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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
116/2011/TT-BTC
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Hanoi,
August 15, 2011
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CIRCULAR
GUIDING
THE PRIME MINISTER'S DECISION NO. 36/2011/QD-TTG OF JUNE 29. 2011, ISSUING THE
IMPORT DUTY RATES FOR USED PASSENGER CARS OF 15 SEATS OR LESS
Pursuant to June 14, 2005 Law
No. 45/2005/QH11 on Import Duty and Export Duty:
Pursuant to the Government's Decree
No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law
on Import Duty and Export Duty:
Pursuant to the Government's
Decree No. 40/2007/ND-CP of March 16, 2007, on customs valuation of imports and
exports;
Pursuant to the Government's
Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks,
powers and organizational structure of the Ministry of Finance:
Pursuant to the Prime
Minister s Decision No. 36/2011/QD-TTg of June 29, 2011, issuing the import
duty rates for used passenger cars of 15 seats or less:
The Ministry of Finance
guides the implementation of the Prime Minister's Decision No. 36/2011/QD-TTg
of June 29, 2011, as follows:
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1. Scope of regulation: This
Circular guides the implementation of the Prime Minister's Decision No.
36/2011/QD-TTg of June 29. 2011, issuing the import duty rates for used
passenger cars of 15 seats (including the driver's) or less.
2. Subjects of application:
Organizations, individuals, customs offices and customs officers performing
jobs related to customs declaration, determination of duty rates or inspection,
consultation and determination of dutiable prices of imported used passenger
cars of 15 seats (including the driver's) or less.
Article 2. Rights and
obligations of customs declarants
1. To fully and accurately
declare import duty rates applicable to, and expenses related to the purchase
of, imported used passenger cars of 15 seats (including the driver's) or less
and determine their dutiable prices by themselves according to regulations,
declaring in detail car name, brand, manufacturer, origin, type (sedan,
hatchback, SUV, MPV or pickup), cylinder capacity, number of seats, doors and
drive shafts, gear type (manual or automatic], type of engine fuel (petrol, oil
or electricity), year of model, other model codes (Limited, Premium, XLE. LE,
etc.), if any, year of manufacture and number of kilometers traveled.
2. To exercise other rights and
perform other obligations under Articles 5 and 6 of the Ministry of Finance's
Circular No. 205/2010/TT-BTC of December 15, 2010, guiding the Government's
Decree No. 40/2007/ND-CP of March 16. 2007, on customs valuation of imports and
exports (below referred to as Circular No. 205/2010/TT-BTC for short).
Article 3.
Responsibilities and powers of customs offices
1. To check duty rates and
dutiable prices determined and declared by customs declarants under this
Circular.
2. To determine dutiable prices
when:
2.1. Customs declarants cannot
determine dutiable prices according to valuation methods;
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2.3. They reject declared prices
under Points 1.3.2.2. Clause 1. Article 24 and Point 4.4.1. Clause 4, Article
26 of Circular No. 205/2010/ TT-BTC;
2.4. They have price-related
doubts as specified in Clause 2. Article 6 of this Circular and, at the same
time, customs declarants agree to pay duty at the prices determined by customs
offices according to form No. 1 attached to Circular No. 205/2010/TT-BTC (form
No. 1);
2.5. Customs declarants fail to
comply with the provisions of the Government's Decree No.40/2007/ND-CP of March
16, 2007. Circular No. 205/2010/TT-BTC and this Circular.
3. To discharge other
responsibilities and powers under Articles 7 and 8 of Circular
No.205/2010/TT-BTC.
Article 4. Determination
of import duty rates
1. The specific duty rates
prescribed in Clauses 1 and 2, Article 1 of Decision 36/2011/QD-TTg apply to
used passenger cars of 9 seats (including the driver's) or less and having a
cylinder capacity of under 1,500 cc and used passenger cars of between 10 and
15 seats (including the driver's), regardless of their brand, manufacturer,
origin, type, number of doors and drive shafts, gear type, type of engine fuel,
year of model, other model codes, year of manufacture and number of kilometers
traveled.
2. The import duty rates
specified in Clause 3. Article 1 of Decision No. 36/2011/TT-BTC apply to used
passenger cars of 9 seats (including the driver's) or less under Heading No.
8703 of the Preferential Import Tariff and having a cylinder capacity of 1.500
cc or more. These import duty rates shall be imposed based on the
specifications of imports referred to in Clause 1. Article 2 of this Circular.
3. The dutiable prices of used
cars specified in Clauses 1 and 2 of this Article shall be determined under
Article 5 of this Circular.
