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THE MINISTRY
OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIET NAM
Independence-Freedom-Happiness
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No.:
32/VBHN-BTC
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Hanoi, July
20, 2020
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DECREE[1]
SCHEDULES OF EXPORT TARIFF AND PREFERENTIAL IMPORT TARIFF,
LIST OF COMMODITIES AND THEIR FLAT TAX, COMPOUND TARIFF, AND OUT-OF-QUOTA
IMPORT TARIFF
The Government’s Decree No. 122/2016/ND-CP dated
September 01, 2016 providing schedules of export tariff and preferential import
tariff, list of commodities and their flat tax, compound tariff, and
out-of-quota import tariff, coming into force from September 01, 2016, is
amended by:
1. The Government’s Decree No. 125/2017/ND-CP
dated November 16, 2017 providing amendments to the Government’s Decree No. 122/2016/ND-CP
dated September 01, 2016 providing schedules of export tariff and preferential
import tariff, list of commodities and their flat tax, compound tariff, and
out-of-quota import tariff, coming into force from January 01, 2018.
2. The Government’s Decree No. 57/2020/ND-CP
dated May 25, 2020 providing amendments to the Government’s Decree No.
122/2016/ND-CP dated September 01, 2016 providing schedules of export tariff
and preferential import tariff, list of commodities and their flat tax,
compound tariff, and out-of-quota import tariff and the Government’s Decree No.
125/2017/ND-CP dated November 16, 2017 providing amendments to the Government’s
Decree No. 122/2016/ND-CP, coming into force from July 10, 2020.
Pursuant to the Law on Organization of Government
dated June 19, 2015;
Pursuant to the Law on Export and Import
Duties dated April 06, 2016;
Pursuant to the Resolution No. 71/2006/QH11
dated November 29, 2006 of the National Assembly ratifying the Protocol on
accession to the Agreement establishing the World Trade Organization of the
Socialist Republic of Vietnam;
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The Government promulgates a Decree
introducing the schedules of export tariff and preferential import tariff, list
of commodities and its flat tax, compound tariff, and out-of-quota import
tariff.[2]
Article 1. Scope
This Decree introduces the schedules of export
tariff and preferential import tariff, list of commodities and their flat tax,
compound tariff, and out-of-quota import tariff.
Article 2. Regulated
entities
1. Taxpayers as defined in
the Law on export and import duties.
2. Customs authorities and
customs officials.
3. Organizations and
individuals having rights and obligations in connection with imports and
exports.
Article
3. Introduction of schedules of export tariff and preferential import tariff,
list of commodities and their flat tax, compound tariff, and out-of-quota
import tariff[3]
1. Appendix I – Export
tariff schedule.
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3. Appendix III – List
of commodities and their flat tax rates and compound tariffs on used motor
vehicles for transporting up to 15 passengers (including the driver).
4. Appendix
IV – List of commodities and their out-of-quota tariffs.
Article
4. Export tariff schedule
1.[4]
The export tariff schedule in Appendix I enclosed herewith shall include HS
codes, commodity description and specific export duty rates imposed on each
heading and dutiable commodities. In case where any exported good is not named
in the export tariff schedule, the customs declarant shall enter HS code of the
exported good corresponding to the 8-digit HS codes of commodities according to
the preferential import tariff schedule specified in Section I of Appendix II
enclosed herewith, and shall not need to enter duty rates in their export
declaration.
In case where any good
belongs to the heading No. 211 in the export tariff schedule, when carrying out
the customs procedures, the customs declarant shall enter HS codes of the
exported goods corresponding to the 8-digit HS codes of these goods according
to the preferential import tariff schedule specified in Section I of Appendix
II enclosed herewith, and shall enter 5% export duty rate. Goods belonging to
the heading No. 211 are those meeting both of the following requirements:
a) 1st
requirement: Supplies, raw or input materials, semi-finished products
(collectively referred to as “goods”) do not belong to the headings from No. 01
to No. 210 in the export tariff schedule.
b) 2nd
requirement: They are goods, which are made directly from raw materials that
are mainly natural resources or minerals and of which the aggregate value of
such natural resources plus energy costs accounts for at least 51% of their
prime costs. The determination of the aggregate value of natural resources and
minerals plus energy costs accounting for at least 51% of their prime cost
shall be subject to regulations laid down in the Government’s Decree No.
100/2016/ND-CP dated July 01, 2016, detailing and guiding the implementation of
a number of articles of the Law on amendments to the Law on Value-Added Tax,
the Law on Special Consumption Tax and the Law on Tax Administration and the
Government’s Decree No. 146/2017/ND-CP dated December 15, 2017, amending and
supplementing a number of articles of the Decree No. 100/2016/ND-CP.
Exported goods that are
exceptions specified in Clause 1 Article 1 of the Decree No. 146/2017/ND-CP
dated December 15, 2017 do not belong to the heading No. 211 of the export
tariff schedule annexed to this Decree.
2.[5] (abrogated)
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a) In addition to customs
documents required for exported goods, a copy of the test report confirming
that the gold content is less than 95%, issued by a testing body licensed to
assess the gold content in gold jewelry articles and goldsmiths’ wares must be
presented to the customs authority (accompanied with its original for
verification purposes).
b) In case the goods that
are articles of gold jewelery and parts thereof (heading 71.13), goldsmiths’
wares and parts thereof (heading 71.14) and other gold articles (heading 71.15)
are exported under an outward processing contract or as domestic exports, the
test report determining the gold content is not required when carrying out the
customs procedures. If the goods are exported as domestic exports, when
carrying out the customs procedures, the exporter shall be required to present
the license to import raw gold materials issued by the State Bank of Vietnam.
4. Fertilizers
of heading 31.01, 31.02, 31.03, 31.04, 31.05 shall be subject to the following
export duty rates:
a) Fertilizers of heading
31.01, 31.02, 31.03, 31.04, 31.05 shall be subject to 5% export duty rate if
they have the aggregate value of natural resources plus energy costs accounted
for at least 51% of their prime costs.
b) Fertilizer articles other
than those specified in Point a of this Clause shall be subject to the export
duty rates imposed on the goods of headings 31.01, 31.02, 31.03, 31.04, 31.05
in the export tariff schedule in the Appendix I enclosed herewith.
Article
5. Preferential import tariff schedule
The preferential import
tariff schedule in Appendix II includes:
1[6]. Section I: Preferential import duty rates on products in 97
chapters of the List of Vietnam’s exports and imports. This section is divided
into Parts, Chapters, Notes for Parts and Chapters; Import Tariff Schedule
comprising the description of products (e.g. headings and subheadings), HS
codes (8 digit characters) adopted according to the List of Vietnam’s exports
and imports and preferential import duty rates applied to taxable products.
