd Clause 9 Article 16 of the
Law on Export and Import Duty No. 107/2016/QH13, Clause 3 Article 4 of Decree
No. 134/2016/ND-CP, the security deposit of duty applies solely to temporary
import business.
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Currently, no provision specifies the requirement
for time and form of notification of processing agreements and processors to
the customs authority in accordance with law on customs. Therefore, a processor,
currently, shall notify the customs authority of a processing agreement as a
condition for consideration of duty exemption on goods imported or exported
for inward or outward processing.
Request the General Department of Customs to
determine that either a outward processing agreement or an inward processing
agreement shall be notified to the customs authority and the equivalent
notification time.
(Customs Department of Quang Nam and
Customs Department of Ho Chi Minh City)
The request is acknowledged, therefore, the
General Department of Customs shall make amendments of notification time and
contents of processing agreements to Circular No. 38/2015/TT-BTC.
VI
Exemption of duties on
intermediate goods that are imported and used in production for export
18
Point a Clause 2 Article 12 of Decree No.
134/2016/ND-CP specifies that “a) The manufacturer of exports has a factory
where exports are manufactured in Vietnam; owns or has the right to use machinery
and equipment at the factory which is suitable for the raw materials,
supplies and components imported for manufacture of exports and has notified
the customs authority of the factory”.
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2. Whether the requirement for notification of
the factory applies to an entity that imports materials for trading purpose
but thereafter put them into manufacture and receive import duty refund as
prescribed in Point a, Clause 3, Article 36.
(Customs Department of Bac Ninh)
3. Whether the customs authority shall undertake
an inspection visit to the factory of any manufacturer importing materials
for manufacture of exports prior to grant of duty exemption for the initial
shipment.
Whether a manufacturer that has previously
granted 275-day grace period and has the factory inspected but is now
eligible for duty exemption shall has its factory re-inspected.
(Customs Department of Long An,
Customs Department of Ho Chi Minh, Customs Department of Nghe An)
1. Pursuant to Article 36 of Decree No.
08/2015/ND-CP dated January 21, 2015, before obtaining customs clearance for
the first shipment of raw materials, machinery or equipment used for
processing, production of goods for exportation, the declarant must notify
the customs authority of the factory.
Article 56 of Circular No. 38/2015/TT-BTC specifies
notifications of factories, locations where materials/supplies, machinery,
equipment, and products to be exported are stored to Sub-department of
Customs (except for export processing companies). If materials/supplies,
exported goods have to be stored outside the said factories, the storage
location must be notified to the Sub-department of Customs.
2. Pursuant to Article 56 of Circular No.
38/2015/TT-BTC, if an entity imports materials for trading purpose but
thereafter puts them into manufacture and receives import duty refund as
prescribed in Point a Clause 3 Article 36 of Decree No. 134/2016/ND-CP the
manufacturer of goods to be exported must notify the customs authority of its
factory before submitting the claim for refund and the statement.
3. Point b Clause 1 Article 57 of Circular No.
38/2015/TT-BTC specifies that the inspection visit to the factory shall apply
to an entity that is initially granted 275-day grace period on duty payment
for intermediate goods that are imported and used in production for export.
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Accordingly, the inspection visit to the factory
in which intermediate goods imported are used in production for export shall
solely apply to an entity that is initially granted duty exemption on raw
materials, supplies, equipment imported for processing or production for
export (except for an entity granted 275-day grace period on duty payment).
19
Article 36 of Decree No. 134/2016/ND-CP specifies
that “Paid import duties on goods that are initially imported for business
operation but eventually used for manufacture of goods that have been exported
into a foreign country or a free trade zone shall be refunded”.
Accordingly, if the finished good to be
exported (completely manufactured from imported materials and supplies) is
subject to duty, whether the declarant must make a declaration and pay export
duty at the rate indicated in the export duty schedule issued together with
Decree No. 122/2016/ND-CP dated September 1, 2016.
(Customs Department of Da Nang)
Pursuant to the Law on Export and Import Duty No.
107/2016/QH13 and the Decree No. 134/2016/ND-CP, goods that are initially
imported for business operation but eventually used for manufacture for
export shall be subject to export duty (if any) at the rate indicated in the
export duty schedule issued together with Decree No. 122/2016/ND-CP dated
September 1, 2016.
20
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Customs Department of An Giang, Quang
Ngai)
Article 12 of the Decree No. 134/2016/ND-CP
specifies that raw materials, supplies, components, semi-finished products
and finished products imported for manufacture of exports are exempt from
import duties. The taxpayer shall make a statement of number of raw materials,
supplies, components that are actually used for manufacture of exports as
prescribed in Article 60 of Circular No. 38/2015/TT-BTC.
21
If exports are made from imported materials and domestically-made
materials (domestically-made materials are subject to export duty).
Accordingly, which provision applies to export duty on domestically-made
materials.
(Customs Department of Long An)
- Point g Clause 1 Article 10 of the Decree No.
134/2016/ND-CP shall apply to foreign exports.
- Article 2 of the Law on Export and Import Duty
No. 107/2016/QH13 shall apply to domestic exports.
22
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 60 of Circular No. 38/2015/TT-BTC
specifies that statements of domestic exports are required from September 1,
2016. Customs Department of Long An is processing procedures of 2 enterprises
whose fiscal year 2015 ends on June 30, 2016. Accordingly, whether both of
them are required to make a statement of fiscal year 2015 no later than
September 30, 2016 or are solely required to make a statement from fiscal
year 2016.
(Customs Department of Long An)
Point 1 of Official Dispatch No. 2646/TCHQ-GSQL
dated April 1, 2016 of the General Department of Customs specifies that with
regard to goods for imported production of exports, if the refund of duty or
duty cancellation has been completed as prescribed, the manufacturer is not
required to make a statement.
Official Dispatch No. 8537/TCHQ-GSQL dated September
5, 2016 of the General Department of Customs specifies that from September 1,
2016, materials and supplies for production of exports are not eligible for
duty exemption, therefore, the manufacturer shall make a statement as
prescribed. If the manufacturer’s fiscal year ends on June 30, 2016 and in
fiscal year 2015, the manufacturer has completed the refund of duty or duty
cancellation, it is not required to make a statement.
23
Official Dispatch No. 8537/TCHQ-GSQL dated
September 5, 2016 of the General Department of Customs specifies that
regarding materials imported for production of exports, a relevant statement
of the fiscal year shall be submitted to customs authority as prescribed in
Article 60 of Circular No. 38/2015/TT-BTC
Request the General Department of Customs to
specify the time when the equivalent opening balance is determined and how to
treat data arising before September 1, 2016 when preparing an annual
statement.
(Customs Department of Dong Nai)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
24
Point 2 Section II Official Dispatch No. 12166/BTC-TCHQ
dated August 31, 2016 on guidelines for document requirements and procedures
for exemption of duty on foreign exports: “Document requirements and
procedures for exemption of duty on foreign exports shall be subject to
provisions set forth in the Government’s Decree
No. 08/2015/ND-CP dated January 21, 2015 (Section 6 Chapter III)
and the Circular No. 38/2015/TT-BTC of the Ministry of Finance
dated March 25, 2015.”
