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THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
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No. 125/2017/ND-CP
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Ha Noi, November
16, 2017
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DECREE
ON
AMENDMENTS TO CERTAIN ARTICLES OF THE GOVERNMENT’S DECREE NO. 122/2016/ND-CP
DATED SEPTEMBER 01, 2016 ON EXPORT DUTY SCHEDULE, PREFERENTIAL IMPORT DUTY
SCHEDULE AND LISTS OF COMMODITIES AND THEIR FLAT TAX RATES, COMPOUND TAX RATES
AND OUTSIDE TARIFF QUOTA RATES
Pursuant to the Law on the Government’s
organization dated June 19, 2015;
Pursuant to the Law on export and import duties
dated April 06, 2016;
Pursuant to the National Assembly’s Resolution
No. 71/2006/QH11 dated November 29, 2006 on ratifying the protocol of accession
of the Socialist Republic of Vietnam to the agreement establishing the World
Trade Organization
At the request of the Minister of Finance;
The Government promulgates the Decree on
amendments to certain articles of the Government’s Decree No. 122/2016/ND-CP
dated September 01, 2016 on export duty schedule, preferential import duty
schedule, lists of commodities and their flat tax rates, compound tax rates and
outside tariff quota rates.
Article 1. Amendments to
certain articles of the Government’s Decree No. 122/2016/ND-CP dated September
01, 2016 on the export duty schedule, preferential import duty schedule, list
of commodities and their flat tax rates, compound tax rates and outside
tariff quota rates (OTQR) (hereinafter referred to as “the Decree No.
122/2016/ND-CP”)
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“Article 3. Issuance of the export duty
schedule, preferential import duty schedule, list of commodities and their flat
tax rates, compound tax rates and outside tariff quota rates
The following appendices shall be issued together
with this Decree:
1. Appendix I: Export duty
schedule
2. Appendix II: Preferential
import duty schedule,
3. Appendix III: The list of
commodities and flat tax rates, compound tax rates imposed on used motor
vehicles for transporting up to 15 people (including the driver).
4. Appendix IV: The list of
commodities and OTQR imposed on commodities subject to tariff-rate quotas”.
2. Clause 1
Article 4 of the Decree is amended as follows:
“Article 4. The export duty schedule
1. The export duty schedule
prescribed in the Appendix I hereof shall specify codes and descriptions of
commodities and specific export duty rates imposed on each heading. Regarding
commodities under the heading 211 in the export duty schedule, in case of
customs declaration, the declarant shall declare their names and eight-number
codes according to the preferential import duty schedule and the export duty
rate of 5%. The commodities under the heading 211are commodities that satisfy
all following conditions:
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b) Total value of resources and minerals and
consumed energy accounts for at least 51% of the product prime cost. The total
value of resources, minerals and consumed energy which accounts for 51% of the
product prime cost shall be determined in accordance with regulations of the
Government's Decree No. 100/2016/ND-CP dated July 01, 2016.”
3. Clause 2
and Clause 3 Article 5 of the Decree are amended as follows:
“2. Section II: Chapter 98 on product codes
and specific preferential import duty rates imposed on certain headings and
commodities.
a) Notes of, requirements and procedures for
imposition of specific preferential import duty rates prescribed in Chapter 98.
- Chapter notes: The
commodities mentioned in Clause 1 Part I Section II Appendix II of this Decree
shall be entitled to the specific preferential import duty rates prescribed in
Chapter 98.
- Heading notes:
+ Codes and specific preferential import duty rates
on auto parts, chassis fitted with engines and cabins of motor vehicles are
specified in Clause 2.1 Part I Section II of the Appendix II.