In case where the List of
Vietnam’s exports and imports is amended or supplemented, customs declarants
must use descriptions and HS codes according to the amended List of exports and
imports, as well as duty rates on products with amended HS codes.
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a) Notes for, and
requirements and procedures for imposition of specific preferential import duty
rates prescribed in Chapter 98.
- Chapter notes: The
goods in Clause 1 Part I Section II of Appendix II enclosed herewith shall be
entitled to the specific preferential import duty rates in Chapter 98.
- Heading notes:
+ The codes and specific
preferential import duty rates on knock-down kits and chassis fitted with
engines and cabins of motor vehicles are specified in Clause 2.1 Part I
Section II of Appendix II.
+ Alloy steels containing
boron and/or chromium and/or titanium of Heading 98.11; fillers, skin care
products 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 products of
heading 98.47 are entitled to specific preferential import duty rates in
Chapter 98 if they meet technical requirements and specifications laid down in
Clauses 2.2, 2.3, 2.4, 2.5, 2.6, 2.7, 2.8 and 2.9 Part I Section I of Appendix
II.- Classification of, and requirements and procedures for imposition of
specific preferential import duty rates in Chapter 98 and reports and
statements of use of the goods entitled to specific preferential import duty
rates in Chapter 98 shall comply with the regulations in Clause 3 Part I
Section II of Appendix II.
b) The lists of goods and
specific preferential import duty rates, including HS codes of subheadings and
articles in the Chapter 98; description (names of subheadings and articles);
their respective HS codes in Section I Appendix II (including 97 chapters
according to the Vietnam’s import tariff schedule) and preferential import duty
rates specifically applied to Chapter 98, are specified in Part II Section II
of Appendix II;
c) The listed subheadings
and articles which are entitled to both specific preferential import duty rates
in Chapter 98 and special preferential import duty rates under applicable
regulations of laws shall be levied according to either of the abovementioned
duty rates;
d) When carrying out the
customs procedures, customs declarants shall enter HS codes in “Mã hàng tương ứng
tại Mục I Phụ lục II” (“respective HS codes in Section I Appendix II”) column
in Chapter 98 and write down HS codes in Chapter 98 to the side.
3.[8]
(abrogated)
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Machine tools classified
in heading 84.54 to 84.63 shall be eligible for at the preferential import duty
rates as follows:
1. Machine tools that
cannot be manufactured domestically are entitled to 0% import duty rate. The
machine tools mentioned in this clause must be not included in the List of
domestically manufactured machinery and equipment announced by the Ministry of
Planning and Investment.
2. Articles of machine
tools other than those specified in Clause 1 of this Article shall be subject
to the preferential import duty rates imposed on the goods of heading 84.54 to
84.63 in the import tariff schedule in Section I Appendix II enclosed herewith.
Article
7. Import duties on used motor vehicles[10]
1. Motor vehicles used
for transport of 09 person or fewer (including the driver) of a cylinder
capacity not exceeding 1,000 cc of heading 87.03 shall be eligible for the flat
tax rate prescribed in Appendix III enclosed herewith.
2. Motor vehicles used
for transport of 09 person or fewer (including the driver) of a cylinder
capacity exceeding 1,000 cc of heading 87.03 and motor vehicles used for
transport of 10 – 15 persons (including the driver) of heading 87.02 shall be
eligible for the compound tax rate prescribed in Appendix III enclosed
herewith.
3. Motor vehicles used
for transport of 16 persons or more (including the driver) of heading 87.02 and
motor vehicles for the transport of goods with the gross vehicle weight rating
(GVWR) not exceeding 05 t of heading 87.04 (except for refrigerated lorries
(trucks), refuse/garbage collection vehicles having a refuse compressing
device, tanker vehicles, armoured cargo vehicles for transporting valuables,
bulk-cement lorries (trucks) and hook-lift lorries (trucks)) shall be subject
to 150% import duty rate.
4. Other motor vehicles
of headings 87.02, 87.03 and 87.04 are subject to the duty rate which is 1.5
times as much as the preferential import duty rate imposed on new vehicles of
the same category in the same heading prescribed in Section I Appendix II
enclosed herewith.
Article
7a. Preferential import duty rates on imported automobile parts under the tax
incentive program for the manufacturing and assembly of motor vehicles (tax
incentive program)[11]
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a) At the time of
registration of their customs declaration forms, customs declarants shall
declare and calculate duties levied on the imported goods at ordinary import
duty rates or at preferential import duty rates or at special preferential
import duty rates as prescribed, and the 0% import duty rate applied to the
goods in heading 98.49 will have yet to be in use.
b) Applying 0% preferential
import duty rate to automobile parts heading 98.49 shall be subject to Clause
2, 3, 4, 5, 6 and 7 of this Article.
2. Subjects
of application
Enterprises holding
certificates of eligibility for automobile manufacturing and assembly issued by
the Ministry of Industry and Trade.
3.
Eligibility requirements
3.1. Automobile parts must
meet the following requirements:
a) Imported automobile parts are listed in
heading 98.49 and classified as those which cannot be manufactured
domestically, and used for manufacturing and assembling motor vehicles within
the period of consideration of grant of tax incentive (including those in stock
from the previous periods which are used for manufacturing and assembling of
finished vehicles in the succeeding period). Determination of automobile parts
that cannot be manufactured domestically shall be subject to the Ministry of
Planning and Investment's regulations on the list of raw or input materials,
supplies and semi-finished products that can be domestically manufactured.
b) Components or
accessories (e.g. details, detail sets and parts) are finished but not
assembled products, or are not yet finished products which, however, have basic
characteristics of the finished products to the discrete extent which is at
least equal to the discrete extent of automobile parts according to the
regulations of the Ministry of Science and Technology on the method of
determination of the domestic content rate of automobiles, and the provisions
laid down at Point b.5.2 Clause 3.2 Section I of Chapter 98, and Section II of
Appendix II enclosed herewith.
c) Imported automobile parts
are directly imported or imported in trust or under authorization by automobile
manufacturing and assembling enterprises.
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a) If enterprises that are
not subject to the minimum output requirement at the first participation
registration period and the next consecutive period of consideration of grant
of tax incentive meet the provisions of Clause 2, Clause 3.1, Clause 4, Clause
5, Clause 6 And Clause 7 of this Article, the 0% duty rate shall be applied to
all of imported automobile parts used for manufacturing and assembly of their
products for which they have registered to participate in the Tax Incentive
Program when these products leave the factory.
b) In the following periods
of consideration of grant of tax incentive, if enterprises subject to the
minimum output requirement under the provisions of Point b.12.2 Clause 3.2 Section
I Chapter 98 in Appendix II enclosed herewith meet regulations laid down in
Clause 2, Clause 3.1, Clause 4, Clause 5, Clause 6 And Clause 7 of this
Article, the 0% duty rate shall be applied to all of the imported automobile
parts used for manufacturing and assembly of products of which the prescribed
requirement concerning the output are met by these enterprises when these
products leave the factory.