However, Point a Clause 3 Article 31 of Decree
No. 134/2016/ND-CP: The taxpayer shall determine and declare the amount of
duty-free goods and duty exempted (except duties on goods imported or
exported for processing by the hirer) while following customs procedures and
take responsibility for such declaration.
Request the General Department of Customs to
provide guidelines for declarations of domestic exports that have been made
as prescribed in Official Dispatch No. 12166/BTC-TCHQ and the amount of duty
exempted not being declared.
(Customs Department of Hai Phong)
Article 31 of the Decree No. 134/2016/ND-CP shall
apply.
25
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Request the General Department of Customs to
provide guidelines for claim for refund in case of imported materials and
supplies by type of business and being incorporated into the exports.
(Customs Department of Ha Nam Ninh)
Article 36 of the Decree No. 134/2016/ND-CP
specifically sets forth claim for refund in case of goods for business
operation. Accordingly, the requirement for a written outward processing
agreement entered into with the foreign company solely applies to claim for
refund in case of imported materials and supplies initially intended for
business operation but eventually used for manufacture of exports under an
outward processing agreement.
VII
Duty exemption on
temporary imports or temporary exports for a limited time
26
Pursuant to Point d Clause 9 Article 16 of the
Law on Export and Import Duty No. 107/2016/QH13, there is no import duty
imposed on goods imported on a temporary basis if the importer posts a bond
or provides a security deposit equal to the amount of import duty. Up to now,
the Law on Export and Import Duty No. 107/2016/QH13 and Decree No.
134/2016/ND-CP dated have not set forth procedures for temporary duty payment
upon temporary importation and duty refund upon re-exportation in the event
that the importer applying for temporary duty payment fails to post a bond or
provides a security deposit .
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
If the importer applies for temporary duty
payment, procedure for providing a security deposit against the import duty
payable prescribed in Article 4 of the Decree No. 134/2016/ND-CP and the
procedure for deposit refund equivalent to duty refund prescribed in the Law
on Tax administration and its guiding documents shall apply.
27
In order to prevent an importer from misusing the
temporary importation policy leading the loss of duty by definitely keeping
temporarily imported goods, classified as sensitive, high duty and large
turnover goods, for consumption in Vietnam without re-export, the importer
must provide a commercial bank guarantee or a deposit payment slip equivalent
to customs value against 13 categories of goods Official Dispatch No.
9680/TCHQ-TXNK dated October 7, 2016 of the General Department of Customs at
the temporary importation time.
(Customs Department of Ho Chi Minh
City)
Article 16 of the Law on Export and Import Duty
No. 107/2016/QH13 and Article 4 of the Decree No. 134/2016/ND-CP specifies that
there is no import duty imposed on goods imported on a temporary basis if the
importer posts a bond or provides a security deposit equal to the amount of
import duty, not equivalent to customs value. If the importer fails to
re-export the goods upon the expiry of temporary import time limit, the
customs authority shall transfer the security deposit from the customs
authority’s deposit account to the state budget or require the relevant
credit institution to pay duty or late payment interest on behalf of the
taxpayer.
28
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Guidelines for procedure code A31 of Official
Dispatch No. 2765/TCHQ-GSQL specifies that “in case of imports intended for
reprocessing or re-export to a third party, the customs authority shall
monitor or apply the temporary policy (declaration under procedure code
G12-G22 may be applicable).
Proposal:
Provide guidelines for declaration of imports
intended for repair (exporting origin) using type G12-G22, G61-G51 under
support of the system in terms of monitoring of time limit and liquidation.
(Customs Department of Hai Phong)
Pursuant to Official Dispatch No. 2765/TCHQ-GSQL
dated April 1, 2015 of the General Department of Customs:
Procedure code A31 will apply to exports
returned for repair, reprocessing, domestic consumption, destruction or
re-export to a third party in case of domestic exports, processed exports,
exports of export processing companies. In case of imports intended for
reprocessing or re-export to a third party, the customs authority shall
monitor or apply the temporary policy. Accordingly, exports returned for
repair or reprocessing may apply the temporary policy and procedure code G12
and G22, G61 and G51 may be applicable.
VIII
Exemption of duty on
imported products incorporated in immovable property of investment incentives
entities
29
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- Article 104 of Circular No. 38/2015/TT-BTC
specifies that “The Customs Department of the province where the project is executed
(if identifiable) or the Customs Department of the province in which the
headquarter is located (if the Customs Department of the province where the
project is executed is not identifiable) or the Customs Department of the
nearest province (if there is no customs authority in the province). The
Director of Customs Department shall appoint a capable unit to grant
registration the list of duty-free imports or exports.
- Clause 4 Article 30 of Decree No.
134/2016/ND-CP specifies that:
“a) The project owner shall send the
application for registration of the duty-free list in accordance with Clause
2 of this Article before the first declaration of duty-free imports is
registered;
b) The application shall be submitted to the
Customs Department of the province where the project or the applicant’s
headquarters is located, the supervisory Customs Department of the project if
the project is located in more than one province or the Customs Department of
the province where the compound or technological line is located if the goods
are imported as a compound or technological line.”
Request the General Department of Customs to
provide guidelines that “the Director of Customs Department shall appoint a
capable unit to grant registration the list of duty-free imports or exports”
(Customs Department of Dong Thap)
Clause 4 Article 30 of the Decree No.
134/2016/ND-CP specifies that “the application shall be submitted to the
Customs Department of the province where the project or the applicant’s
headquarters is located, the supervisory Customs Department of the project if
the project is located in more than one province or the Customs Department of
the province where the compound or technological line is located if the goods
are imported as a compound or technological line.”
The authorization of units to grant registration
of the list of duty-free imports or exports is subject to the local Customs
Department that notifies such a list.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Clause 2 Article 16 of Decree No. 87/2010/ND-CP
dated August 13, 2010 specifies that: “In case an enterprise makes
re-registration or registers for change of its investment certificate
concurrently with for expansion of the scale of a project or investment in a
new project, or extension of the project performance time, import duty or
export duty incentives applicable to the expanded project scale, investment
in a new project or the extended time of project implementation will comply
with the provisions of law on import duty and export duty effective at the
time of re-registration or registration for change of the investment
certificate”.
However, the Decree No. 134/2016/ND-CP has not
set forth the following circumstance:
Accordingly, when an investment project has enjoyed
duty incentives previously and, currently, no longer enjoys the duty
incentives but may have its scope expanded and have time performance extended
as prescribed, whether such a part with expanded scope or extended time is
eligible for duty exemption.
(Customs Department of Da Nang)
Pursuant to Article 13 of the Law on Investment
No. 67/2014/QH13, Article 3 of Decree No. 118/2015/ND-CP dated November 12,
2015; the Law on promulgation of legislative documents; Clause 1 Article 21
of the Law on Export and Import Duty No. 107/2016/QH13, when an investment
project has enjoyed duty incentives previously as prescribed in Decree No.