+ Alloy steels containing boron and/or chromium and/or
titanium of heading 98.11; fillers, skin care commodities of heading 98.25;
1680/D/2 and 1890 D/2 nylon tire cord fabrics of heading 98.26; copper wires
whose dimension of cross section is between 6 mm and 8 mm of heading 98.30;
Polypropylene granules in primary form of heading 98.37; bars and rods,
hot-rolled, in irregularly wound coils, of other alloy steel of heading 98.39;
Set top boxes of heading 98.46; Neoweb commodities of heading 98.47 are
entitled to specific preferential import duty rates prescribed in Chapter 98 if
such commodities meet standards and technical parameters stipulated in Clauses
2.2, 2.3, 2.4, 2.5, 2.6, 2.7, 2.8 and 2.9 Part I Section I of Annex II.
- Classification of,
requirements and procedures for imposition of specific preferential import duty
rates that are specified in Chapter 98 and statement of use of commodities
entitled to specific preferential import duty rates prescribed in Chapter 98
are prescribed in Clause 3 Part I Section II of Appendix II.
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c) Mentioned headings or commodities which are
entitled to both specific preferential import duty rates in Chapter 98 and
special preferential import duty rates under applicable regulations of laws may
be applied either of such above mentioned duty rates.
d) In case of customs declaration, declarants shall
specify codes of commodities in “Mã hàng tương ứng tại Mục I Phụ lục II” column
(respective codes in Section I Appendix II) and write down codes of such
commodities specified in Chapter 98 to the side”.
3. Section III: Preferential
import duty rates imposed on certain commodities under WTO commitments from
January 01, 2019 onwards.”
4. Article
6 of the Decree is amended as follows:
“Article 6. Preferential import duty rates
imposed on machine tools
Machine tools mentioned of headings from 84.54 to
84.63 are entitled to preferential import duty rates as follows:
1. Machine tools that cannot
be manufactured in Vietnam are entitled to the import 0% duty. The
abovementioned machines shall not be included in the list of machines and
equipment that can be manufactured in Vietnam issued by the Ministry of
Planning and Investment.
2. Machine tools that are not
mentioned in Clause 1 of this Article are entitled to the preferential import
duty rate imposed on commodities of headings from 84.54 to 84.63 of the import
duty schedule prescribed in Section I Appendix II of this Decree.”
5. Article
7 of the Decree is amended as follows:
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1. The flat tax rates
prescribed in Appendix III of this Decree shall be imposed on motor vehicles
for transporting up to 9 people (including the driver) of a cylinder capacity
not exceeding 1,000 cc of heading 87.03
2. Compound tax rate
prescribed in Appendix III of this Decree shall be imposed on motor vehicles
for transporting up to 9 people (including the driver) of a cylinder capacity
exceeding 1,000 cc of heading 87.03 and motor vehicles for transporting from 10
to 15 people including the driver of heading 87.02.
3. The preferential import
duty rate of 150% shall be imposed on motor vehicles for transporting at least
16 people (including the driver) of heading 87.02 and motor vehicles for the
transport of commodities with the gross vehicle weight rating (GVWR) not
exceeding 5 metric tons of heading 87.04 (except for refrigerated lorries
(trucks), refuse/garbage collection vehicles having a refuse compressing
device, bulk-cement lorries (trucks) and hook-lift lorries (trucks)).
4. Other motor vehicles of
headings 87.02, 87.03 and 87.04 are subject to duty rates equal to 1.5 times
the preferential import duty rates imposed on new vehicles of the same category
under same headings prescribed in Section I Appendix II of this Decree.”
6. Article
7a is added as follows:
“Article 7a. Preferential import duty
rates imposed on imported auto parts of motor vehicles according to the tax incentive
program (hereinafter referred to as “the Program”)
1. Preferential import duty
rates of 0% imposed on imported auto parts of motor vehicles of heading 98.49
in Section II Chapter 98 Appendix II of this Decree shall be specified as
follows:
a) At the time of customs declaration, the
declarant shall declare and pay taxes according to the common import duty rate,
preferential import duty rate or special preferential import duty rate in
accordance with applicable regulations of law. The preferential import duty
rates shall not be imposed on the commodities of heading 98.49.
b) The import 0% duty shall be imposed on
commodities of heading 98.49 in accordance with regulations in Point b Clause 3
of this Article.