3.3. Enterprises
manufacturing and assembling gas and diesel vehicles:
a) Emission standards:
Automobiles and motor
vehicles are manufactured or assembled to meet level 4 and level 5 emission
standards for the period from 2018 to the end of 2021; level 5 or higher
emission standards for the period from 2022 onwards.
b) Vehicle make:
Enterprises manufacturing
and assembling gas and diesel vehicles may register 01 (one) or more vehicle
makes once participating in the tax incentive program. During the validity
period of the tax incentive program, they may register any change or addition
of vehicle makes or quantities of vehicles by registered makes. The production
output of a vehicle make after such change or addition shall be added to the
minimum general production output as a basis for consideration of tax
incentives, but must still meet the minimum specific output requirement imposed
in each period of consideration of grant of tax incentive. Makes of vehicles
belonging to different headings of vehicles shall be regulated as follows:
b.1) Vehicles used for the transport of 09
persons or fewer of a maximum cylinder capacity of 2,500 cc that are classified
into heading 87.03 are those meeting all of the following 04 criteria: same
engine criteria; same criteria for bodywork (or chassis); cylinder capacity of
2,500 cc or less; fuel consumption of under 7.5 liters/ 100 km. Fuel
consumption criterion of below 7.5 liters/ 100 km is based on the fuel
consumption per a combined cycle specified in the fuel consumption certificate
issued by Vietnam Register;
b.2) Mini-buses (including
the ones used for transporting 10 to 19 persons and classified into heading
87.02) and buses/passenger vehicles (including the ones used for transporting
20 persons or more and classified into heading 87.02) are those vehicles having
the same engine and chassis criteria;
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Engine criteria for a make
of vehicle are determined on the basis of the cylinder capacity or type or
engine capacity stated in the certificate of technical quality, safety and
environment protection for manufactured or assembled vehicles issued by the
Vietnam Register. Body (or chassis), frame and cabin criteria are determined on
the basis of basic technical specifications stated in technical design
interpretations with “tested” marks granted by the Vietnam Register.
c) Minimum general output
requirement (referring to the manufacturing and assembling output requirement
applied to vehicles of each vehicle heading) and minimum specific output
requirement (referring to the manufacturing and assembling output requirement
applied to each participating vehicle).
Enterprises meeting the
minimum general output requirement or the minimum specific output requirement
shall fall into the following cases:
c.1) If they meet the
minimum general output requirement imposed on each of their vehicle headings
and the minimum specific output requirement imposed on at least one vehicle
make in each 6-month period of consideration of grant of tax incentive
specified under the provisions of Point b.12.1 Clause 3.2 Section I of Chapter
98 in Appendix II enclosed herewith, and meet regulations laid down in Clause
2, Clause 3.1, Points a, b Clause 3.3, Clause 4, Clause 5, Clause 6 And Clause
7 of this Article, the 0% duty rate shall be applied to all of the imported
components used for manufacturing and assembly of products of which the prescribed
requirement concerning the output are met by these enterprises when these
products leave the factory within that period.
In case of manufacturing and
assembling gas and diesel, electric, fuel-cell, hybrid, fully biofuel, and
natural gas vehicles, when determining the minimum general output of the
heading of vehicles using gas and diesel fuels, they may add the output of
electric, fuel-cell, hybrid, fully biofuel and natural gas vehicles
manufactured or assembled within the period of consideration of grant of tax
incentive to the minimum general output of the same heading of vehicles using
gas and diesel fuels during the process of consideration of grant of tax
incentive.
During the first period of consideration of
grant of tax incentive to enterprises manufacturing and/or assembling
automobiles or vehicles using gas and diesel fuels which is less than 06
months, if these enterprises reach the actual manufacturing and assembling
output of vehicles in the same heading at least equal to the multiplication of
one month’s average of the minimum general outputs by the time length (number
of months) of their participation in the tax incentive program within a period
of consideration of grant of tax incentive, and achieve the actual
manufacturing and assembling output of registered vehicles at least equal to
the multiplication of one month’s average of the minimum specific outputs by
the time length (number of months) of their participation in the tax incentive
program within a period of consideration of grant of tax incentive and, at the
same time, meeting the minimum general and specific output requirements for the
next 6-month period of consideration of grant of tax incentive, the number of
their automobile components or accessories used for manufacturing and
assembling their vehicles in that first period shall be eligible for 0% duty
rate provided that they meet the requirements specified in Clause 2 and Clause
3.1, Points a and b of Clause 3.3, Clause 4, Clause 5, Clause 6 and Clause 7 of
this Article. If the duration of participation in the tax incentive program in
the first month is 15 days or more, such duration shall be rounded to 1 month.
In case where the number of days of participation in the tax incentive program
in the first month is less than 15 days, that month shall be skipped.
c.2) If they have the actual
manufacturing and assembling output of vehicles of the 01 (one) make of
vehicles used for the transport of 09 persons or fewer registered within a
period of consideration of grant of tax incentive which is 1.3 times more than
the minimum specific output of vehicles belonging to the heading of vehicles
used for the transport of 09 persons or fewer prescribed in Point b.12.1 Clause
3.2 Section I of Chapter 98 in Appendix II enclosed herewith, and meet
regulations laid down in Clause 2, Clause 3.1, Point a and b of Clause 3.3,
Clause 4, Clause 5, Clause 6 and Clause 7 of this Article, they shall be
entitled to the 0% duty rate applied to their imported components already used
for manufacturing and assembly of these registered vehicles of that make
leaving the factory within that period.
c.3) If they have total
actual manufacturing and assembling output of vehicles of the 02 (two) makes of
vehicles used for the transport of 09 persons or fewer registered within a
period of consideration of grant of tax incentive which is 1.5 times more than
the minimum specific output of vehicles belonging to the heading of vehicles
used for the transport of 09 persons or fewer prescribed in Point b.12.1 Clause
3.2 Section I of Chapter 98 in Appendix II enclosed herewith, and meet
regulations laid down in Clause 2, Clause 3.1, Point a and b of Clause 3.3,
Clause 4, Clause 5, Clause 6 and Clause 7 of this Article, they shall be
entitled to the 0% duty rate applied to their imported components already used
for manufacturing and assembly of registered vehicles of these two makes that
leave the factory within that period.
c.4) If they register
participation in the tax incentive program for 02 (two) headings of vehicles or
more, have total actual manufacturing and assembling output of vehicles of all
these makes of vehicles registered within a period of consideration of grant of
tax incentive which is at least equal to total minimum general output of
vehicles belonging to respective headings of vehicles according to Point b.12.1
Clause 3.2 Section I of Chapter 98 in Appendix II enclosed herewith, and meet
regulations laid down in Clause 2, Clause 3.1, Point a and b of Clause 3.3,
Clause 4, Clause 5, Clause 6 and Clause 7 of this Article, they shall be
entitled to the 0% duty rate applied to all components imported for use in the
manufacturing and assembly of vehicles belonging to registered headings of
vehicles that leave the factory within that period.