87/2010/ND-CP and, as of September 1, 2016, no longer enjoys the duty
incentives but have its scope expanded and have time performance extended
after the effective date of the Law on Export and Import Duty No.
107/2016/QH13, such a part with expanded scope or extended time is not
eligible for import duty exemption.
31
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Customs Department of Can Tho)
The General Department of Customs acknowledges
and will make amended procedures issued together with Decision No.
1966/QD-TCHQ dated July 10, 2015 of Director General of the General
Department of Customs.
32
The Decree No. 134/2016/ND-CP has not provided specific
guidelines for project owner’s notifications of duty-free good use in the
fiscal year (forms to be used). Accordingly, whether the relevant form of
38/2015/TT-BTC still be used. If the form of Circular No. 38/2015/TT-BTC
still be used, the General Department of Customs is requested to provide
guidelines for inserting value and type of currency in the column Included in
immovable property (the value indicated in accounting books or declaration).
(Customs Department of Can Tho)
Point dd Clause 7 Article 30 of the Decree No.
134/2016/ND-CP specifies that the project owner, no later than the 90th day
from the end of the fiscal year, sends a notification of the duty-free good
use in the fiscal year to the customs authority receiving the List of duty-free
goods.
Pursuant to Article 106 of Circular No.
38/2015/TT-BTC, the form No. 17/BCKT-NKMT/TXNK Appendix VI issued together
with this Circular shall be used, accordingly, the enterprise will only mark
in the columns 11 and 12 of form No. 17/BCKT-NKMT/TXNK.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Clause 1 Article 17 of the Law on Export and
Import Duty, the Law on Export and Import Duty No. 107/2016/QH13 specifies
the change of procedures for registration of List of duty-free goods to
notification of List of duty-free goods, relevant procedures prescribed in
Circular No. 38/2015/TT-BTC and Procedure No. 1966/QD-TCHQ have not been
modified equivalently. Request the General Department of Customs to provide
single guidelines as soon as practicable.
(Customs Department of Quang Ninh)
The General Department of Customs acknowledges to
amend Circular No. 38/2015/TT-BTC and Procedure No. 1966/QD-TCHQ dated July
10, 2015 of the Director of the General Department of Customs.
34
Point d, dd Clause 3 Article 30 of Decree No. 134/2016/ND-CP
specifies that notification documentation shall contain an economic-technical
thesis or technical documents or project description; and a Certificate of
high-tech enterprise or science and technology enterprise or science and
technology organization, etc. but no specific provision indicates that which
duty-free circumstance in which above documentation is required. Request the
General Department of Customs to provide guidelines that an
economic-technical thesis or technical documents or project description only
be required where necessary and the project has such documentation.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Certificate of high-tech enterprise or science
and technology enterprise or science and technology organization required in
the notification documentation prescribed in Point d Clause 3 Article 30 of
the Decree No. 134/2016/ND-CP applies to exemption of duty on imported
materials and parts that cannot be produced domestically for above
enterprises as prescribed in Clause 13 Article 16 of the Law on Export and
Import Duty No. 107/2016/QH13.
- Economic-technical thesis or technical
documents or project description in the notification documentation shall
comply with Clause 3 Article 30 of the Decree No. 134/2016/ND-CP.
35
Circular No. 83/2016/TT-BTC dated June 17, 2016
of the Ministry of Finance on guidelines for the Investment Law and the
Government’s Decree No. 118/2015/ND-CP dated November 12, 2015 on guidelines
for certain articles of the Investment Law in terms of duty exemption as
follows:
“3. Projects qualifying for import tax incentives
that invest in fields, such as hotel, office or apartment buildings for
lease, residential houses, commercial centers, engineering services,
supermarkets, golf courses, tourist sites, sports facilities, entertainment
places, healthcare service facilities, training and cultural centers,
finance, banking, insurance, auditing and consultancy services, shall be
granted duty exemptions for initial importation of goods which are equipment
in the list stipulated in Appendix II of the Decree No. 87/2010/ND-CP for the
purpose of creating fixed assets for projects. Those projects that have
imported goods qualifying for an initial duty exemption as stated in this
Clause shall not be eligible for import duty exemptions referred to in other
clauses of this Article.”
Circular No. 83/2016/TT-BTC dated June 17, 2016
of the Ministry of Finance referred to the Law on Export and Import Duty No.
45/2005/QH11 dated June 14, 2005 and Decree No. 87/2010/ND-CP dated August
13, 2010 as legal bases. In fact, the Law on Export and Import Duty No.
107/2016/QH13 dated June 4, 2016 and Decree No. 134/2016/ND-CP dated
September 1, 2016 no longer specifies exemption of duties on above subject
matters.
However, Circular No. 83/2016/TT-BTC dated June
17, 2016 on guidelines for the Law on Investment No. 67/2014/QH13 and Decree
No. 118/2015/ND-CP dated December 11, 2015 on guidelines for the Law on
Investment is still in force.
Request the General Department of Customs to amend
Circular No. 83/2016/TT-BTC dated June 17, 2016 for maintaining consistency.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Pursuant to Article 156 of the Law on
promulgation of legislative documents No. 80/2015/QH13 on application of
legislative documents;
- Pursuant to the Law on Export and Import Duty,
the Law on Export and Import Duty No. 107/2016/QH13, the Decree No.
134/2016/ND-CP that set forth duty-free circumstances, not including
exemption of duties on initially-imported goods.
Accordingly, the Decree No. 134/2016/ND-CP shall
prevail.
IX
Exemption of import
duties on goods manufactured, processed, recycled or assembled in a free
trade zone
36
Clause 2 Article 22 of Decree No. 134/2016/ND-CP
specifies that:
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Customs Department of Dong Nai)
If the goods are manufactured, processed,
recycled or assembled in a free trade zone using overseas-imported materials
and parts when imported into the domestic market prescribed in Clause 2
Article 22 of the Decree No. 134/2016/ND-CP.
In case of re-import of outward processing goods
into Vietnam, Point d Clause 1 Article 11 of the Decree No. 134/2016/ND-CP
shall apply.
X
Exemption of import
duties on goods not for commercial purpose
37
Distinguish types of declarations of sample good
importation (For example: Procedure code E31 applies to sample goods intended
for production of exports, procedure code E21 applies to sample goods
intended for processing, procedure code E11 applies to sample goods intended
for production of exporting and processing enterprises, procedure code H11
applies to sample goods intended for other purposes, such as display,
exhibition, trial production of domestic enterprises or procedure code A12
applies to sample goods imported not for sale but trial production).
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Pursuant to Official Dispatch No. 2765/TCHQ-GSQL
dated April 1, 2015, procedure code H11 or H21 applies to goods that are
samples not for sale or gifts, presents received from an overseas entity,
etc.;
Pursuant to Point 1.69, 2.58 Section 2 Appendix
II of Circular No. 38/2015/TT-BTC, the item internal management number
#&7 applies to sample goods not for sale.