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a) The Program shall apply to enterprises that are
eligible for manufacture and assembly of motor vehicles in accordance with the
Government’s regulations on requirements for manufacture, assembly, import and
maintenance of motor vehicles.
b) Conditions for executing the Program:
- Enterprises shall make a commitment to
manufacture and/or assemble motor vehicles that meet Euro 4 (from 2018 to 2021)
and Euro 5 (from 2022 onwards) and achieve the production prescribed in Point
b.12 Clause 3.2 Section I Chapter 98 of the Appendix II of this Decree
according to the following production and types of motor vehicles:
+ The minimum production of domestic motor vehicles
(hereinafter referred to as “the minimum overall production”) which is
determined in each specific period prescribed in the roadmap of the Program in
Point b.12 Clause 3.2 Section I Chapter 98 of Appendix II of this Decree
applies to the following motor vehicles:
Motor vehicles for transport of persons for
transporting up to 9 people (including the driver) of a cylinder capacity not
exceeding 2,500 cc of heading 87.03
Motor vehicles for transporting from 10 to 19
people (minibuses) of heading 87.02
Motor vehicles for transporting at least 20 people
(buses/ coaches) of heading 87.02
Motor vehicles for cargo transport and special
purpose motor vehicles (lorries) of heading 87.04 and 87.05
+ The production of models under commitment (herein
after referred to as “the minimum model production”) which is determined in
each specific period prescribed in the roadmap of the Program in Point b.12
Clause 3.2 Section I Chapter 98 of Appendix II of this Decree according to the
following quantity of models of motor vehicles under commitment:
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A model of minibuses.
A model of buses or coaches.
2 models of lorries.
- The enterprises mentioned in Point a of this
Clause shall import auto parts of motor vehicles for manufacture and assembly
thereof or authorize other organizations or individuals to import such auto
parts which shall satisfy the following requirements:
+ They are mentioned in heading 98.49.
+ They cannot be manufactured domestically.
+ The auto parts are finished commodities but have
not been assembled or have not been finished but have basic characteristics of
finished commodities with the minimum degree of completeness equal to those of
imported auto parts prescribed in regulations on methods for determining
localization rates of motor vehicles promulgated by the Ministry of Science and
Technology and regulations in Point b.5.2 Clause 3.2 Section I Chapter 98
Appendix II of this Decree.
3. Application and procedures
for executing the Program:
a) Applications and procedures for participating in
the Program.
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- An enterprise shall submit
its application at the customs authority premises where its head office or
factory is located to participate in the Program after this Decree is signed or
any time within the Program’s period. The enterprise may participate in the
Program from the day on which the application is submitted onwards.
b) Applications and procedures for imposition of
the duty rates prescribed in heading 98.49.
- An application shall
include:
+ An application form for 0% duty on the
commodities of heading 98.49, which specifies the expected period over which 0%
duty is applied (hereinafter referred to as “0% duty period”), quantity of auto
parts of motor vehicles that will be imported in the 0% duty period and have
been used for manufacture and assembly of motor vehicles; quantity of models of
motor vehicles that have been manufactured, assembled and duties that have been
paid;
+ A declaration of use of auto parts of motor
vehicles that have been imported in the 0% duty period using the specimen 06
prescribed in Appendix II of this Decree and certified copies of accounting
records showing the quantity of imported auto parts that have been used for
manufacture and assembly of motor vehicles entitled to the Program.
+ Certified copies of records on inspecting quality
of motor vehicles that have been manufactured and assembled in the 0% duty
period using the specimen issued by the Vietnam Register; certified copies of
certificates of quality, technical safety and environmental safety of
domestically manufactured and assembled motor vehicles (quantity of the copies
is equal to types of manufactured and assembled motor vehicles) and certified
copies of descriptions of technical design assessed by the Vietnam Register
(quantity of the copies is equal to types of manufactured and assembled motor
vehicles).