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The 6-month period of consideration of grant
of tax incentive shall start on January 01 and end on June 30, or start on July
01 to December 31, each year.
5. Documentation
and application requirements for participation in the tax incentive program
a) Documentation
requirements, including:
a.1) Registration form
for participation in the tax incentive program for automobile components or
accessories, made by using the Form No. 05 of Appendix II hereto: 01 original;
a.2) Certificate of
eligibility for automobile manufacturing and assembly: 01 certified true copy.
b) Registration procedures: Applicant
enterprises submit applications for registration for the tax incentive program
for the automobile supporting industry directly or via the electronic data
systems or by post to customs authorities at places where enterprises are
headquartered, or their automobile manufacturing, processing (assembly)
factories are located to register their participation right after the effective
date of this Decree or any time of the year within the validity period of the
program. The participation in the tax incentive program shall start from the
submission date of the registration form.
6. Customs
declaration making procedures:
The customs declarant enters
"A43 - Import of goods eligible for the tax incentive program" at
“Type/Activity code” for imported automobile components or accessories with HS
codes that belong to the No. 98.49 heading for manufacturing and assembly of
vehicles in the heading registered for participation in the tax incentive
program; enters "#&7a" at "Enterprise’s internal control
number".
7. Application
and documentation requirements and procedures for eligibility of vehicles in
heading 98.49 for 0% preferential tax rate
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a.1) Request form for
application of 0% preferential tax rate to products in heading 98.49, made by
using the Form No. 06a of Appendix II hereto: 01 original;
a.2) Report on use of
imported automobile parts used for manufacturing and processing (assembling) of
automobiles or vehicles leaving the factory within the period of consideration
of grant of tax incentive, which is made by using the Form No. 06 of Appendix
II enclosed herewith: 01 original;
a.3) Statement of
declarations and import duty payment amounts, which is made by using the Form
No. 07 of Appendix II enclosed herewith: 01 original;
a.4) Accounting
vouchers or records proving the quantity of imported parts already used for
manufacturing and assembling of automobiles in the headings within the period
of consideration of grant of tax incentive: 01 photocopy;
a.5) Pre-shipment check
cards, made according to the form issued by the Vietnam Register: a copy with
the exporter's seal affixed thereon (the number of copies corresponding to the
number of vehicles manufactured and assembled within the period of
consideration of grant of tax incentive);
a.6) Certificate of
technical quality, safety, and environment protection of manufactured and
assembled automobiles: certified true copy, or copy and the original thereof
for verification purposes (the number of copies corresponding to the number of
types of manufactured and assembled vehicles);
a.7) Explanatory notes
on the technical design of automobile with the “tested” mark of the Vietnam
Register: certified copy, or copy and the original thereof for checking
purposes (number of copies corresponding to the types of manufactured and
assembled vehicles).
b) Procedures for
application of tax rates applied to products in heading 98.49:
b.1) Not later than 60 days after June 30 or
December 31, the applicant enterprise sends the required application documents
specified at Point a of this Clause to the customs authority that is authorized
to receive application documents for registration for participation in the tax
incentive program. In case of submitting application documents after 60 days,
the customs authority receives and verifies submitted documents, and imposes
any administrative fine regulated by the Government.
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b.2) Based on the application from the
applicant enterprise, the receiving customs authority checks whether the
enterprise is eligible for the tax incentive program and their conformance to
requirements for eligibility for the tax incentive program specified in Clause
2 and 3 of this Article. They will check the followings:
b.2.1) Quantity of
vehicles determined based on the pre-shipment check cards issued within the period
of consideration of grant of tax incentive.
b.2.2) Make or type of
vehicles registered for participation in the tax incentive program, based on
the certificate of technical quality, safety and environment protection for
manufactured or assembled vehicles, issued by Vietnam Register.
b.2.3) The industrial
consumption of imported automobile parts (excluding those used but damaged or
defective). This must match the quantity of actually manufactured and assembled
vehicles with pre-shipment check cards within the period of consideration of
grant of tax incentive and based on the report on use of automobile parts
eligible for preferential import duty, statement of customs declarations and
import duty payment amounts according to each import customs declaration.
b.3) Based on the
results of documentary inspection, the inspecting customs authority shall take
the following actions:
b.3.1) In case where
submitted application is not sufficient, they can request the applicant
enterprise in writing to make any necessary amendment or supplementation.
In case where there is any doubt about the accuracy of the submitted
application, they shall conduct inspections at their office or the taxpayer’s
office in accordance with tax administration law.
b.3.2) If all of the
eligibility requirements for the tax incentive program are met, and the
applicant enterprise has paid taxes on imported automobile parts more than
taxes to be paid at the duty rate applied to heading 98.49, the customs
authority shall issue its decision to refund and make a refund order for the
overpaid tax amount to the applicant enterprise in accordance with the Law on
Tax Administration and other instructional documents thereof. On the customs
authority’s order of refund of the state budget receipt, the State Treasury
shall refund the overpaid import duty amount to the applicant enterprise.
Such refund of the overpaid duty amount shall be funded by the central
government’s state budget revenues from customs tariff.
b.3.3) In case of failure to meet all of the
eligibility requirements for the tax incentive program, the customs authority
shall send its written reply to the applicant enterprise.
Article 7b.
Preferential import duty rates applied to materials, supplies and accessories
used for manufacturing, processing (assembling) supporting industrial products
prioritized for development of the automobile manufacturing and assembly
industry during the period of 2020 – 2024 (hereinafter referred to as “tax incentive
program for automobile supporting industry”)[12]
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a) At the time of registration of their
declaration forms, customs declarants shall declare and calculate duties levied
on imported raw materials, supplies and accessories at normal import duty rates
or at preferential import duty rates or at special preferential import duty
rates in accordance with the provisions while the 0% duty rate has not yet been
applied.
b) Applying 0% preferential import duty rate
to raw materials, supplies and accessories as prescribed in the Incentive
Program for the automobile supporting industry shall be subject to Clause 2, 3,
4, 5, 6, 7 and 8 of this Article.