XI
Exemption of duties on
goods imported for national defense and security purpose
38
When the customs procedures are processed,
whether the importer shall declare the import duty exemption code in the VNACCS.
If the exemption code has been declared, how the customs authority can
monitor to expedite the import to follow exemption procedures after the goods
have been cleared.
(Customs Department of Hai Phong)
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XII
Exemption of duties on
exports and imports in accordance with treaties
Pursuant to Clause 21 Article 103 and Clause 1 Article
104 of Circular No. 38/2015/TT-BTC, the registration of a list of duty-free
goods is required in case of goods imported in accordance with a treaty.
Pursuant to Clause 4 Article 5 of the Decree No.
134/2016/ND-CP on duty exemption in accordance with treaties entered into
between Vietnam’s Government and foreign non-governmental organizations.
Request the General Department of Customs to
provide specific guidelines for duty-free goods in accordance with treaties
entered into between Vietnam’s Government and foreign non-governmental
organizations.
(Customs Department of Ho Chi Minh
City)
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Clause 1 Article 29 of Decree No. 134/2016/ND-CP
specifies that: “Exports and imports exempt from export and import duties under
international treaty to which Vietnam is a signatory”.
The basis for determination of eligibility for
exemption of export or import duties is the quantity, categories and values
of the goods specified in the international treaty.
Where an international treaty does not specify
the duty-free categories or quantities, the Ministry of Finance shall reach
an agreement with the Ministry of Foreign Affairs on the duty-free categories
or quantities and submit a report to the Prime Minister for approval.”
Exemption procedures and documentation shall
comply with Clause 4, Clause 5 Article 29 of the Decree No. 134/2016/ND-CP.
XIII
Duty reduction
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However, the Law on Export and Import Duty No.
107/2016/QH13 has no provision for duty exemption consideration and no other
provision that materials, machinery and equipment imported for inward
processing or manufacturing of goods for export under the contract are
totally damaged and unusable because of a natural disaster, conflagration,
accident, import tax shall be exempt and VAT shall be cancelled when goods
are imported.
Request the General Department of Customs to
provide specific guidelines for materials, machinery and equipment imported
for inward processing or manufacturing of goods for export under the contract
are totally damaged and unusable because of a natural disaster.
(Customs Department of Hai Phong)
Pursuant to Article 18 of the Law on Export and
Import Duty, Clause 1 Article 32 of the Decree No. 134/2016/ND-CP, if materials,
machinery and equipment imported for inward processing or manufacturing of
goods for export which are subject to customs authority’s oversight as
prescribed in the Law on Customs and its guiding documents are damaged
because of a natural disaster or conflagration, they are eligible for duty
reduction as prescribed in Clause 1 Article 18 of the Law on Export and
Import Duty No. 107/2016/QH13 and Article 12 of the Decree No.
134/2016/ND-CP.
XIV
Notification of list of
duty-free goods
41
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2. With regard to lists of duty-free goods
registered by Customs Department of Can Tho before September 1, 2016 or
applications for registration processed in accordance with Circular No.
38/2015/TT-BTC (not requiring submission of procurement of goods in
conformity with the contract award). Here are some inquiries:
- After September 1, 2016, if a contractor
imports goods and the procurement of good contract in conformity with the
contract award does not specify that the price whether or not includes import
duty as prescribed in Point b, Clause 2, Article 31 of Decree No.
134/2016/ND-CP. Accordingly, whether the project keeps eligible for exemption
of import duty.
- If an enterprise fails to amend the procurement
of good contract as required by the customs authority in accordance with
Point b, Clause 2, Article 31 of Decree No. 134/2016/ND-CP, what further step
can be taken?
- If a procurement of good contract made in
accordance with the contract award specifies that the price is inclusive of
import duty, whether the project is exempt from duty according to the list.
(Customs Department of Can Tho)
1. Decree No. 134/2016/ND-CP comes into force as
of September 1, 2016, therefore, Customs Department of Can Tho is required to
comply with this Decree.
2. Point b Clause 22 Article 103 Circular No.
38/2015/TT-BTC specifies that the entrusted importer or contractor for goods
import (the price for goods supply under the entrustment contract or the
successful bid is exclusive of import duty) that supplies imported goods for
entities eligible for exemption of import duty prescribed in Clauses 7
through 18 of this Article is also eligible for exemption of import duty on
the goods imported.
- Pursuant to Point b, Clause 2, Article 31 of
the Decree No. 134/2016/ND-CP, if goods are imported by the contractor, the
application for duty exemption includes: 01 certified true copy of the
procurement of good contract in conformity with the contract award or direct
contracting decision which specifies that the prices are exclusive of import
duties.
Customs Department of Can Tho is required to
comply with Circular No. 38/2015/TT-BTC, Decree No. the Decree No.
134/2016/ND-CP.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
42
In the course of amendment to the investment
certificate, if an enterprise obtains additional investment stages from the
competent authority, whether the customs authority receives notification of a
list of duty-free goods for such additional investment stages. (Customs Department
of Can Tho)
The inquiry of Customs Department of Can Tho is
unclear, however, Clause 11 Article 16 of the Law on Export and Import Duty
No. 107/2016/QH13 specifies that: “exemption of import duty applicable to
imported products prescribed in this Clause also applies to new project and
expanded project”.
43
1. Point b Clause 4 Article 30 of the Decree No.
134/2016/ND-CP specifies that “the application shall be submitted to the Customs
Department of the province where the project or the applicant’s headquarters
is located, the supervisory Customs Department of the project if the project
is located in more than one province or the Customs Department of the
province where the compound or technological line is located if the goods are
imported as a compound or technological line.”
As for this provision, Customs Department of
Quang Nam can interpret as follows:
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(1) Customs Department of province where the
project is executed.
(2) Customs Department of province where the
applicant’s headquarters is located or the supervisory Customs Department of
the project if the project is located in more than one province.
(3) Customs Department of province where the
compound or technological line is located if the duty-free goods to be
imported as a compound or technological line.
Option 2: When an enterprise applies for
registration of list of duty-free goods, it shall submit the application at
the following authorities at its own discretion: The Customs Department of
the province where the project or the applicant’s headquarters is located,
the supervisory Customs Department of the project if the project is located
in more than one province or the Customs Department of the province where the
compound or technological line is located if the goods are imported as a
compound or technological line.
Request the General Department of Customs to
provide single guidelines.
(Customs Department of Quang Nam and
Customs Department of Can Tho)
Point b Clause 4 Article 30 of Decree No.
134/2016/ND-CP specifies that: The application shall be submitted to the
Customs Department of the province where the project or the applicant’s
headquarters is located, the supervisory Customs Department of the project if
the project is located in more than one province or the Customs Department of
the province where the compound or technological line is located.
