Customs instructing declaration of temporary anti-dumping tax for imported steel

On July 3, 2019, The General Department of Vietnam Customs issued letter no.4387/TCHQ-TXNK regarding instructing declaration of temporary anti-dumping tax according to Decision No. 1711 / QD-BCT.

The content as below:

The General Department of Customs received Decision No. 1711 / QD-BCT dated June 18, 2019 of the Ministry of Industry and Trade on the application of temporary anti-dumping measures for some alloyed or non-alloy steel products lat rolled, plated or not plated, painted with origin from the People’s Republic of China and the Republic of Korea (effective from June 25, 2019). In this regard, the General Department of Customs has the following opinions:

Pursuant to the provisions of Clauses 3 and 4, Article 15 of the Law on Import Tax and Export Tax No. 107/2016 / QH13;

Pursuant to the provisions of Decision No. 1931 / QD-BCT dated 31/5/2017 amended and supplemented in Decision No. 1561 / QD-BCT dated 05/6/2019 of the Ministry of Industry and Trade;

Pursuant to Article 1 of Decision No. 1711 / QD-BCT , Temporary anti-dumping tax is applied for some flat-rolled or non-alloyed steel products, plated or not plated, imported into Vietnam and classified according to codes HS 7210.70.11, 7210.70.19, 7210.70.91, 7210.70.99, 7212.40.11, 7212.40.12, 7212.40.19, 7212.40.91, 7212.40.92, 7212.40.99, 7225.99.90, 7226.99.19, 7226.99.99 originating from the People’s Republic of China and the Republic of Korea since June 25, 2019. Previously, these items were subject to safeguard measures according to Decision No. 1931 / QD-BCT amended and supplemented in Decision No. 1561 / QD-BCT.

Pursuant to the provisions in Section 6 of the Notice issued together with Decision No. 1711 / QD-BCT : If goods subject to the application of temporarily anti-dumping measures are subject to the application of safeguard measures according to the Decision No. 1931 / QD-BCT amended and supplemented in Decision No. 1561 / QD-BCT, enterprises only have to pay one of two types of safeguard or anti-dumping tax, the applicable tax rate is higher tax rate.

Based on the above provisions, in order to ensure the declaration and correct application of safeguard and anti-dumping tax rates on goods issued by the Ministry of Industry and Trade at the same time at the same time, 02 decisions on application of measures self-defense and Decision on application of anti-dumping measures, the General Department of Customs requires the provincial and municipal Customs Departments:

I. Guiding enterprises to declare on customs declarations and apply either of the following safeguard or anti-dumping taxes:

1. For goods subject to temporary anti-dumping measures, the goods are subject to the application of quota safeguard measures under the Decision No. 1931 / QD-BCT amended and supplemented in Decision No. 1561 / QD-BCT, enterprises must declare anti-dumping tax and apply anti-dumping tax of foreign manufacturers and exporters as determined under the guidance in column 3, Section 3 of the Notice issued together with according to Decision No. 1711 / QD-BCT;

2. For goods subject to temporary anti-dumping measures, the goods are subject to the application of extra-quota safeguard measures, as amended and supplemented in Decision No. 1931 / QD-BCT. 1561 / QD-BCT:

2.1. In case the anti-dumping duty of foreign manufacturers and exporters is determined under the guidance in Section 3, Section 4, Section 5 of the Notice issued together with Decision No. 1711 / QD-BCT higher than the In addition to the quota self-defense tax (19%), enterprises must declare anti-dumping tax and apply the corresponding anti-dumping duty in the horizontal line in Column 3, Section 3 of the Notice issued together with Decision No. 1711 / QD-BCT.

2.2. If the anti-dumping duty of the foreign manufacturer or exporter is determined under the guidance in Section 3, Section 4 and Section 5 of the Notice issued together with Decision No. 1711 / QD-BCT lower than the In addition to the self-quota self-defense tax (19%), enterprises must declare safeguard tax and apply a 19% tax rate.

II. Performing inspection and review according to current regulations, Decision 1931 / QD-BCT is amended and supplemented in Decision No. 1561 / QD-BCT, Decision No. 1711 / QD-BCT of the Ministry of Industry and Trade as follows :

1. Checking customs dossiers under the guidance in Section 5 of the Notice issued together with Decision No. 1711 / QD-BCT.

2. Check the declaration of safeguard tax or anti-dumping tax declared by enterprises according to the guidance in Section I on the basis of resut of the system for channel classification  and guiding risks of safeguard measure tax or anti-dumping tax.

3. If enterprises declare incorrectly according to the guidance in Section I above, customs officers shall guide enterprises to make declaration of amendment and supplement of customs declaration on the system according to the provisions of Clause 9, Article 1 of the Circular. 39/2018 / TT-BTC dated April 20, 2018 amending and supplementing Article 20 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance.

If enterprises fail to make additional declarations, the customs offices shall make tax assessment, late payment and handle administrative violations according to regulations.

The General Department of Customs informs the provincial Customs Departments to know and implement. 

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