THE MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
193/2012/TT-BTC
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Hanoi,
November 15, 2012
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CIRCULAR
PROMULGATING THE
PREFERENTIAL IMPORT AND EXPORT TARIFF ACCORDING TO THE LIST OF TAXABLE PRODUCTS
Pursuant to the Law on Export and import tax
dated June 14th 2005;
Pursuant to the National Assembly’s
Resolution No. 71/2006/QH11 dated November 29th 2006, approving
Protocols on the participation in the Agreement on establishing the World Trade
Organization of the Socialist Republic of Vietnam;
Pursuant to the Resolution No.
295/2007/NQ-UBTVQH12 dated September 28th 2007 of the Standing
Committee of the National Assembly, promulgating the Export tariff according to
the list of taxable headings and the tax bracket on each heading, the
preferential import tariff according to the list of taxable headings and
preferential tax bracket on each heading
Pursuant to the Resolution No.
710/2008/NQ-UBTVQH12 dated November 22nd 2008 of the Standing
Committee of the National Assembly, amending the the Resolution No.
295/2007/NQ-UBTVQH12 dated September 28th 2007;
Pursuant to the Resolution No.
830/2009/UBTV12 dated October 17th 2009 of the Standing
Committee of the National Assembly, amending and supplementing the Resolution
No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 and the
Resolution No. 710/2008/NQ-UBTVQH12 dated November 22nd 2008;
Pursuant to the Government's Decree No.
87/2010/NĐ-CP dated August 13th 2010, detailing the implementation
of a number of articles of the Law on Export and import tax;
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At the proposal of the Director of the Tax
Policy Department;
The Minister of Finance issues a Circular
promulgating the preferential import and export tariff according to the list of
taxable products.
Article 1. Promulgating the preferential
import tariff and export tariff according to the list of taxable product:
1. The export tariff according to the list of
taxable products in Annex I.
2. The preferential import tariff according to
the list of taxable products in Annex II.
Article 2. The export tariff according to the
list of taxable products
1. The export tariff according to the list of
taxable products in Annex I includes the description (names of headings and
products), the codes (a heading has 04 digits, a particular product has 08
digits), the export tax rates on the headings and products subject to export
tax. When following the customs procedures, the customs declarant must specify
the 8-digit product codes in the export tariff. If an exported product does not
have a specific 8-digit code in the export tariff, the declarant must provide
the 8-digit code of that product in the preferential import tariff in Section I
Annex II enclosed with this Circular, and specify the export tax rate on the
heading or sub-heading of products in the export tariff.
Example: Write the 8-digit code 4404.10.00 and
the tax rate of 5% of heading 4404 when exporting coniferous wood.
2. If a product is not specified in the export
tariff, the customs declarant must provide its corresponding 8-digit of that
product in the preferential import tariff in Section I of Annex II enclosed
with this Circular, and the export tax rate of 0%.
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a) The goods entirely produced or processed
using imported materials are exempted from export tax. Paint, varnish, and
screw attach to wood are considered accessories.
b) If the goods are produced or processed from
imported materials and domestic materials, the export tax on the amount of
exported goods proportional to the amount of imported materials used for
producing and processing such exported goods is exempted. The amount exported
goods produced or processed from domestic materials are subject to the export
tax rate on such exported goods.
c) The dossier of application for the exemption
of export tax on exported goods submitted to the Customs includes:
- The written application for the exemption of
export tax on exported goods produced or processed from imported materials,
specifying the amount and value of imported materials used for producing or
processing exported goods; the amount of exported goods, the exempted export
tax: submit 01 original;
- The declaration of imported materials that
have undergone customs procedures: submit 01 photocopy and present 01 original
for comparison;
- The declaration of exported goods: submit 01
original;
- The export and import contracts; or the export
and import authorization contract (applicable to export and import
authorization): submit 01 photocopy;
- The sale contract (if the enterprise that
imports the materials for producing or processing exported goods does not
directly export them nor authorize the export, but sells them to another
exporter): submit 01 photocopy;
- The contract on the cooperation in producing
or processing exported goods if the exported goods are produced or processed in
cooperation: submit 01 photocopy;
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- The list of declarations of imported materials
for producing or processing exported goods, specifying the amount of imported
materials: submit 01 photocopy;
- The list of documents in the dossier of
application for the tax exemption: submit 01 original.
The declaration content in the dossier of
application for the exemption of export tax on exported goods prescribed in
this Point is guided in the Circular No. 194/ 2010/TT-BTC dated December 06th
2010 of the Ministry of Finance, guiding the customs procedures, customs
supervision; export tax, import tax, and tax administration applicable to
exported and imported goods.
4. For gold (in Heading 71.08), golden jewelry
(in Heading 71.13), articles of goldsmith (in Heading 71.14) and other golden
articles (in Heading 71.15) eligible for the tax rate of 0%: apart from the
customs dossier of exported goods according to common regulations, it is
required to have the certificate of gold content issued by an competent agency
guided in the Circular No. 49/2010/TT-BTC dated April 12th 2010 of
the Ministry of Finance, guiding the classification and tax rates on exported
and imported goods (present 01 original for comparison and submit 01 photocopy
to the Customs) If there are grounds to conclude that the gold is entirely
produced from imported materials, and is exported in the form of export
production, the certificate of gold content is exempted, but the license for
importing gold as material issued by the State bank is compulsory as prescribed
in the Circular No. 16/2012/TT-NHNN dated May 25th 2012: submit 01
copy bearing the stamp of the enterprise, and present the original for
comparison.