Accordingly, the list of duty-free goods shall be
received by: The Customs Department of the province where the project or the
applicant’s headquarters is located, the supervisory Customs Department of
the project if the project is located in more than one province or the
Customs Department of the province where the compound or technological line
is located if the goods are imported as a compound or technological line
(Option 2).
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
44
Pursuant to Point a, Clause 6, Article 30 of the
Decree No. 134/2016/ND-CP, whether the acknowledgement of application can be
construed as the acceptance of the registration of list. After an applicant
provides additional necessary documents or representation or clarification to
the notification documentation, when is the subsequent documentary
inspection?
(Customs Department of Can Tho)
Point a Clause 6 Article 30 of Decree No.
134/2016/ND-CP specifies that: Within 03 working days from the day on which
the application is received, the customs authority shall notify the project
owner of the receipt of the duty-free list, request the project owner to
complete the application if it is incomplete as prescribed in Clause 2 of
this Article or to clarify information in the application, or reject the
application;
Accordingly, if the notification of list of
duty-free goods is done in accordance with Article 30 of the Decree No.
134/2016/ND-CP, within 3 working days from the date on which the application
is received, the customs authority shall notify the project owner of the
receipt of the duty-free list, request the project owner to complete the
application within 3 working days if it is incomplete or to clarify
information in the application; if the application is rejected, the customs
authority shall notify the applicant within 3 working days from the date on
which the application is received.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Point k Clause 3 Article 30 of the Decree No. 134/2016/ND-CP
dated September 1, 2016 specifies that: An application for notification of
the duty-free list shall include “1 certified true copy of the sale contract
or goods supply contract according to the bidding result, export or import
entrustment contract or finance lease contract if the importer and the person
that notifies the duty-free list are not the same”.
At the time the project owner notifies the list
of duty-free goods, the customs authority does not have substantial ground
for determining whether the project owner has concluded a procurement of
goods contract, a sales contract, or has determined the supplier of goods or
has concluded a finance lease contract. Therefore, Customs Department of Can
Tho faces difficulty in requesting enterprises to provide above documents at
the time of notification.
(Customs Department of Can Tho)
Pursuant to Point k Clause 3 Article 30 of the
Decree No. 134/2016/ND-CP, an application for notification of the duty-free
list shall include “a sale contract or goods supply contract according to the
bidding result, export or import entrustment contract or finance lease
contract”.
if the importer and the person that notifies the
duty-free list are not the same, an application for notification of the
duty-free list shall not include a sale contract or goods supply contract
according to the bidding result, export or import entrustment contract or
finance lease contract.
XV
Duty exemption documents
and procedures
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
In case of duty-free import of an entire assembly
or production line which has to be divided into more than one shipment,
within 15 days from the import of the last shipment of each assembly or line,
the importer shall submit a consolidated import declaration to the customs
authority in accordance with tax administration laws. When will the duty
exemption procedure be processed? Importation upon every declaration or
statement?
(Customs Department of Long An)
Point a and Point b Clause 3 Article 31 of Decree
No. 134/2016/ND-CP specifies that:
a) The taxpayer shall determine and declare the
amount of duty-free goods and tax exempted (except duties on goods imported
or exported for processing by the hirer) while following customs procedures
and take responsibility for such declaration.
b) The customs authority where customs procedures
are followed shall examine the declaration and applicable regulations to
decide the grant of duty exemption. If imported goods are not eligible for
duty exemption as declared, the taxpayer shall have to pay duties and fines
(if any).
Accordingly, the duty exemption procedure shall
be processed at the time of registration of declaration.
XVI
Treatment of overpaid
duties
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Clause 2 Article 31 of Decree No. 134/2016/ND-CP
specifies that:
“2. Where concessional rate of duty on an article
specified in a concessional tariff schedule is lower than the special concessional
rate specified in a special concessional tariff schedule, the former shall
apply.
Where duty is paid according to a special
concessional rate which is higher than a concessional rate on the same
article, overpaid duty shall be dealt with in accordance with tax
administration laws.”
The Decree No. 134/2016/ND-CP specifies mechanism
for dealing with overpaid duty. However, pursuant to circumstances eligible
for duty refund prescribed in Article 19 of the Law on Export and Import Duty
No. 107/2016/QH13 and the Decree No. 134/2016/ND-CP, no specific regulation
on refund of overpaid duty exists. Request the General Department of Customs
to provide guidelines for dealing with overpaid duties
(Customs Department of Dong Nai, Customs
Department of Hanoi)
If a payment is determined overpaid, the overpaid
amount shall be dealt in accordance with the Law on Tax administration and
its guiding documents.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The Law on Export and Import Duty and the Decree No.
134/2016/ND-CP do not specify duty refund in case of overpaid duty as
prescribed in Article 49 of Circular No. 38/2015/TT-BTC or certain
circumstances of duty refund as prescribed in Article 114 of Circular No.
38/2015/TT-BTC. Whether the regulation of Circular No. 38/2015/TT-BTC
prevails.
Request the General Department of Customs to
provide guidelines for circumstances of duty refund as prescribed in Article
18 of the Law on Export and Import Duty No. 107/2016/QH13, refund of overpaid
duty shall be done in accordance with Article 49 of Circular No.
38/2015/TT-BTC.
(Customs Department of Quang Ninh)
- The overpaid duties shall be dealt in
accordance with the Law on Tax administration and its guiding documents.
- The duty refund prescribed in Article 19 of the
Law on Export and Import Duty No. 107/2016/QH13 shall be done in accordance
with Articles 33, 34, 35, 36 of the Decree No. 134/2016/ND-CP, Article 129,
Article 132 of Circular No. 38/2015/TT-BTC.
XVII
Duty refund
49
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- Article 33 of the Decree No. 134/2016/ND-CP on
refund of duties on re-imported exports specifies that:
1. Paid duties on the following exports that have
to re-imported shall be refunded and import duties thereon shall be exempt:
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2. An application for duty refund consists of:
a) Form 09 in Appendix VII enclosed herewith: 1
original;
- Article 34 of the Decree No. 134/2016/ND-CP on
refund of duties on re-exported imports specifies that:
1. Paid import duties on the following imports
that have to be re-exported shall be refunded and export duties thereon shall
be exempt: …..
Request the General Department of Customs to
provide guidelines:
1. In such situations, whether the enterprise
sends a request for refund of duties on exports.
2. Whether the procedure for import/export duty
exemption shall be processed while the customs procedure or submission of
claim for export duty refund is in progress.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Article 33 of the Decree No. 134/2016/ND-CP
specifies refund of duties on re-exported imports. The General Department of
Customs acknowledges the request of Customs Department of Hai Phong on
amendments to Point a Clause 2 Article 33 of the Decree No. 134/2016/ND-CP.
2. The General Department of Customs will make
amendments to Circular No. 38/2015/TT-BTC.
50
Point a Clause 1 Article 34 of the Decree No.
134/2016/ND-CP specifies that “a) a) Imports that have to be re-exported to a
foreign country or exported into a free trade zone for consumption therein. The
re-export of goods must be done by the initial importer or a person
authorized by the initial importer”. This provision impedes the circulation
of imports and exports, because imports have insufficient customers to export
all products that are imported, and vice versa, not any exporter may have
sufficient imports to export.
