Vietnam import requirement of Special-use machines and equipment for agricultural production ( Rice milling,Hs code:8437.80.10 )

Import Requirement

‘Pursuant to the annex of the Government’s Decree No. 69/2018 / ND-CP , the product is not banned from import and export , the product exclude in the list of goods banned from import or export.

And It is not stipulated in annex of decision no.3482/QĐ-BKHCN (List of potentially dangerous goods called as goods of group 2).

Therefore, the good shall be imported with normal customs procedure.

  1. Customs Procedure   :

According to clause 5 , 6 , 7 of article 1 of Circular No. 39/2018/TT-BTC and article no. 18 of Circular No. 38/2015/TT-BTC specifies on Dossiers of import procedures.

http://vietnamthings.com/2019/03/12/latest-vietnam-customs-document-during-customs-procedure/

  1. TAX

The product is not subject to VAT

Special-use machines and equipment for agricultural production are not subject to value-added tax under the provisions of Clause 1, Article 3 of Law No. 71/2014 / QH13, amending and supplementing a number of articles of tax laws and instructing in official letter No. 17526/BTC-TCT on Implementation of some contents of the Law on Amendments to tax laws dated December 01, 2014 ; Clause 1 Article 3 Decree No. 12/2015 / ND-CP dated February 12, 2015 of the Government and Clause 2 Article 1 of Circular No. 26/2015 / TT-BTC dated February 27, 2015 of the Ministry of Finance.

Detail Laws:

  • Clause 1, Article 3 of Law No. 71/2014 / QH13, amending and supplementing a number of articles of tax laws

Article 3

Amendments to some Articles of the Law on Value-added tax No. 13/2008/QH12, some Articles of which are amended in Law No. 31/2013/QH13.

  1. Clause 3a is added to Clause 3 Article 5 as follows:

3a. Fertilizers, specialized machinery and equipment serving agricultural production; offshore fishing vessels; feed for cattle, poultry, and other animals;”.

  • And official letter No. 17526/BTC-TCT on Implementation of some contents of the Law on Amendments to tax laws dated December 01, 2014:

1.3. Changes to value-added tax (VAT)

– Building of ships serving offshore fishing is not subject to VAT.

– Three groups of goods including fertilizers, animal feeds, specialized machinery and equipment serving agricultural production, which were previously subject to 5% VAT, are now no longer subject to VAT.

  • Article 3. Amendments to Decree No. 209/2013/NĐ-CP dated December 18, 2013 on guidelines for the Law on Value-added tax, Article 2 of Decree No. 91/2014/NĐ-CP dated October 01, 2014 on amendments to Decrees on taxation:

Clause 1 Article 3 Decree No. 12/2015 / ND-CP dated February 12, 2015 of the Government :

  1. Clause 1b and Clause 1c are added to Article 3 as follows:

1b. Fertilizers, feeds for livestock, poultry, fish, and other animals, whether or not processed, such as: mash, cake of various type, fish meal, bone meal, shrimp meal, and other feeds for livestock, poultry, fish, and other animals, animal feed additives (such as premix, active ingredients, and carriers).

The Ministry of Finance shall take charge and cooperate with the Ministry of Agriculture and Rural Development in providing guidance on feeds for livestock, poultry, fish, and other animals, and animal feed additives that are not subject to VAT as prescribed in this Clause.

Clause 2 Article 1 of Circular No. 26/2015 / TT-BTC dated February 27, 2015 of the Ministry of Finance

  1. Clause 3a is added to Article 4 as follows:

“3a. Fertilizers are organic and inorganic fertilizers such as phosphate fertilizers, nitrogenous fertilizer (urea), NPK fertilizer, mixed urea, potash; biofertilizers and other fertilizers;

Feeds for livestock, poultry, fish, and other animals (hereinafter referred to as animal feeds), including processed or unprocessed products such as mash, dregs, oil cakes, fish meal, bone meal, shrimp meal, and other types of animal feeds, animal feed additives (such as premix, active ingredients, and carriers) prescribed in Clause 1 Article 3 of the Government’s Decree No. 08/2010/NĐ-CP dated February 05, 2010 on management of animal feeds, Clause 2 and Clause 3 Article 1 of Circular No. 50/2014/TT-BNNPTNT dated December 24, 2014 of the Ministry of Agriculture and Rural Development;

Offshore fishing ships are ships ≥ 90CV and engaged in fishing or logistics services serving fishing; machinery and specialized equipment serving extraction and preservation of products on fishing ships ≥ 90CV engaged in fishing or logistics services serving fishing;

Machinery and specialized equipment serving agricultural production, including: tractor; harrowing machine; milling machine; sowing machine; rootdozer; field leveling device; seeding machine; transplanter; sugarcane planting machine; rice-sowing machine; tiller, cultipacker, fertilizer spreader, pesticide sprayers; machine for harvesting rice, corn, sugarcane, coffee, cotton; machine for harvesting tubers, fruits, roots; tea-cutting machine, tea-picking machines; threshing machine; corn peeling machine; soybean crusher; peanut huller; coffee huller, equipment for preparing coffee, wet rice; dryer for agricultural products (rice, corn, coffee, pepper, cashew nut…), and aquaculture products; machine for collecting, loading sugarcane, straw on the field; machine for egg incubating and hatching ; forage harvester; straw, grass baler; milking machine, and other specialized machines.”

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