2. Subjects of
application
a) Automobile parts and accessories
manufacturing and processing (assembling) enterprises;
b) Automobile manufacturing and assembling
enterprises employing themselves to manufacture and process (assemble)
automobile accessories and spare parts.
3. Eligibility
requirements
a) Automobile accessories and spare parts
manufacturing and processing (assembling) enterprises must meet the following
requirements:
a.1) They have an agreement on purchase and
sale of automobile supporting products with automobile manufacturing and
assembling enterprises holding certificates of eligibility for automobile
manufacture and assembly issued by the Ministry of Industry and Trade;
a.2) Their investment certificates or
investment registration certificates or enterprise registration certificates or
business registration certificates clearly state their project's objectives or
business lines, including the manufacture of spare parts and components of
automobiles and other motor vehicles.
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b) Automobile manufacturing and assembling
enterprises employing themselves to manufacture and process (assemble)
automobile accessories and spare parts must have Certificates of eligibility
for automobile manufacture and assembly, issued by the Ministry of Industry and
Trade.
c) Imported raw or input materials, supplies
and accessories must meet the following requirements:
c.1) Imported raw or input materials,
supplies and components or accessories (including raw or input materials,
supplies and components or accessories imported from the effective date of this
Decree which are still in stock to be carried forward from the previous periods
of application of preferential duty rates for manufacture or processing
(assembling) of automobile supporting products in the following periods of
application of preferential duty rates; excluding raw or input materials,
supplies and components or accessories which are put to use, but broken or
defective) are used for the manufacture and processing (assembly) of automobile
supporting products named in the List of supporting industrial products given
priority for development for the automobile manufacturing and assembly industry
specified in Section IV of the Appendix to the Government’s Decree No.
111/2015/ND-CP dated November 03, 2015 on development of the supporting
industry and in amendment and supplementation documents (if any). In case where
an automobile product is merely assembled with simple details, such as screws,
bolts, nuts, rivets, and does not undergo any finished product manufacturing or
processing stage, it shall not be entitled to the tax incentive program for the
automobile supporting industry.
c.2) Raw or input materials, supplies,
components or accessories classified as those that cannot be domestically
produced are directly imported by or imported under trust or authorization
given to enterprises referred to in Clause 2. The determination of raw or input
materials, supplies and components or accessories that have not yet been
produced domestically shall be subject to the Ministry of Planning and
Investment's regulations on the list of raw or input materials, supplies and
semi-finished products that may be domestically produced.
If any enterprise prescribed in Clause 2 of
this Article meets regulations laid down in Point a, b and c of this Clause and
Clause 4, 5, 6, 7 and 8 of this Article, they shall be entitled to 0%
preferential import duty rate applied to raw or input materials, supplies and
components or accessories imported for manufacturing, processing (assembling)
automobile supporting products within the period of consideration of grant of
tax incentive.
4. Period of
consideration of grant of tax incentive
The maximum period of consideration of grant
of tax incentive shall be 06 months from January 01 to June 30, or from July 01
to December 31 each year.
a) Documentation and application requirements
for participation in the tax incentive program for the automobile supporting
industry, including:
a.1) Registration form for participation in
the tax incentive program for the automobile supporting industry by using the
Form No. 08 of Appendix II enclosed herewith: 01 original;
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a.3) Written notice of manufacturing and
processing (assembling) facilities; machinery and equipment installed at
manufacturing and processing (assembling) facilities, sent to customs
authorities according to Form No. 09 of Appendix II enclosed herewith
(applicable to the cases specified at Point a Clause 2 of this Article): 01
original. Land use right certificates granted by competent state agencies to
enterprises or land use right certificates granted by competent agencies to
land owners, land, premises or workshop rental or borrowing agreements if the
applicant enterprise rents or borrows them to build their manufacturing
facilities: 01 certified true copy.
a.4) Certificate of eligibility for
automobile manufacturing and assembly granted by the Ministry of Industry and
Trade (applicable to the cases specified at Point a Clause 2 of this Article):
01 certified true copy.
b) Procedures for registration of
participation in the tax incentive program for the automobile supporting
industry
Applicant enterprises submit applications for
registration for the tax incentive program for the automobile supporting
industry directly or via the electronic data systems of customs authorities or
by post to customs authorities at places where enterprises are headquartered,
or their automobile manufacturing, processing (assembly) facilities are located
to register their participation right after the effective date of this Decree
or any time of the year. The participation in the tax incentive program for the
automobile supporting industry shall start from the submission date of the
registration form.
6. Customs declaration
making procedures
At the time of registration of the customs
declaration, the customs declarant enters "A43 - Import of goods eligible
for the tax incentive program" at “Type/Activity code”; enters
"#&7b" at "Enterprise’s internal control number";
enters “HS code” according to the List of Vietnam’s Imports and Exports with
respect to raw or input materials, supplies and components or accessories
qualified for the Tax Incentive Program for the automobile supporting industry.
7. Inspection
of automobile manufacturing and processing (assembling) facilities of
enterprises participating in the tax incentive program for the automobile
supporting industry.
After receipt of the registration application
for participation in the tax incentive program for the automobile supporting
industry, the customs authority shall carry out the inspection of the
manufacturing and processing (assembling) facilities of the applicant
enterprise; conduct the inspection of machinery and equipment at automobile
manufacturing and processing (assembling) facilities that the enterprise has
notified to the customs authority. The customs authority shall issue a decision
on the inspection of these manufacturing facilities using the Form No. 09a of
Appendix II enclosed herewith and send it via the electronic data system of the
customs authority or by the registered mail or fax to the applicant customs
declarant within 03 working days from the signature date. The inspection shall
commence 05 business days after the date of issuance of the inspection
decision. The maximum duration of each inspection must be 05 business
days. Inspection’s contents:
a) Conducting the physical inspection of
automobile manufacturing and processing facilities to verify information that
enterprises have notified to customs authorities, investment certificates or
investment registration certificates or enterprise registration certificates or
business registration certificates, land use right certificates granted by
competent state authorities to enterprises or land use right certificates
granted by competent state authorities to land owners and land, premises or
workshop rental or borrowing agreements in case enterprises leases or borrows
them to build manufacturing and processing facilities.
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After completion of the physical inspection,
the customs authority must make a report on results of the physical inspection
of the automobile manufacturing and assembling facility by using the Form No.
09b of the Appendix II enclosed herewith.