(Customs Department of Binh Dinh)
Point a Clause 1 Article 34 of the Decree No.
134/2016/ND-CP shall apply.
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Point b Clause 8 Article 114 of Circular No.
38/2015/TT-BTC specifies that: “With regard to imported alcohol, beer,
tobacco, timber that are then re-exported, the customs authority shall
inspect the entire shipment upon exportation to check the equivalence of
exported goods and imported goods”.
However, Articles 33, 34, 35 of Decree No.
134/2016/ND-CP specifies that “The customs authority shall verify information
provided by the taxpayer and specify the result to serve the refund of
duties".
Customs Department of Hai Phong complies with the
regulation on inspection of taxpayer’s declaration and clarification of
inspection result as prescribed in Decree 08/2015/ND-CP and Circular No.
38/2015/TT-BTC as follows: Inspection or inspection of details of customs
documentation or physical verification of goods may be exempted depending on
the classification of declarations in the system.
Request the General Department of Customs to
provide guidelines:
1. Whether physical verification of goods and
clarification of verification are compulsory for the duty refund purpose as prescribed
in Articles 33, 34, 35 of Decree No. 134/2016/ND-CP.
2. Whether imported alcohol, beer, tobacco,
timber that are re-exported thereafter continue complying with Point b Clause
8 Article 114 of Circular No. 38/2015/TT-BTC.
(Customs Department of Hai Phong)
1. Physical verification of goods and
clarification of verification for the duty refund purpose as prescribed in
Articles 33, 34, 35 of Decree No. 134/2016/ND-CP, Decree No. 08/2015/ND-CP
and Circular No. 38/2015/TT-BTC.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
52
Point 2 Clause 3 Article 1 of Law No.
106/2016/QH13 dated April 6, 2016 “A business establishment whose exported
goods/services incur an input VAT of at least VND 300 million which has not
been deducted in the month or quarter shall receive VAT refund for that month
or quarter, unless such goods are imported for exportation or exports are not
exported within a customs controlled area as prescribed by the Law on
Customs.” Accordingly, imports for production shall not be eligible for
VAT refund. Whether goods imported for business which are thereafter exported
to a third country eligible for duty refund prescribed in Clause 8 Article
114 of Circular No. 38/2015/TT-BTC in the declaration before July 1, 2016 may
have VAT paid in the importation stage refunded.
(Customs Department of Quang Ninh)
Pursuant to Clause 1 Article 156 of the Law on
promulgation of legislative documents No. 80/2015/QH13: “Legislative
documents are applicable from their effective date. Legislative documents
shall be applied to the acts committed at the time such documents are
effective, except for those that have retrospective effect”.
If the enterprise has paid VAT on imports which
are thereafter re-exported to the goods owner prior to July 1, 2016, the
customs authority shall refund the paid amount of VAT which is determined as
mistaken or excess payment as prescribed in Point a Clause 1 Article 49 of
Circular No. 38/2015/TT-BTC.
If the enterprise has paid VAT on imports which
are thereafter re-exported to the goods owner after July 1, 2016, Clause 3
Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the
Ministry of Finance.
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Article 34 of the Decree No. 134/2016/ND-CP
specifies refund of duties on re-exported imports
1. Accordingly, in case of shipment imported for business
and then successfully finding a client for export, other than re-export,
whether import duty may be refunded.
2. If the enterprise B purchases imports of
enterprise A and export them to a foreign country in substantially the
same form without being processed in Vietnam, whether import duty may be
refunded and export duty may be cancelled upon the exportation.
(Customs Department of Nghe An)
Pursuant to Point a Clause 1 Article 34 of Decree
No. 134/2016/ND-CP:
1. in case of shipment imported for business and
then successfully finding a client for export, the import duty may be
refunded as prescribed in Article 34 of the Decree No. 134/2016/ND-CP if
conditions prescribed in Clause 2 Article 19 of the Law on Export and Import
Duty No. 107/2016/QH13 are satisfied.
2. Point a Clause 1 Article 34 of the Decree No.
134/2016/ND-CP specifies that imports with paid import duty but have to be
re-exported to a foreign country or to a free trade zone for use therein may
be eligible for import duty refund.
The re-export shall be conducted by the initial
importer or person authorized or entrusted by the importer.
Therefore, if the re-export is not conducted by
the initial importer or person authorized or entrusted by the importer, the
import duty may not be refunded.
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Circular No. 38/2015/TT-BTC specifies that
imports with paid import duty but have to be returned to the foreign client,
re-exported to a third country or to a free trade zone may be eligible for
import duty refund.
However, Point a Clause 1 Article 34 of Decree
No. 134/2016/ND-CP specifies that:
“a. Imports that have to be re-exported to
a foreign country or exported into a free trade zone for use therein”.
Whether the circumstance that the imports
re-exported to a third country may be eligible for import duty refund.
(Customs Department of Dong Nai)
Pursuant to Point c Clause 1 Article 19 of the
Law on Export and Import Duty No. 107/2016/QH13, Clause 1 Article 34 of the
Decree No. 134/2016/ND-CP, imports with paid import duty but have to be
re-exported to a foreign country (including re-exported to a third country)
may be eligible for import duty refund.
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Clause 3 Article 36 of the Decree No.
134/2016/ND-CP specifies conditions for eligibility for refund of duty on
goods imported for business but exported thereafter:
“The manufacturer of exports has a factory where
exports are manufactured in Vietnam; owns or has the right to use machinery
and equipment at the factory which is suitable for the raw materials,
supplies and components imported for manufacture of exports; etc.”
Accordingly, if an enterprise fails to fulfill
conditions for manufactures to import goods under manufacturing of export with
declaration registered under procedure code A12 similarly to Official
Dispatch No. 1386/GSQL-GQ2 dated October 17, 2016, whether the goods with
paid import duty on materials thereof to be exported are eligible for import
duty refund.
Request the General Department of Customs to
provide guidelines:
- Responsibilities of customs authority in
verification visit to manufacturing facilities in case of refund of duty on
imports for business but to be exported thereafter (specifying whether
verification visit or documentary inspection).
- Previously, the Ministry of Finance promulgated
Official Dispatch No. 5495/TBC-TCHQ dated April 26, 2014 on guidelines for
verification visit to manufacturing facilities in accordance with Circular
No. 128/2013/TT-BTC dated September 10, 2013. Currently, Circular No.
128/2013/TT-BTC expires, so, request the General Department of Customs to
provide guidelines for criteria for determining whether a manufacturing
facility is legitimate.
(Customs Department of Dong Nai)
- Verification visit to manufacturing facilities
in case of refund of duty on goods imported for business but exported
thereafter shall be conducted in accordance with Article 36 of the Decree No.
134/2016/ND-CP, Article 39 of Decree No. 08/2015/ND-CP and Article 57 of
Circular No. 38/2015/TT-BTC.
