Thông tư 157/2011/TT-BTC Về việc quy định mức thuế suất theo danh mục hàng chịu thuế

Circular No. 157/2011/TT-BTC of November 14, 2011, promulgating the Export Tariff and Preferential Import Tariff according to the list of dutiable items

Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;

Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 of November 29, 2006, ratifying the Protocol on Accession of the Socialist Republic of Vietnam to the Agreement Establishing the World Trade Organization;

Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the list of dutiable commodity groups and duty brackets for every group, and the Preferential Import Tariff according to the list of dutiable commodity groups and preferential duty brackets for every group;

Pursuant to the National Assembly Standing Committee’s Resolution No. 710/2008/NQ-UBTVQH 12 of November 22, 2008, amending Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007;

Pursuant to the National Assembly Standing Committee’s Resolution No. 830/2009/UBTVQH12 of October 17, 2009, amending Resolutions No. 295/2007/NQ-UBTVQH12 of September 28, 2007, and No. 710/2008/NQ-UNTVQH 12 of November 22, 2008;

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In furtherance of the Protocol governing the implementation of the 2012 ASEAN Harmonized Tariff Nomenclature (AHTN);

The Ministry of Finance promulgates the Export Tariff and the Preferential Import Tariff according to the list of dutiable items as follows:

Article 1. Promulgation of the Export Tariff and the Preferential Import Tariff according to the list of dutiable items

To promulgate together with this Circular:

1. The Export Tariff according to the list of dutiable items in Appendix I (not printed herein).

2. The Preferential Import Tariff according to the list of dutiable items in Appendix II (not printed herein).

Article 2. The Export Tariff according to the list of dutiable items

1. The Export Tariff according to the list of dutiable items specified in Appendix I comprises goods descriptions (names of commodity groups and items), codes (4-digit headings for commodity groups and 8-digit subheadings for items) and export duty rates for commodity groups or items liable to export duty.

2. When carrying out customs procedures for an item not yet named in the Export Tariff, customs declarants shall declare such item according to the corresponding 8-digit subheading indicated in the Preferential Import Tariff in Section I of Appendix II to this Circular and write down the export duty rate of 0% (zero per cent).

3. Export duty on exported goods produced or processed from imported raw materials:

a/ When it is possible to determine that goods are completely produced or processed from imported raw materials, payment of export duty is not required. For wood items, their accompanying paint, varnish, nail and screw, if any, shall be regarded as auxiliary materials;

b/ For goods which are produced or processed from both imported and home-made raw materials, payment of export duty is not required for the quantity of exported goods corresponding to the volume of imported raw materials already used for producing or processing goods which have been actually exported. For the quantity of exported goods corresponding to the volume of home-made raw materials, export duty shall be paid at the rate applicable to that item;

c/ A dossier of application for non-payment of export duty to be submitted to customs offices comprises:

- An application for non-collection of export duty on exported goods produced or processed from imported raw materials, stating the quantity and value of imported raw materials already used for export production or processing; the quantity of exported goods; and the export duty amount requested for non-payment: 1 original;

- The customs declaration for imported raw materials, which has been cleared from customs procedures: to submit 1 copy and produce the original for comparison;

- The customs declaration of exported goods: 1 original;

- The import/export contract or entrusted import/export contract, in case of import/export entrustment: 1 copy;

- The goods sale and purchase contract (in case a business imports raw materials for export production or processing but neither conducts by itself nor entrusts the export but sells these goods to another business for export): 1 copy;

- The contract on associated export production or processing, in case of associated production or processing: 1 copy;

- The written registration of norms of raw materials imported for export production or processing, clearly stating the quantities of imported and home-made raw materials (which is registered once for each import declaration of raw materials): to submit a copy and produce the original for comparison;

- A list of declarations of raw materials imported for export production or processing, clearly stating the quantity of imported raw materials: 1 copy;

- A list of documents included in the dossier: 1 original.