Within 05 working days from the day on which
the inspection report is signed, the customs authority shall notify the
inspected enterprise in writing whether or not they meet manufacturing and
processing (assembling) facility, machinery or equipment requirements specified
at Point a.3 Clause 3 of this Article by using the Form No. 09c of Appendix II
enclosed herewith.
During the period of
participation in the tax incentive program for the automobile supporting
industry, if the participant enterprise has any change in their address of
manufacturing and processing facility, their rights to own or use machinery and
equipment at the manufacturing and processing (assembling) facility, they must
notify such change in writing to their supervisory customs authority within 05
working days after the change-making date. After receiving the notification of
change from the enterprise or when detecting any suspicious sign that the
enterprise changes information about their manufacturing and processing
facility, machinery and equipment without prior notice to the supervisory
customs authority, or according to risk management principles, the customs
authority shall carry out the inspection of the manufacturing and processing
(assembling) facility, or the inspection of machinery and equipment installed
at the manufacturing and processing (assembling) facility.
8. Application
and documentation requirements and procedures for application of 0%
preferential tax rate
a) Documentation requirements, including:
a.1) Automobile parts and accessories
manufacturing and processing (assembling) enterprises:
a.1.1) Request form for grant of 0%
preferential tax rate under the tax incentive program for the automobile
supporting industry by using the Form No. 10a of Appendix II enclosed herewith:
01 original;
a.1.2) Investment certificate or investment
registration certificate or enterprise registration certificate or business
registration certificate (except when the applicant enterprise already submits
the registration form for participation in the tax incentive program for the
automobile supporting industry): 01 certified true copy;
a.1.3) Agreement on purchase and sale of
automobile supporting products with the automobile manufacturing and assembling
enterprise holding the certificate of eligibility for automobile manufacturing
and assembly issued by the Ministry of Industry and Trade: 01 original;
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a.1.5) Statement of declarations and import
duty payment amounts with respect to raw or input materials, supplies,
components or accessories used for manufacturing, processing (assembling) of
automobile supporting products eligible for participation in the tax incentive
program for the automobile supporting industry by using the Form No. 10 of
Appendix II enclosed herewith: 01 original
a.1.6) Report on use of raw or input
materials, supplies, components or accessories used for manufacturing,
processing (assembling) of automobile supporting products already registered for
participation in the tax incentive program for the automobile supporting
industry by using the Form No. 11 of Appendix II enclosed herewith: 01
original.
a.1.7) Statement of value-added tax invoices
corresponding to the quantity of automobile supporting products already sold
under sale agreements by using the Form No. 12 of Appendix II enclosed
herewith: 01 original.
a.1.8) Accounting vouchers or records proving
the quantity of imported raw or input materials, supplies, components or
accessories already used for manufacturing and processing (assembling) of
automobile supporting products: 01 photocopy;
a.2) Automobile manufacturing or processing
(assembling) enterprises employing themselves to manufacture and process
(assemble) automobile components, accessories or spare parts
a.2.1) Request form for grant of 0%
preferential tax rate under the tax incentive program for the automobile
supporting industry by using the Form No. 10a of Appendix II enclosed herewith:
01 original;
a.2.2) Processes for manufacturing and
processing (assembly) of automobile supporting products (enclosing
interpretation or explanatory notes): 01 original;
a.2.3) Statement of declarations and import
duty payment amounts with respect to raw or input materials, supplies,
components or accessories used for manufacturing and processing (assembling) of
automobile supporting products, which is made by using the Form No. 10 of
Appendix II enclosed herewith: 01 original;
a.2.4) Report on use of raw or input
materials, supplies, components or accessories used for manufacturing and
processing (assembling) of automobile supporting products, which is made by
using the Form No. 11 of Appendix II enclosed herewith: 01 original.
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a.2.6) Report on use of automobile supporting
products already manufactured or processed (assembled), which is made by using
the Form No. 13 of Appendix II enclosed herewith: 01 original.
a.2.7) Certificate of eligibility for
automobile manufacturing and assembly granted by the Ministry of Industry and
Trade (except in case of already being submitted when registering participation
in the tax incentive program): 01 certified true copy;
a.2.8) Accounting vouchers or records proving
the quantity of imported raw or input materials, supplies, components or
accessories already used for manufacturing and processing (assembling) of
automobile supporting products: 01 photocopy.
b) Procedures for application of 0%
preferential tax rate
b.1) Not later than 60 days after June 30 or
December 31 every year, the applicant enterprise sends the required application
documents specified at point a of this clause to the customs authority that is
authorized to receive application documents for registration for participation
in the tax incentive program for the automobile supporting industry. In case of
submitting application documents after 60 days, the customs authority receives
and verifies submitted documents, and imposes any administrative fine regulated
by the Government.
b.2) Based on the application for grant of 0%
preferential tax rate and the results of the inspection of the manufacturing
and processing (assembling) facility, machinery and equipment of the applicant
enterprise, the receiving customs authority checks whether the enterprise is
eligible for the tax incentive program and their conformance to requirements
for eligibility for the tax incentive program for the automobile supporting
industry, and may choose to take the following measures:
b.2.1) In case where
submitted application is not sufficient according to regulations in force, the
customs authority can request the applicant enterprise in writing to make any
necessary amendment or supplementation. In case where there is any doubt
about the accuracy of the submitted application, the customs authority shall
conduct inspections at the office of the customs authority or the taxpayer in
accordance with tax administration law.
b.2.2) In case of
meeting all of the eligibility requirements for the tax incentive program for
the automobile supporting industry, the customs authority shall issue its
decision to refund and make a refund order for the overpaid duty amount to the
applicant enterprise in accordance with the Law on Tax Administration and other
instructional documents thereof. On the customs authority’s order of refund of
the state budget receipt issued by, the State Treasury shall refund the
overpaid import duty amount to the applicant enterprise. Such refund of
the overpaid duty amount shall be funded by the central government’s state
budget revenues from customs tariff.
b.2.3) In case of failure
to meet all of the eligibility requirements for the tax incentive program for
the automobile supporting industry, the customs authority shall send its
written reply to the applicant enterprise.
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1. The list of goods
subject to tariff-rate quota includes certain goods of heading 04.07, 17.01,
24.01 and 25.01 prescribed in Appendix IV enclosed herewith.
2. Annual import
tariff-rate quotas on the goods 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 provide for the tariff-rate quotas on import of the goods mentioned
in Clause 1 of this Article, these international treaties shall be apply.