- Regarding criteria for determining whether a
manufacturing facility is legitimate The General Department of Customs shall
promulgate Official Dispatch No. 7513/TCHQ-TXNK dated November 15, 2017
acknowledging inquiry of Customs Department of Dong Nai and give it to the
draft Circular on amendments to Circular No. 38/2015/TT-BTC.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
56
Clause 12 Article 114 of Circular No.
38/2015/TT-BTC specifies circumstances of duty refund:
“ If export or import duty on certain goods
has been paid and then duty exemption or duty refund is granted by a
competent authority, such paid duty shall be refunded”.
However, the Law on Export and Import Duty No.
107/2016/QH13 and Decree No. 134/2016/ND-CP do not specify the mentioned
circumstance as eligible for duty refund. Request the General Department of
Customs to provide single guidelines for such a circumstance.
(Customs Department of Dong Nai)
If an enterprise has paid duty and then receives a
decision on duty exemption or duty refund, the competent authority shall
treat it as overpaid duty as prescribed in the Law on Tax administration and
its guiding documents.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Pursuant to Appendix VII, form 10 enclosed with
Decree No. 134/2016/ND-CP specifying a “report of import duties on materials
to be refunded” with 19 columns. Such a table with many columns may not be
printed within a paper A4 size with popular and current paper and printers.
Request the General Department of Customs to allow
that the report may be displayed in two tables as prescribed in Circular No.
128/2013/TT-BTC.
(Customs Department of Dong Nai)
Form 10 of Appendix VII enclosed with the Decree
No. 134/2016/ND-CP specifies items to be filled when preparing a report of
import duties on materials to be refunded. Request Customs Department of Dong
Nai to guide that enterprises may prepare the report in an appropriate format
provided sufficient information required is provided.
XVIII
Operation and processing
in electronic data processing system
58
Section II of Official Dispatch No.
12166/BTC-TCHQ dated August 31, 2016 on guidelines for exemption of duties on
imports for manufacturing of export, applications and procedures for duty
exemption shall be similar to those of imports for processing, accordingly,
in the VNACCS-VCIS, whether the tariff schedule B30, tariff schedule B01 and
remission code XN120 with the remission amount (equivalent to duty amount of
items) shall apply.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Applications and procedures for exemption of
duties on imports for manufacturing of export shall be done in accordance
with Clause 7 Article 16 of the Law on Export and Import Duty No.
107/2016/QH13, Article 12, Article 31 of the Decree No. 134/2016/ND-CP.
The taxpayer shall determine and declare the
amount of duty-free goods and tax exempted while following customs procedures
and take responsibility for such declaration.
- Duty exemption code: XN210 (in case of imports
for manufacturing of export
- Tariff schedule code: equivalent to imports.
59
Currently, there is no guidance on accounting
method and processing in the electronic data processing system regarding:
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2. Transfer the security deposit from the customs
authority’s deposit account to state budget in case of expiry of temporary
import duration and the goods not being re-exported. Request the General
Department of Customs to provide guidelines for operation and processing in
the centralized system.
(Customs Department of Quang Ninh)
- Do accounting similarly to escrow deposit
(accounting for accounts payable)
When a revenue is earned: Dr 112/Cr 338 (security
deposit in details)
When the revenue from provisional account is
refunded: Dr 338/Cr 112; when the revenue from state budget is refunded: Dr
338/Cr 333 (recording a journal entry of temporary revenue to state budget)
- Insert 2.B.1: remittance bill
- Refund 2.B.1. Reason for transfer: Refund of
security deposit
60
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Request the General Department of Customs to provide
guidelines for codes of duty exemption, deduction or cancellation associated
with goods manufactured for export.
(Customs Department of Ha Nam Ninh)
The codes of duty exemption, deduction or
cancellation have been posted in the General Department of Customs’ website.
61
Request the General Department of Customs to
provide guidelines for procedure code associated with declaration of changing
the purpose of using materials imported for manufacture of exports:
+ Whether procedure code E31 or A42 shall apply.
+ Vehicle identification numbers have not been
specified.
(Customs Department of Ha Nam Ninh, Quang
Nam)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Accordingly, procedure code A42 shall apply to
declaration of changing the purpose of using materials imported for
manufacture of exports in accordance with Official Dispatch No. 2765/TCHQ-GSQL
dated April 1, 2015.
XIX
Other requests
62
Article 21 of Circular No. 38/2015/TT-BTC
specifies that in case of repurposed goods eligible for duty exemption or tax
incentives, no new declaration or further policies are required and the
procedures for duty declaration and payment and actions against violations
(if any) should be made more simplified. A requirement for new declaration
affects to total imports/exports, unnecessary policies and more complicated
and lengthy administrative procedures.
In particular: In the event that an enterprise
imports new machinery, equipment for a project which is eligible for duty
exemption and then disposes of them as used items or scrap, etc., if a new
declaration is made as required leading subject to regulations on import of
used goods or scrap or quality control, etc., it is obviously inadequate and
unreasonable.
Proposal: In case of repurposed goods, no new
declaration is required, except for cases considered as exports delivered to
domestic processors.
(Customs Department of Quang Ngai)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
63
Article 40 of Decree No. 134/2016/ND-CP specifies
that relevant ministries, within their responsibilities, shall issue required
lists as required by the Law associated with duty exemption. From September
1, 2016 until now, certain ministries and agencies have not issued the said
lists. Request the General Department of Customs to expedite ministries and
agencies to issue them as soon as possible.
(Customs Department of Hai Phong, Customs
Department of Ho Chi Minh)
As for this issue, Office of the Government has
issued Official Dispatch No. 7956/VPCP-KTTH dated July 31, 2017 on initiation
of Decree No. 134/2016/ND-CP, the General Department of Customs has issued
Official Dispatch No. 5436/TCHQ-TXNK dated August 17, 2017 sent to ministries
and Customs Departments of provinces and cities. Accordingly, whilst
ministries have not issued required lists and criteria, ministries are
required to give a document certifying that a list of imports eligible for
duty exemption in accordance with the Decree No. 134/2016/ND-CP and forward
it to the customs authority as prescribed; in case of absence of such a
certifying document, the customs authority shall collect duty as prescribed.
64
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Request the General Department of Customs to provide
single guidelines. While no related guidance exists, Customs Department shall
apply single regulation on all kinds of goods (including petrol and oil) as
prescribed in Point 2 of Official Dispatch No. 13959/BTC-TCHQ (submission of
C/O within 30 days from the date on which the customs declaration is
registered, except for C/O form VK).
(Customs Department of Ho Chi Minh
City)
As to this issue, the Ministry of Finance has
issued Official Dispatch No. 3109/BTC-TCHQ dated March 9, 2017 on relevant
guidelines.
65
Point d Clause 9 Article 16 of the Law on Export
and Import Duty specifies that temporarily-imported goods are eligible or
duty exemption. In the VNACCS, as the import duty
exemption/reduction/cancellation code “XN019: temporarily-imported goods
within time limit” at criteria 1.92 of electronic customs declaration, the
centralized accounting system does not produce a document certifying the duty
receivable.