+ A list of customs declarations of imports; a
declaration of paid tax specified in each customs declaration.
- Procedures for imposition of
the duty rates prescribed in heading 98.49.
+ Within 60 days from June 30 or December 31, the
enterprise shall submit the application for 0% duty prescribed in heading 98.49
on auto parts of motor vehicles that have been imported for manufacture and
assembly of the motor vehicles specified in the roadmap of the Program in the
0% duty period to the customs authority. The 0% duty period requested by the
enterprise shall not exceed 6 months, from January 01 to June 30 or from July
01 to December 31 every year.
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+ The customs authority, according to the
application submitted by the enterprise, shall inspect entities of and
conditions for executing the Program prescribed in Clause 7.2, including:
The minimum overall production that has been
achieved in each period prescribed in the roadmap of the Program.
The minimum model production has been achieved in
each period prescribed in the roadmap of the Program.
+ If the 0% duty period is less than 6 months
according to each period mentioned in the roadmap of the Program, the
enterprise shall achieve the minimum overall production and minimum specific
production applicable to each period mentioned in the roadmap of the Program
prescribed in Point b.12 Clause 3.2 Section II Chapter 98 Appendix II of this
Decree.
The minimum overall production and minimum specific
production shall be determined according to the quantity of records on
inspecting quality of finished commodities that have been issued in the 0% duty
period by the Vietnam Register. Models of motor vehicles shall be determined
according to the certificates of quality, technical safety and environmental
safety of domestically manufactured and assembled motor vehicles issued by the
Vietnam Register which is used for determining cylinder capacity, type and
capacity of engine and the description of technical designs assessed by the
Vietnam Register which is used for determining types of bodies or cabins of
motor vehicles.
Imported auto parts of motor vehicles that have
been used for manufacture and assembly of motor vehicles shall be under heading
98.49 in Section II Chapter 98 Appendix II of this Decree and cannot be
manufactured domestically. The auto parts of motor vehicles that cannot be
manufactured domestically shall be determined according to regulations issued
by the Ministry of Planning and Investment.
The auto parts of motor vehicles shall satisfy the
minimum degree of completeness prescribed in regulations issued by the Ministry
of Science and Technology and regulations in Point b.5.2 Clause 3.2 Section I
Chapter 98 Appendix II of this Decree.
Quantity of imported auto parts of motor vehicles
that have been used shall be conformable with quantity of motor vehicles that
have been manufactured and assembled in the inspection period according to use
declarations, quantity of records on inspecting quality of finished
commodities, certificates of quality, technical safety and environmental safety
of domestically manufactured and assembled motor vehicles.
+ According to results of the application
verification,
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If the enterprise fails to satisfy sufficient
conditions for participating in the Program, the customs authority will send a
written reply to the enterprise.
7. Article
8 of the Decree is amended as follows:
“Article 8. The lists of commodities and
import duty rates imposed on commodities subject to tariff-rate quotas
1. The list of commodities
subject to tariff-rate quota includes certain commodities of heading 04.07;
17.01; 24.01 and 25.01 prescribed in Appendix IV of the Decree.
2. Annual import tariff-rate
quotas on the commodities mentioned in Clause 1 of this Article shall comply
with regulations issued by the Ministry of Industry and Trade. If international
treaties to which the Socialist Republic of Vietnam is a signatory contain
tariff-rate quotas on import of the commodities prescribed in Clause 1 of this
Article, these international treaties shall be applied.