Article 5. Determination
of dutiable prices
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1.1. Dutiable prices of used
passenger cars of 9 seats (including the driver's) or less and having a
cylinder capacity of under 1.500 cc and used passenger cars of between 10 and
15 seats (including the driver's) shall be determined for calculation of excise
tax and value-added tax.
1.2. Dutiable prices of used passenger
cars of 9 seats (including the driver's) or less and having a cylinder capacity
of 1.500 cc or more specified at Point c. Clause 3. Article 1 of Decision No.
36/201l/QD-TTg shall be determined for calculation of import duty, excise tax
and value-added tax.
2. The actually paid price at
the first border gate of importation (the first border gate of importation
shall be identified under Circular No. 205/2010/TT-BTC) shall be determined by
applying one after another the six methods of determining dutiable prices
specified in Articles 7 thru 12 of Decree No. 40/2007/ND-CP, including:
2.1. Method of determining the
dutiable value on the basis of the transaction value of imports:
2.2. Method of determining the
dutiable value on the basis of the transaction value of identical imports:
2.3. Method of determining the
dutiable value on the basis of the transaction value of similar imports:
2.4. Method of determining the
dutiable value on the basis of the deductible value:
2.5. Method of determining the
dutiable value on the basis of the computed value;
2.6. The inferential method of
determining the dutiable value.
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4. When determining dutiable
prices, customs offices shall comply with the order, principles and methods of
determining dutiable prices specified in Clause 2 of this Article and base
themselves on information and data sources available at the time of price
determination. The determined dutiable prices, however, must not be lower than
check prices of identical or similar cars on the list of imports subject to
risk management by the General Department of Customs. In case check prices of
identical or similar cars on the list of imports subject to risk management by
the General Department of Customs are unavailable, the determined prices must
not be lower than the prices of brand-new cars of the same type and year of
manufacture by 10% for each year of use.
5. The price database consists
of all information relating to the inspection and determination of dutiable
prices declared and supplied by customs declarants to customs offices or
information relating to imported cars collected by customs offices up to the
time of inspection and determination of dutiable prices. Such information shall
be managed and used within the customs sector to serve the checking of the
declared values and determination of dutiable prices of imported cars.
Article 6. Checking of
the declared value
1. The declared value shall be
checked right at the stage of customs clearance with regard to all lots of
imported used passenger cars of 15 seals (including the driver's) or less under
Article 24 of Circular No. 205/2010/TT-BTC.
2. Customs offices shall compare
dutiable prices declared by customs declarants with the price database
available at the time of checking and identify doubtful price-related signs in
any of the following cases:
2.1. The declared price of
imported cars is lower than the lowest dutiable price of identical or similar
cars determined by customs offices or than the lowest declared prices of
identical or similar cars (except questionable goods lots) accepted by customs
offices.
Identical or similar cars used
for comparison are cars exported to Vietnam on the same day or within 60 days
before or after the date of exportation of cars subject to declared value
checking. If, within the above-mentioned time limit, no identical or similar
cars are exported to Vietnam, such time limit may be extended but must not exceed
90 days before or after the date of exportation of cars subject to declared
value checking.
2.2. The declared price of
imported cars is lower than the check price of identical or similar cars on the
list of imports subject to risk management at the General Department of
Customs:
2.3. The declared price of
imported cars is lower than the price collected by customs offices from other
information sources, after being converted to the same conditions of the goods
lot subject to declared value checking.
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2.5. In case identical or
similar cars cannot be found for comparison and checking of declared prices,
the concept of identical or similar cars can be more flexibly applied and
broadened, specifically:
2.5.1 Imported cars with many
properties or utilities may be compared to cars of the same type with a single
basic property in the price database;
2.5.2. Imported cars with
high-class equipment may be compared to cars of the same type with equipment of
a lower class in the price database:
2.5.3. Imported cars originating
from developed countries or groups of developed countries may be compared to
cars imported from underdeveloped or developing countries or groups of
underdeveloped or developing countries (for example, imported cars subject to
value inspection originating from Japan may be compared lo cars of the same
type originating from Thailand in the price database).
2.6. The declared price of
imported cars is lower than the price of brand-new cars of the same type and
year of manufacture in the price database by 10% for each year of use.
3. When identifying any doubtful
price-related signs, customs offices shall notify customs declarants of the
grounds and bases for having such doubts and price determination methods and
prices determined by customs offices according to form No. 1.