In case of temporarily-imported goods, the
taxpayer must furnish a letter of bank guarantee or payment slip of security
deposit to the customs authority’s deposit account at State Treasury.
1. Which account to which the security deposit is
paid?
2. Request the General Department of Customs to
provide guidelines for general and separate guarantee monitoring, security
deposit for every declaration in the centralized accounting system and
treatment of duty, customs guarantees, and security deposit after
re-exporting the goods.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Payment of security deposit to deposit
account:
Paid to customs authority’s deposit account
(provisional revenue)
2. The monitoring of guarantee and security
deposit associated with temporarily-imported goods shall be done manually
while awaiting the system upgrade.
66
Clause 3 Article 3 of the Law No. 106/2016/QH13
specifies that all tax arrears before July 1, 2016 shall incur late payment
interest at 0.03% per day. However, Clause 3 Article 3 of Circular No. 130/2016/TT-BTC
specifies that such tax arrears shall incur the interest according to
validity period of the document, respectively: 0.1%, 0.07%, 0.05%, and 0.03%.
Alternatively, Article 133 of Circular No. 38/2015/TT-BTC has not been
amended or superseded so far.
Request the General Department of Customs to
specify that the late payment interest on import/export duties shall comply
with the Law No. 106/2016/QH13 (all tax arrears shall incur interest of 0.03%
per day).
(Customs Department of Quang Ninh)
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67
1. In the export duty schedule according to the
list of taxable products, section 211 specifies that “ In case of supplies,
materials, semi-finished products not specified with value of resources and
minerals plus energy costs accounting for at least 51% of cost” shall incur
export duty of 5%.
- Misstatements may occur due to lack of warning
when inspecting code and amount of duty caused by non-specific names of
supplies, materials and semi-finished products.
- If a finished product of a stage is considered
material of another stage, does it incur export duty?
For example: Ceramic tiles or cement are both
ingredients manufactured from clay or clinker and supplies in construction
(prescribed in Circular No. 14/2015/BKHDT), does it incur export duty?
Proposal:
Request the General Department of Customs to
specify the list of supplies, materials and semi-finished products to
facilitate the declaration by enterprises and inspection by customs
officials.
(Customs Department of Hai Phong, Customs
Department of Binh Dinh)
2. Article 4 of Decree No. 122/2016/ND-CP dated
September 1, 2016 specifies that:
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1. The schedule of export tariffs on taxable
products in the Annex I hereof shall specify the code, description of goods
and specific export tariff rate.”
- Section 211 Appendix 1 of Decree No.
122/2016/ND-CP dated September 1, 2016 specifies that:
"In case of supplies, materials,
semi-finished products not specified with value of resources and minerals
plus energy costs accounting for at least 51% of cost”, export duty of 5%
shall apply.
- Pursuant to Point 3 of Official Dispatch No.
9744/TCHQ-TXNK dated October 12, 2016 of the General Department of Customs on
guidelines for declaration of good codes and tariff rates, the enterprise shall
self-determine the items incur export duty of 5% associated with goods with
value of resources and minerals plus energy costs accounting for at least 51%
of cost.
However, most enterprises engaging in
import/export are purely commercial enterprises, trading through multiple
intermediaries, resulting in difficulties in determination of items incurring
export duty of 5%. Difficulty: When a commercial enterprise (without
manufacturing goods) exports articles in the section 211 Appendix 1 of Decree
No. 122/2016/ND-CP, the percentage of resource, minerals plus energy cost in
the product cost cannot be identified.
(Customs Department of Ha Tinh)
3. Section 211 Appendix I of Decree No.
122/2016/ND-CP dated September 1, 2016 on export tariff schedule:
"In case of supplies, materials,
semi-finished products not specified with value of resources and minerals
plus energy costs accounting for at least 51% of prime cost”, export duty of
5% shall apply.
This provision is unclear, customs officials
cannot identify any article composed of resources or minerals to request
declaration of product cost as the basis for determining export duty.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Customs Department of Dong Nai)
1+2+3. As to the issue, the General Department of
Customs issues Official Dispatch No. 9744/TCHQ-TXNK dated October 12, 2016 on
guidelines for No. 9744/TCHQ-TXNK dated October 12, 2016 of the General
Department of Customs on guidelines for declaration of good codes and tariff
rates to implement the export tariff schedule as prescribed in Decree No.
122/2016/ND-CP and Official Dispatch No. 10610/TCHQ-TXNK dated November 9,
2016 on export duty imposed on clinker.
Currently, the Tax Policy Department affiliated
to the Ministry of Finance request the Ministry to ask for further guidance.
68
1. From January 1, 2017, pursuant to Decree No. 120/2016/ND-CP
dated August 23, 2016, customs fees are compulsory amounts payable to the
State budget. Currently, unpaid customs fees are not forced to pay,
enterprises must pay customs fees monthly, quarterly, or even annually, the
liquidation applies to each declaration causing waste of time. Request from
January 1, 2017: an enterprise is compulsory to indicate customs fees in the
declaration and pay at the same time with import duty or VAT upon clearance
of goods.
2. Currently, the closing accounting books and
accounting reports have difficulties in collation of data between customs
authority and State Treasury: Request the General Department of Customs to
solve the difficulties in the centralized accounting system for the whole 3
levels: sub-departments, departments and general department.
(Customs Department of Ho Chi Minh
City)
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. The accounting, closing of accounting books,
and accounting reports shall be done in accordance with Circular No.
174/2016/TT-BTC.
69
Certain documents on duty exemption not in
accordance with the Law on Export and Import Duty have not been annulled and
their validity remain unclear (Decision No. 72/2013/QD-TTg dated November 26,
2013, Circular No. 90/2011/TT-BTC dated June 20, 2011; Circular No.
201/2012/TT-BTC dated November 16, 2012, Circular No. 101/2010/TT-BTC dated
July 14, 2010, Circular No. 116/2012/TT-BTC dated August 20, 2013.
(Customs Department of Quang Ninh)
Pursuant to Clause 2 Article 156 of the Law on
Promulgation of Legislative Documents No. 80/2015/QH13 “If certain
legislative documents contain different regulations on the same issue, the
superior document shall apply”. Therefore, in case of certain legislative
documents on duty exemption not in accordance with the Law on Export and
Import Duty No. 107/2016/QH13 and the Decree No. 134/2016/ND-CP, the two
documents shall prevail.
70
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Request the General Department of Customs to make
necessary modifications to the procedures to change the method from
declaration-based management to enterprise-based management.
(Customs Department of Ho Chi Minh
City)
Currently, the General Department of Customs is
evaluating enterprises to classify them according to extent of observance and
level of risks, and then propose suitable management and inspection methods.
The General Department of Customs shall keep amending relevant regulations
after the Circular on amendments to Circular No. 38/2015/TT-BTC is
promulgated.