3. Import duty rates
imposed on the goods imported within the tariff-rate quotas are specified as
follows:
a) If the goods mentioned
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 eligible for the preferential import duty rate prescribed in Section I
Appendix II enclosed herewith or the special preferential import duty rate
prescribed in the special preferential import duty schedules (if they satisfy
all conditions for entitlement to special preferential import duty rate)
enclosed with the Government’s Decrees on promulgating special preferential
import duty schedules for implementation of international treaties;
b) If international
treaties to which the Socialist Republic of Vietnam is a signatory provide for
the import quotas and import duty rates imposed on the goods prescribed in
Clause 1 of this Article, the import quotas and duty rates imposed on goods
imported within quotas shall comply with the Government’s Decrees on
promulgating special preferential import duty schedules for implementation of
international treaties;
c) If international
treaties to which the Socialist Republic of Vietnam is a signatory only provide
for the special preferential import duty rates and contain no regulations on
the import quotas, the amounts of imported goods must not exceed the 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.
4. The duty rates imposed
on amounts of imported goods exceeding the tariff-rate quota are as follows:
a) The amounts of goods
specified in Clause 1 of this Article imported in excess of the annual import
quotas prescribed by the Ministry of Industry and Trade will be subject to the
out-of-quota tariff rate prescribed in Appendix IV enclosed herewith;
b) If international
treaties to which the Socialist Republic of Vietnam is a signatory provide for
the import quotas and/or out-of-quota tariff rates imposed on the goods
mentioned in Clause 1 of this Article, the Government’s Decrees on promulgating
special preferential import duty schedules for implementation of these
international treaties shall apply. If the out-of-tariff rate prescribed in the
international treaty is higher than the one prescribed in Appendix IV enclosed
herewith, the out-of-tariff rate prescribed in the Appendix IV will apply.
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1. This Decree comes into
force from September 01, 2016.
2. This Decree nullifies the
followings:
a) Decision No.
36/2011/QD-TTg dated June 29, 2011 of the Prime Minister prescribing import
duty rates on used motor vehicles used for transporting 15 persons or fewer
(including the driver);
b) Decision No.
24/2013/QD-TTg May 03, 2013 of the Prime Minister providing amendments to
Clause 1 Article 1 of Decision No. 36/2011/QD-TTg dated June 29, 2011
prescribing import duty rates on used motor vehicles used for transporting 15
persons or fewer (including the driver);
c) Circular No.
111/2012/TT-BTC dated July 04, 2012 of the Minister of Finance promulgating the
List of goods and import duty rates for application of tariff quotas;
d) Circular No. 80/2014/TT-BTC
dated June 23, 2014 of the Minister of Finance providing amendments to the
Circular No. 111/2012/TT-BTC dated July 04, 2012 of the Minister of Finance
promulgating the List of goods and import duty rates for application of tariff
quotas;
dd) Circular No.
182/2015/TT-BTC dated November 16, 2015 by the Minister of Finance promulgating
preferential import and export tariff schedules;
e) Circular No.
05/2016/TT-BTC dated January 13, 2016 of the Minister of Finance amending the
preferential import duty rates imposed on a number of environmental goods in
APEC in heading 84.19 and 84.21 in preferential import tariff schedule;
g) Circular No.
16/2016/TT-BTC dated January 21, 2016 of the Minister of Finance amending the
preferential import duty rates imposed on certain articles in heading 27.07,
29.02, 39.02 in preferential import tariff schedule;
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i) Circular No.
31/2016/TT-BTC dated February 23, 2016 of the Minister of Finance adding “N-Hexan
solvent used in production of soybean meal and vegetable oil, de-oiled rice
bran and rice bran oil” to Chapter 98 of preferential import tariff schedule;
k) Circular No.
48/2016/TT-BTC dated March 17, 2016 of the Minister of Finance amending the preferential
import duty rates imposed on certain oil and spirit articles in heading 27.10
in preferential import tariff schedule;
l) Circular No.
51/2016/TT-BTC dated March 18, 2016 of the Minister of Finance amending the
list of commodity headings and preferential import duty rates for iron or steel
products used for production of tire bead in Chapter 98 of the preferential
import tariff schedule enclosed with the Circular No. 182/2015/TT-BTC dated
November 16, 2015 of the Minister of Finance;
m) Circular No.
73/2016/TT-BTC dated May 20, 2016 of the Minister of Finance amending
preferential export duty rates for sawdust briquettes in heading 44.02 of
the export tariff schedule enclosed with the Circular No. 182/2015/TT-BTC dated
November 16, 2015 of the Minister of Finance;
n) Circular No.
98/2016/TT-BTC dated June 29, 2016 of the Minister of Finance adding the list
of commodity headings and preferential import duty rates of articles of artemia
cysts to Chapter 98 of the preferential import tariff schedule enclosed with
the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of
Finance.
3. The Ministry of Industry
and Trade shall take charge and cooperate with relevant ministries/central
authorities to announce and provide for management of importation of articles
subject to tariff quota.
4. Ministers, heads of
ministerial agencies, heads of Governmental agencies, and Chairpersons of
People’s Committees of provinces and central-affiliated cities shall implement
this Decree./.
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
[1] This document is consolidated from the
following 03 Decrees:
- The Government’s Decree No. 122/2016/ND-CP
dated September 01, 2016 providing schedules of export tariff and preferential
import tariff, list of goods and their flat tax, compound tariff, and
out-of-quota import tariff, coming into force from September 01, 2016.
- The Government’s Decree No. 125/2017/ND-CP
dated November 16, 2017 providing amendments to the Government’s Decree No.
122/2016/ND-CP dated September 01, 2016 providing schedules of export tariff
and preferential import tariff, list of goods and their flat tax, compound
tariff, and out-of-quota import tariff, coming into force from January 01, 2018
(hereinafter referred to as “Decree No. 125/2017/ND-CP”).
- The Government’s Decree No. 57/2020/ND-CP
dated May 25, 2020 providing amendments to the Government’s Decree No.
122/2016/ND-CP dated September 01, 2016 providing schedules of export tariff
and preferential import tariff, list of goods and its flat tax, compound
tariff, and out-of-quota import tariff and the Government’s Decree No.
125/2017/ND-CP dated November 16, 2017 providing amendments to the Government’s
Decree No. 122/2016/ND-CP, coming into force from July 10, 2020. (hereinafter
referred to as “Decree No. 57/2020/ND-CP”).
This document supersedes none of 03 Decrees
mentioned above.