If customs declarants agree with
the price determination methods and the prices determined by customs offices,
customs offices shall issue a valuation notice according lo form No. 4 attached
lo Circular No. 205/2010/TT-BTC. conduct tax assessment based on the determined
prices and clearly write the method of determining the dutiable prices and the
determined prices in the import declarations before effecting customs clearance
for imported cars.
If customs declarants disagree
with the price determination methods and the prices determined by customs offices
according to form No. I and request consultation, customs offices shall issue a
notice of the security amount according to form No. 2 attached to Circular No.
205/2010/TT-BTC and hold consultation under Article 7 below.
4. Customs offices shall accept
the declared value if they have no price-related doubts specified Clause 2 of
this Article.
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1. Customs offices- shall hold
consultation for cases in which they have price-related doubts under Clause 2. Article.
6 of this Circular but customs declarants disagree with the price determination
methods and the prices determined by customs offices according to form No. 1.
and request consultation.
2. Time limit for consultation
and determination of dutiable prices: 30 days from the dale of registration of
a customs declaration.
3. The order, procedures,
competence, contents and form of consultation and handling of consultation
results comply with Article 26 of Circular No. 205/2010/TT-BTC.
4. Some contents to be taken
into consideration in the process of consultation:
4.1. Information to be fully
collected before consultation:
4.1.1. Information on identical
or similar cars available on the system of information on previously determined
dutiable prices;
4.1.2. Information on identical
or similar cars available on the list of imports subject to risk management by
the General Department of Customs;
4.1.3. Information on sale
prices of identical or similar cars offered on the Internet:
4.1.4. Information on the market
prices of imported cars;
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4.2. It is necessary to review,
summarize, analyze and evaluate the reliability of collected information so as
to eliminate unreliable or groundless information before consultation.
4.3. During consultation,
attention must be paid to factors which affect the prices of imported cars such
as their current state, number of kilometers traveled, year of manufacture,
origin, model, brand and sale and purchase mode so as to clarify doubts and
reject declared prices according to Item 4.4.1. Point 4.4. Clause 4. Article 26
of Circular No. 205/2010/TT-BTC
Article 8. Collection and
updating of information, building of the price database and reporting
1. Collection and updating of
information by customs offices:
1.1. Customs offices shall base
themselves on the price database available at the time of valuation or
price-related information supplied by agencies, units and businesses to collect
information serving as bases and grounds for value checking, consultation and
determination.
1.2. To update the results of
inspection and identification of doubtful signs, and consultation and price
determination to the system of price information and data right on the date of
price checking, consultation or determination or the subsequent working day and
transmit data to the General Department of Customs according to regulations for
monitoring and inspection.
1.3. The collection, updating,
exploitation and use of the price database comply with the Minister of
Finance's Decision No. 1102/QD-TTg of May 21, 2008.
2. Building of the price
database:
2.1. The General Director of
Customs shall formulate and adjust check prices of used passenger cars of 15
seats (including the driver's) or less under Clause 5. Article 23 of Circular
No. 205/2010/TT-BTC, according to the principle that check prices of used cars
must not be lower than those of brand-new cars of the same type and year of
manufacture by 10% for each year of use.
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3. Reporting: Before the 10th
every month, provincial-level Customs Departments shall send to the General
Department of Customs reports on management of used passenger cars of 15 seats
(including the driver's) or less, made according to a form attached to this
Circular.
Article 9. Organization
of implementation
1. To apply the duty rates
specified in Article 1 of Decision No. 36/2011/QD-TTg to imported used passenger
cars of 15 seats (including the driver's.) or less from August 15, 2011
2. Provincial-level Customs
Departments shall arrange officers and properly implement regulations on
management of imported used cars so as to assure compliance with law and sufficient
tax collection.
3. To check declared values,
identify doubtful signs, hold consultation and determine dutiable prices in
accordance with the Government's Decree No. 40/2007/ND-CP of March 16, 2007,
the Ministry of Finance's Circular No. 205/2010/TT-BTC of December 15, 2010,
Decision No. 30/2008/QD-BTC of May 21, 2008, Circular No. 163/2009/TT-BTC of
August 13, 2009, Decision No. 1102/QD-BTC of May 21, 2008, and Official Letter
No. 7293/BTC-TCHQ of June 3, 2011, and this Circular.
Article 10. Effect
1. This Circular lakes effect on
August 15, 2011.
2. If relevant documents
referred to in this Circular and forms of reports attached to this Circular are
amended, supplemented or replaced in the course of implementation of this
Circular, the newly promulgated documents shall apply.-
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FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan