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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. 157/2011/TT-BTC
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Hanoi, November 14, 2011
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CIRCULAR
IN REFERENCE TO STIPULATING ON TAX RATE OF EXPORT
TARIFF, PREFERENTIAL IMPORT TARIFF ACCORDING TO THE LIST OF TAXABLE ITEMS
- Pursuant to Law on Export and Import Duties dated 14/6/2005;
- Pursuant to Resolution No. 71/2006/QH11 dated 29/11/2006 of the
National Assembly to ratify the Protocol to participate in Establishment
Agreement of World Trade Organization of Socialist Republic of Vietnam;
- Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated 09/28/2007 of
Standing Committee of National Assembly on promulgating Export Tariff according
to the list of taxable commodity groups and tax rate bracket with respect to
each commodity group, Preferential Import Tariff according to the list of
taxable commodity groups and preferential tax rate bracket for each commodity
group;
- Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated 22/11/2008 of
the National Assembly Standing Committee on amending Resolution No.
295/2007/NQ-UBTVQH12 on 28/9/2007;
- Pursuant to Resolution No. 830/2009/UBTV12 dated 17/10/2009 of the
National Assembly Standing Committee on amending Resolution No.
295/2007/NQ-UBTVQH12 dated 28/09/2007 and Resolution No. 710/2008 / NQ-UBTVQH12
on 22/11/2008;
- Pursuant to Decree No. 87/2010/ND-CP dated 13/8/2010 of the Government
detailing the implementation of some articles of the Law on Export and Import
Tax;
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Implement The Protocol regulating on implementation of ASEAN Harmonized
Tariff Nomenclature (AHTN) 2012;
Ministry of Finance promulgates Export - Import Tariff, Preferential
Import Tariff according to the list of taxable commodity as below:
Article 1: Promulgation of Export
Tariff, Preferential Import Tariff according to the list of taxable commodity
This
Circular is promulgated together with:
1.
Export Tariff according to the list of taxable commodity regulated in Appendix
I
2.
Preferential Import Tariff according to the list of taxable commodity regulated
in Appendix II
Article 2: Export Tariff
according to the list of taxable commodity
1.
The Export Tariff according to the list of taxable commodity regulated in
Appendix I includes the description of commodity (name of commodity groups and
name of commodity), code (4-digit commodity group, 8-digit commodity group) and
the tax rate bracket of the export tariff for export taxable commodity group.
2.
In case one commodity is not specified in the Export Tariff, when implementing
customs procedures, the declarant shall still manifest the code including 8
digits corresponding to the code of this commodity in the Preferential Import
Tariff regulated in Item I, Appendix II promulgated together with this Circular
and show the export tax rate of 0% (zero percent).
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a).
The commodity is exempted from export duty in case it is determinated to be
manufactured and processed entirely from imported materials. Wooden commodity
is considered ancillary materials in case it is painted, varnished or screwed.
b).
In case the commodity are manufactured or processed from two sources: imported
materials and domestic materials, it is exempted from export duty for exports
corresponding to the number of imported materials used for manufacturing and
processing commodity exported in reality. Exports manufactured and processed
from domestic materials must pay export duty according to the export tax rate
stipulated that export commodity.
c).
Export duty exemption documents for the export submitted to Customs agency include:
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Dispatch proposing exemption from export duty for the exports manufactured and
processed from the exported materials, in which explaining in detail quantity
and value of the imported materials used for manufacturing and processing the
exports; the quantity of the exports; the amount of export duty not to be
collected: one (01) original;
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Customs declaration for import of materials completing customs procedure:
submit one (01) copy and show one (01) original for comparison;
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Customs declaration for the exports: one (01) original;
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Export - Import Contract; Assignment of Export - Import Contract in case of
entrusted import/export type: one (01) copy;
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Purchase contract (in case the enterprise importing materials to manufacture or
process the exports not for export directly or entrust export but for selling
to other enterprise to export to abroad directly): one (01) copy;
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Manufacturing association contract, processing contract for the exports in case
of associate manufacture and processing of the exports: one (01) copy;
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-
List of declaration for the export of materials used for manufacturing and
processing the exports which specifies the quantity of the imported materials:
one (01) copy,
-
List of documents proposing the exemption of tax: one (01) original;
The
declaration contents of documents exempting from export duty for the exports
mentioned in this point are implemented under guideline of Circular No.:
194/2010/TT-BTC dated December 6. 2010 by Ministry of Finance guiding Customs
procedures; customs inspection and supervision; import duty, export duty and
tax administration applicable to imports and exports.
4.
Golden commodities (belonging to group 71 08), golden jewellery (belonging to
group 71.13), golden industrial commodity (belonging to group 71.14) and other
golden products (belonging to group 71 15) are applied the export tax rate of
0%. The exports, besides Customs documents in accordance with general
regulations, must have the Verification of Gold Content of verification agency
or authority under guideline of Circular No: 49/2010/TT-BTC dated April 12,
2010 by Ministry of Finance guiding the classification of, and application of
tariffs to, imports and exports: show one (01) original for comparison and
submit one (01) copy to Customs agency.
Article 3: Preferential
Import Tariff according to the list of taxable commodity
Preferential
Import Tariff according to the list of taxable commodity stipulated in Appendix
II includes:
1.
Item I: Tax rate of Preferential Import Duty is applied to 97 chapters
according to list of the Vietnam imports. Contents include the description of
commodity (name of commodity groups and name of commodity), code (commodity
group, commodity including 8 digits), tax rate level of the preferential import
duty regulated for commodity group or taxable commodity.
2.
Item II: Chapter 98 - Regulating code and tax rate level of specific
preferential import duty for some commodity groups and commodity. Contents
include:
a).
Annotation and applicable conditions for specific preferential import duty.
Commodity groups and commodity applied specific preferential import duty rate
level are stipulated from group 98.17 to group 98.22 in chapter 28 (except for
group 98.20 and 98.21): Taxpayer must implement the final settlement for the
export and use of commodity under regulations in Item II, Appendix II
promulgated together with this Circular.
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Article 4: Preferential
import tax for used cars
Import
tax for used cars as follows:
1.
Passenger cars of 15 seats downwards (including driver) belonged to group 8702
and 8703 shall be applied to absolute import tax defined in Decision No.36/2011/QD-TTg
dated 29.06.2011 of the Prime Minister promulgating the absolute rates of
import duty of used cars to import and the guiding documents of the Ministry of
Finance.
2.
Passenger cars of 16 seats upwards (including driver) belonged to group 8702 and
goods transport vehicles with total weight not exceeding 5 tons belonged to
group 8704 (except for refrigerator cars, waste collection vehicles equipped
with waste compressed parts, cistern car, vehicles designed to transport fresh
concrete or bulk cement and vehicles designed to carry sludge) shall be applied
to preferential import tax rate of 150%.
3.
Other vehicles belonged to group 87.02, 87.03, 87.04 shall be applied to
preferential import tax rate, equivalent to 1.5 times against the preferential
import tax rate of automobiles of the same categories specified in the list of
tax rates of preferential import tariff under the category of taxable goods,
issued together with this Circular.
Article 5: Organization of
implementation
1.
This Circular takes effect since January 01, 2012.
2.
It is abolished the Circular No. 184/2010/TT-BTC; 201/2010/TT-BTC;
208/2010/TT-BTC; 214/2010/TT-BTC; 07/2011/TT-BTC; 20/2011/TT-BTC;
24/2011/TT-BTC; 29/2011/TT-BTC; 46/2011/TT-BTC; 67/2011/TT-BTC; 77/2011/TT-BTC;
82/2011/TT-BTC; 91/2011/TT-BTC; 95/2011/TT-BTC; 102/2011/TT-BTC; 103/2011/TT-BTC;
108/2011/TT-BTC; 111/2011/TT-BTC; 119/2011/TT-BTC; 135/2011/TT-BTC;
145/2011/TT-BTC and other promulgations contrast with the this Circular
3.
During implementation, the relevant documents referred to in this Circular
amended, supplemented or replaced shall be complied with the documents
amendment, supplement or replacement.
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FOR THE MINISTER
DEPUTY MINISTER
Vu Thi Mai