Article 3. The preferential import tariff
according to the list of taxable products
The preferential import tariff according to the
list of taxable products in Annex II includes:
1. Section I: The preferential import tax rates
applicable in 97 chapters according to the list of goods imported to Vietnam.
The content includes the description (names of headings and products), the
codes (a heading has 04 digits, a particular product has 08 digits), the
preferential import tax rates on the headings and taxable products.
2. Section II: Chapter 98 - The codes and the
other preferential import tax rates on some particular headings and products.
Including:
a) The description and application of other
preferential import tax rates. For the headings and products subject to the
other preferential import tax rates for headings from 98.17 to 98.23 in Chapter
98: the tax payer must finalize the import and use of goods in Section II of
Annex II enclosed with this Circular (except for the imported goods in Headings
9820, 9821 and 9823).
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c) If the goods eligible for the other
preferential import tax rates prescribed in Chapter 98 are eligible for special
preferential import tax rates as prescribed by current regulations, they may
apply the special preferential import tax rates prescribed in the Circulars
promulgating the special preferential import tariff or other preferential
import tax rates prescribed in Chapter 98 of this Circular. When following the
customs procedures, the customs declarant must specify their goods using the
8-digit codes in Section I of Annex II in Chapter 98, and write the codes
according to Section II of Chapter 98 by the side.
Article 4. Preferential import tax on
imported used cars
1. The motor vehicles for the transport of 15
persons or fewer (including the driver) in Heading 87.02 and 87.03 shall apply
the import tax rates prescribed in the Prime Minister’s Decision No.
36/2011/QĐ-TTg dated June 29th 2011, imposing the import tax rates
on used motor vehicles for the transport of 15 persons or fewer, and its
guiding documents issued by the Ministry of Finance.
2. The preferential import tax rate on motor
vehicles for the transport of at least 16 persons (including the driver’s seat)
in heading 87.02, and motor vehicles for the transport of goods of which the
loaded gross weight does not exceed 5 tonnes in Heading 87.04 (except for
refrigerated trucks, garbage collection vehicles having a garbage compressing
device, tanker vehicles, armoured cargo vehicles for transporting valuables,
bulk-cement trucks, and hooklift trucks) is 150%.
3. The preferential import tax rates on other
motor vehicles in the Headings 87.02, 87.03, and 87.04 are 1.5 times of the
preferential import tax rates on the new motor vehicles of the same kinds in
Headings 87.02, 87.03, and 87.04 in Section I, Annex II – Preferential import
tariff according to the list of taxable products enclosed with this Circular.
Article 5. Implementation organization
1. This Circular takes effect on January 01st
2013.
2. This Circular supersedes:
a) The Circular No. 157/2011/TT-BTC dated
November 14th 2011 of the Ministry of Finance, specifying the tax
rates in the preferential import tariff and the export tariff according to the
list of taxable products;
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c) The Circular No. 89/2012/TT-BTC dated May 30th
2012 of the Ministry of Finance, adjusting the preferential import tax rates on
coke and semi-coke of coal in heading 2704 in the preferential import tariff;
d) The Circular No. 100/2012/TT-BTC dated June
20th 2012 of the Ministry of Finance, guiding the preferential
import tax rates on some liquefied petroleum gases in heading 2711 in the
preferential import tariff;
dd) The Circular No. 114/2012/TT-BTC dated July
18th 2012 of the Ministry of Finance, adjusting the preferential
import tax rates on coconuts in heading 0801 in the preferential import tariff;
e) The Circular No. 119/2012/TT-BTC dated July
20th 2012 of the Ministry of Finance, amending and supplementing the
Circular No. 157/2011/TT-BTC dated November 14th 2011 of the
Ministry of Finance, promulgating the preferential import tariff and the export
tariff according to the list of taxable products;
g) The Circular No. 148/2012/TT-BTC dated
September 11th 2012 of the Ministry of Finance, guiding the
preferential import tax rates on some products in heading 2710 in the
preferential import tariff;
h) The Circular No. 154/2012/TT-BTC dated
September 18th 2012 of the Ministry of Finance, adjusting the
preferential import tax rates on the products in heading 2815.11.00 and
2842.10.00 in the preferential import tariff;
i) The Circular No. 169/2012/TT-BTC dated
September 11th 2012 of the Ministry of Finance, adjusting the export
tax rates on coal in heading 27.01 in the export tariff;
l) The Circular No. 170/2012/TT-BTC dated
October 19th 2012 of the Ministry of Finance, adjusting the
preferential import tax rates on the products in heading 3909.10.10 and 3909.20.10
in the preferential import tariff.
m) The Circular No. 208/ 2012/TT-BTC dated
November 30th 2012 of the Ministry of Finance, adjusting the
preferential import tax rates on aviation spirit in heading 2710 in the
preferential import tariff.
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3. If a relevant document cited in this Circular
is amended, supplemented, or replaced during the implementation, the new
document shall apply from the date on which it takes effect./.
FOR THE
MINISTER
DEPUTY MINISTER
Vu Thi Mai