3. Inside tariff quota rates
are specified as follows:
a) If the commodities prescribed in Clause 1 of
this Article are imported within the annual import tariff-rate quotas
prescribed by the Ministry of Industry and Trade, they will be entitled to
preferential import duty rates prescribed in Section I Appendix II of the
Decree or special preferential import duty rates prescribed in the special
preferential import duty schedules (if they satisfy all conditions for
entitlement to special preferential import duty rate) issued together with the
Government’s Decrees on promulgating special preferential import duty schedule
for implementation of international treaties).
b) If international treaties to which the Socialist
Republic of Vietnam is a signatory contain import quotas and import duty rates
imposed on the commodities prescribed in Clause 1 of this Article, the import
quotas and import duty rates within quotas prescribed in the Government’s
Decrees on promulgating special preferential import duty schedule for
implementation of international treaties will be applied.
c) If international treaties to which the Socialist
Republic of Vietnam is a signatory only stipulate special preferential import
duty rates, the commodities will not exceed annual import quotas prescribed by
the Ministry of Industry and Trade mentioned in Point a of this Clause to be entitled
to special preferential import duty rates.
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a) The commodities prescribed in Clause 1 of this
Article whose imported quantity exceeds the annual import quotas prescribed by
the Ministry of Industry and Trade will be subject OTQRs prescribed in Appendix
IV of this Decree.
b) If international treaties to which the Socialist
Republic of Vietnam is a signatory contain import quotas and/or OTQRs imposed
on the commodities mentioned in Clause 1 of this Article, the Government’s
Decrees on promulgating special preferential import duty schedules for
implementation of these international treaties will be applied. If the OTQRs
prescribed in international treaties is greater than those prescribed in
Appendix IV of this Decree, the OTQRs specified in the Appendix IV will be
imposed".
Article 2. Effect
1. This Decree comes into
force from January 01, 2018.
2. Clause 2 Article 4 of the
Decree No. 122/2016/ND-CP and Appendices of the Decree No. 122/2016/ND-CP are
annulled.
3. Preferential import duty
rates imposed on imported auto parts of motor vehicles of heading 98.49
prescribed in Article 7a shall be applied from the day on which this Decree is
signed to December 31, 2022.
Article 3. Implementation
Ministers, heads of ministerial agencies and
governmental agencies and chairmen/chairwomen of People’s Committees of
provinces shall take responsibility for implementing this Decree.
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P.P GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc
APPENDIX III
LIST
OF COMMODITIES AND FLAT TAX AND COMPOUND TAX IMPOSED ON USED MOTOR VEHICLES FOR
TRANSPORTING UP TO 15 PEOPLE (INCLUDING THE DRIVER)
(issued together with the Government's Decree No. 125/2017/ND-CP dated
November 16, 2017)
1. Flat tax:
Regarding motor vehicles for
transporting up to 9 people (including driver) of a cylinder capacity not
exceeding 1,000 cc
Description
Heading
Unit
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- Of a cylinder capacity not
exceeding 1,000 cc
8703
Piece
10.000
2. The flat tax imposed on motor
vehicles for transporting up to 9 people (including driver) of a cylinder
capacity exceeding 1,000 cc of heading 87.03 and motor vehicles for
transporting from 10 to 15 people (including driver) of heading 87.02 in the
preferential import duty schedule shall be specified as follows:
a) Regarding motor vehicles for
transporting up to 9 people (including driver) of a cylinder capacity exceeding
1,000 cc
Description
Heading
Unit
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- Motor vehicles (including
station wagons, SUVs and sports cars, but not including vans):
8703
Piece
200% or 150% plus (+) 10,000 USD
whichever is lower
- Other vehicles:
+ Of a cylinder capacity
exceeding 1,000 cc but not exceeding 2,500cc
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Piece
X + 10.000USD
+ Of a cylinder capacity
exceeding 2,500 cc
8703
Piece
X + 15,000USD
b) Regarding motor vehicles for
transporting from 10 to 15 people (including driver):
Description
Heading
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Flat
tax (USD)
- Of a cylinder capacity under
2,500 cc
8702
Piece
X
+ 10,000
- Of a cylinder capacity at least
2,500cc
8702
Piece
X
+ 15,000
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X = Taxable price of used motor
vehicles multiplied by (x) the duty rate imposed on new ones of chapter 87
prescribed in section I Appendix II - Preferential import duty schedule of this
Decree at the time when the customs declaration is registered.