Dossiers of application for non-payment of export duty on exported goods specified at this Point shall be prepared under the Ministry of Finance’s Circular No. 194/2010/TT-BTC of December 6, 2010, guiding customs procedures; customs inspection and supervision; import duty and export duty; and tax administration of imported and exported goods.

4. For a number of gold items (Heading 7108), gold jewelry articles (Heading 7113), gold articles of goldsmiths’ wares (Heading 7114) and other gold articles (Heading 7115) eligible for the export duty rate of 0%: In addition to the customs dossier for exported goods as commonly required, there must be a certificate of gold content appraisal issued by a gold appraisal agency or unit as specified in the Ministry of Finance’s Circular No. 49/2010/TT-BTC of April 12, 2010, guiding the classification of, and application of duty rates to, imported and exported goods: to submit 1 copy and produce the original for comparison.

Article 3. The Preferential Import Tariff according to the list of dutiable items

The Preferential Import Tariff according to the list of dutiable items specified in Appendix II comprises:

1. Section I: Preferential import duty rates applicable to items of 97 chapters of Vietnam’s list of imported goods, covering goods descriptions (names of commodity groups and items), codes (8-digit subheadings for commodity groups and items), and preferential import duty rates for dutiable commodity groups and items.

2. Section II: Chapter 98 - Provisions on codes of and preferential import duty rates exclusively for a number of commodity groups and items, covering:

a/ Annotations and conditions for application of exclusively preferential import duty rates. For commodity groups and items eligible for exclusively preferential import duty rates specified in Headings 9817 thru 9822 of Chapter 98 (excluding Headings 9820 and 9821), taxpayers shall finalize the import and use of goods under Section II of Appendix II to this Circular;

b/ List of commodity groups and items and preferential import duty rates: names of commodity groups and items; commodity codes in Chapter 98; relevant codes of these commodity groups and items in Section I of Appendix II) (97 chapters of Vietnam’s Import Tariff) and preferential import duty rates applicable exclusively to goods of Chapter 98).

Article 4. Preferential import duty for imported used cars

The preferential import duty for imported used cars is specified as follows:

1. Import duty rates applicable to passenger cars of 15 seats or less (including the driver’s) of Headings 8702 and 8703 comply with the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011, on import duty rates applicable to used passenger cars of 15 seats or less, and guiding documents of the Ministry of Finance.

2. The preferential import duty rate of 150% will apply to passenger cars of 16 seats or more (including the driver’s) of Heading 8702 and cargo vehicles of a gross vehicle weight not exceeding 5 tons of Heading 8704 (excluding refrigerated vans, refuse collection vehicles having refuse compressing devices, tanker vehicles, armored vehicles for transport of valuable goods, cement tankers and body-lifted mud trucks).

3. The preferential import duty rates applicable to other vehicles of Headings 8702, 8703 and 8704 are 1.5 times those applicable to brand-new vehicles of the same categories specified in Section I of Appendix II to this Circular.

Article 5. Organization of implementation

1. This Circular takes effect on January 1, 2012.

2. The following documents are hereby annulled:

a/ The Ministry of Finance’s Circular No. 184/2010/TT-BTC of November 15, 2010, setting import and export duty rates of the Export Tariff and the Preferential Import Tariff according to the list of dutiable items;

b/ The Ministry of Finance’s Circular No. 201/2010/TT-BTC of December 13, 2010, setting preferential import duty rates applicable to supplies and equipment imported for projects to manufacture equipment for production of light non-baked building materials and block bricks of an annual output of 7 million standard bricks or more;

c/ The Ministry of Finance’s Circular No. 208/2010/TT-BTC of December 17, 2010, guiding the application of preferential import duty rates to a number of items of Heading 2711 of the Preferential Import Tariff;

d/ The Ministry of Finance’s Circular No. 214/2010/TT-BTC of December 28, 2010, guiding the policy on preferential import duty for supplies and equipment imported for production of key mechanical products and for investment in production thereof;