[2] - The Decree No. 125/2017/ND-CP is promulgated
pursuant to:
“The Law on Organization of Government dated
June 19, 2015;
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The Resolution No. 71/2006/QH11 dated
November 29, 2006 of the National Assembly ratifying the Protocol on accession
to the Agreement establishing the World Trade Organization of the Socialist
Republic of Vietnam;
And at the request of the Minister of
Finance;”
- The Decree No. 57/2020/ND-CP is promulgated
pursuant to:
“The Law on Organization of Government dated
June 19, 2015;
The Law on Export and Import Duties dated
April 06, 2016;
The Law on Tax Administration dated November
29, 2006, and the Law on amendments to the Law on Tax Administration dated
November 20, 2012;
The Law on Customs dated June 23, 2014;
The Resolution No. 71/2006/QH11 dated
November 29, 2006 of the National Assembly ratifying the Protocol on accession
to the Agreement establishing the World Trade Organization of the Socialist
Republic of Vietnam;
And at the request of the Minister of
Finance;”
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[3] This Article is amended in Clause 1 Article 2
of the Decree No. 57/2020/ND-CP, dated July 10, 2020 (This Article is amended
for the first time in Cause 1 Article 1 of Decree No. 125/2017/ND-CP, coming
into force from January 01, 2018).
[4] This Article is amended in Clause 2 Article 2
of the Decree No. 57/2020/ND-CP, dated July 10, 2020 (This Article is amended
for the first time in Cause 2 Article 1 of Decree No. 125/2017/ND-CP, coming
into force from January 01, 2018).
[5] This Clause is abrogated according to Clause 2
Article 2 of the Decree No. 125/2017/ND-CP, coming into force from January 01,
2018.
[6] This Clause is amended according to Clause 1
Article 1 of the Decree No. 57/2020/ND-CP, coming into force from July 10,
2020.
[7] This Clause is amended according to Clause 3
Article 1 of the Decree No. 125/2017/ND-CP, coming into force from January 01,
2018.
[8] This Clause is abrogated according to Clause 2
Article 5 of the Decree No. 57/2020/ND-CP, coming into force from July 10, 2020
(This Clause is amended for the first time in Cause 3 Article 1 of Decree No.
125/2017/ND-CP, coming into force from January 01, 2018).
[9] This Article is amended according to Clause 4
Article 1 of the Decree No. 125/2017/ND-CP, coming into force from January 01,
2018.
[10] This Article is amended according to Clause 5
Article 1 of the Decree No. 125/2017/ND-CP, coming into force from January 01,
2018.
[11] This Article is amended in Clause 3 Article 2
of the Decree No. 57/2020/ND-CP, coming into force from January 01, 2020 (This
Article is added according to Clause 6 Article 1 of Decree No. 125/2017/ND-CP,
coming into force from November 16, 2017).
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[13] This Article is amended according to Clause 7
Article 1 of the Decree No. 125/2017/ND-CP, coming into force from January 01,
2018.
[14] - Article 2 of Decree
No. 125/2017/ND-CP stipulates as follows:
“Article 2. Effect
1. This Decree comes into
force from January 01, 2018.
2. Clause 2 Article 4 of
Decree No. 122/2016/ND-CP and Appendixes enclosed with the Decree No.
122/2016/ND-CP are abrogated.
3. The at the
preferential import tariff rate imposed on imported automobile parts in heading
98.49 prescribed in Article 7a shall be applied from the date of promulgation
of this Decree until December 31, 2022.”
- Article 3 of Decree No.
125/2017/ND-CP stipulates as follows:
“Article 3.
Implementation organization
Ministers, heads of
ministerial agencies, heads of Governmental agencies, and Chairpersons of
People’s Committees of provinces and central-affiliated cities shall implement
this Decree./.”
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“Article 3.
Responsibility for implementation
1. The Ministry of
Finance shall conduct the inspection, supervision, price consultation and trade
fraud combats according to regulations on goods taxed at high import duty rates
and goods with high risk of customs valuation.
2. The Ministry of
Planning and Investment shall issue the list of domestically manufactured
goods; review and update the list to ensure it adapts to practical conditions.
3. The Ministry of
Science and Technology shall assume the prime responsibility for, and
coordinate with the Ministry of Industry and Trade, the Ministry of Transport,
the Ministry of Planning and Investment and relevant agencies in, reviewing,
amending and supplementing regulations on the discrete levels, and ensuring
adaptation to practical conditions.
4. The Ministry of
Industry and Trade shall grant certificates of eligibility for automobile
manufacture and assembly regulated by the Government's regulations on
eligibility conditions for automobile manufacture, assembly, import and
provision of vehicle warranty and maintenance services in accordance with law.
5. Competent state
authorities shall issue investment certificates, investment registration
certificates, enterprise registration certificates and business registration
certificates to enterprises strictly according to law provisions.
6. Relevant ministries
and localities shall, according to their functions and tasks, carry out the
examination and control activities to ensure due implementation of policies and
anti-fraud practices.
7. Ministers,
heads of ministerial agencies, heads of Governmental agencies, Chairpersons of
People’s Committees of provinces and central-affiliated cities, and other
organizations and individuals involved shall implement this Decree./.
- Article
4 of Decree No. 57/2020/ND-CP stipulates as follows:
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1. Enterprises that have
registered for the tax incentive program as prescribed in Article 7a of Decree
No. 125/2017/ND-CP before the effective date of this Decree shall not be
required to re-register for the tax incentive program and enjoy the privileges
prescribed in this Decree from January 1, 2020 to the end of December 31, 2022.
In case of change or addition of vehicle headings, makes/types, number of
registered makes/types upon participation in the tax incentive program,
enterprises must re-register with the customs authorities.
2. Component
inventories used for manufacturing and assembling vehicles with pre-shipment
quality check cards issued within the period of consideration of grant of tax
incentive from January 1, 2020 onwards shall be entitled to the 0% duty rate if
they conform to the regulations laid down in clause 3 of Article 2 herein.
Component inventories used for manufacturing and assembling vehicles with
pre-shipment quality check cards issued prior to January 01, 2020 shall not be
entitled to the 0% duty rate.
3. Enterprises
that carry out the procedures for declaration on the customs declaration for
imported automobile components or accessories under the guidance of customs
authorities and have registered for the tax incentive program before the effective
date of this Decree shall not be required to carry out the procedures for
making declaration on customs declarations as prescribed in clause 3 of Article
2 herein.”
- Article
5 of Decree No. 57/2020/ND-CP stipulates as follows:
“Article 5. Effect
1. This Decree shall enter into force from
July 10, 2020, except clause 3 of Article 2 herein which is in force from
January 01, 2020.
2. The paragraph “3.
Section III: Regulations on preferential import tax rates applicable to several
goods to fulfill commitments to WTO from January 1, 2019 onwards" in
clause 3 of Article 1 in the Decree No. 125/2017/ND-CP dated November 16, 2017
and Appendices to the Decree No. 125/2017/ND-CP shall be abolished. /.”