e/ The Ministry of Finance’s Circular No. 07/2011/TT-BTC of January 14, 2011, guiding the application of preferential import duty rates to a number of items of Heading 2711 of the Preferential Import Tariff;

f/ The Ministry of Finance’s Circular No. 20/2011/TT-BTC of February 17, 2011, specifying the export duty rate applicable to yellow phosphorus of Subheading 2804.70.00.00 of the Export Tariff;

g/ The Ministry of Finance’s Circular No. 24/2011/TT-BTC of February 23, 2011, guiding the application of preferential import duty rates to a number of items of Heading 2710 of the Preferential Import Tariff;

h/ The Ministry of Finance’s Circular No. 29/2011/TT-BTC of March 1, 2011, adjusting the preferential import duty rates applicable to sugar items of Heading 1701 of the Preferential Import Tariff;

i/ The Ministry of Finance’s Circular No. 46/2011/TT-BTC of April 5, 2011, specifying the export duty rate applicable to coconuts of Subheading 0801.19.00.00 of the Export Tariff;

j/ The Ministry of Finance’s Circular No. 67/2011/TT-BTC of May 18, 2011, amending the export duty rates applicable to iron ores and concentrates of Heading 2601 of the Export Tariff;

k/ The Ministry of Finance’s Circular No. 77/2011/TT-BTC of June 7, 2011, amending the preferential duty rates applicable to anhydrous ammonia of Subheading 2814.10.00.00 of the Preferential Import Tariff;

l/ The Ministry of Finance’s Circular No. 82/2011/TT-BTC of June 10, 2011, amending the preferential duty rates applicable to a number of items of Heading 2710 of the Preferential Import Tariff;

m/ The Ministry of Finance’s Circular No. 91/2011/TT-BTC of June 20, 2011, amending the preferential duty rates applicable to a number of items of the Preferential Import Tariff;

n/ The Ministry of Finance’s Circular No. 95/2011/TT-BTC of July 4, 2011, amending the export duty rates applicable to iron and steel waste and scrap of Heading 7204 of the Export Tariff;

o/ The Ministry of Finance’s Circular No. 102/2011/TT-BTC of July 11, 2011, amending the preferential import duty rates applicable to cashew nuts of Subheading 0801.31.00.00 of the Preferential Import Tariff;

p/ The Ministry of Finance’s Circular No. 184/2010/TT-BTC">103/2011/TT-BTC of July 11, 2011, amending and supplementing Clause 75, Section II of Appendix III to the Ministry of Finance’s Circular No. 184/2010/TT-BTC of November 15, 2010;

q/ The Ministry of Finance’s Circular No. 108/2011/TT-BTC of July 28, 2011, amending and supplementing regulations on export duty and preferential import duty for a number of items in the Export Tariff and the Preferential Import Tariff;

r/ The Ministry of Finance’s Circular No. 111/2011/TT-BTC of August 2, 2011, amending the regulations on export duty for a number of gold items in the Export Tariff;

s/ The Ministry of Finance’s Circular No. 119/2011/TT-BTC of August 16, 2011, amending the preferential import duty rates applicable to parts used with flat (thin) screens of Subheadings 8529.90.94.10 and 8529.90.94.90 of the Preferential Import Tariff;

t/ The Ministry of Finance’s Circular No. 135/2011/TT-BTC of October 3, 2011, amending the export duty rates applicable to copper matte of Heading 7401 of the Export Tariff;

u/ The Ministry of Finance’s Circular No. 145/2011/TT-BTC of October 24, 2011, amending the export duty rates applicable to rubber items of Headings 4001, 4002 and 4005 of the Export Tariff;

v/ Other regulations of the Ministry of Finance on export duty and preferential import duty contrary to this Circular.

3. If relevant documents invoked in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents prevail.-

For the Minister of Finance
Deputy Minister
VU THI MAI