Customs guiding on implementing Decree No. 57/2019 / ND-CP dated June 26, 2019 (CPTPP tariff)

The General Department of Vietnam Customs issued letter no. 4470/TCHQ-TXNK dated 9 July 2019 to customs Departments of provinces and cities. on implementing Decree No. 57/2019 / ND-CP dated June 26, 2019 promulgating the Preferential Export Tariff and the Special Preferential Tariff for the Implementation of the CPTPP Agreement

On June 26, 2019, Decree No. 57/2019 / ND-CP promulgates the Preferential Export Tariff, Special Preferential Import Tariff for the Implementation of the Comprehensive Partnership Agreement and Trans-Pacific Progress period 2019-2022 (hereinafter referred to as CPTPP Agreement) of the Government takes effect. In order to implement the Decree, the General Department of Customs provides the following guidance:

1. For imported goods

– Goods imported from the Mexican Federation, if meeting the conditions for enjoying particularly preferential import tax rates under CPTPP under Clause 6, Article 5, customs declarants shall declare the code of the Table. B20 tax on import declaration.

– Imported goods from Australia, Canada, Japan, New Zealand, Republic of Singapore, Vietnam (imported from non-tariff area domestic market) meeting the conditions to enjoy the special preferential import tax of CPTPP under the provisions of Clause 6, Article 5, the customs declarers shall declare the B21 Tariff code on the import declaration.

– For goods subject to tariff rate quotas, they fall into Group 04.07, 17.01, 24.01, 25.01:

+ Goods of Group 04.07, 17.01 and 25.01 are imported from the Mexican Federation in the amount of annual tariff quotas prescribed by the Ministry of Industry and Trade (symbol TRQ1) and imported goods of Group 24.01 in the term. The tariff rate for implementation of the CPTPP Agreement according to the regulations of the Ministry of Industry and Trade (symbolized as TRQ2) shall declare the B20 Tariff Code and apply the quota rate specified in Appendix II according to Clause 4, Article 5 of this Decree .

+ Goods of heading 04.07, 17.01, 25.01 imported from Indonesia, Canada, Japan, New Zealand, Republic of Singapore, Vietnam (goods from the non-tariff area imported into the domestic market) in the amount of annual tariff quotas prescribed by the Ministry of Industry and Trade (symbol TRQ1) and goods imported under the tariff quota of 24.01 to implement the CPTPP Agreement According to the regulations of the Ministry of Industry and Trade (symbolized as TRQ2), customs declarants shall declare the B21 Tariff code and apply the quota rate specified in Appendix II according to Clause 4, Article 5 of this Decree.

+ Goods imported from 04.07, 17.01, 24.01, 25.01, apart from the TRQ1 or TRQ2 tariff quotas prescribed in Decree No. 57/2019 / ND-CP shall apply the import tax rates prescribed at Clause 7 Article 1 Decree No. 125/2017 / ND-CP dated November 16, 2017 amending and supplementing Article 8 of Decree No. 122/2016 / ND-CP.

– For used cars of heading 87.02, 87.03, 87.04, import of tariff quotas for implementation of the CPTPP Agreement from the Union of Mexico, Australia, Canada, Norway, Japan, New Zealand, the Republic of Singapore meet the conditions to enjoy the special preferential import duty, CPTPP, then the customs declarer declares the B22 Tariff code and Applying the tax rates prescribed in Clauses 2 and 3, Article 5 of Decree 57/2019 / ND-CP.

For used cars imported in addition to the quotas specified in Decree No. 57/2019 / ND-CP, the import tax rates prescribed in Clause 5, Article 1 of Decree No. 125/2017 shall apply. / ND-CP dated November 16, 2017 of the Government.

2. For export goods

Goods exported from Vietnam are imported into the territory of the country: Mexican Federation, Republic of Singapore, Australia, New Zealand, Canada- In Japan and Japan, customs declarants declare the B01 Tariff code at the time of customs clearance and apply MFN preferential tax rates specified in Appendix I – Export Tariff under the List of goods subject to Tax issued together with Decree No. 125/2017 / ND-CP dated November 16, 2017 of the Government.

3. Regarding the handling of overpaid tax amounts

– For exported goods at registration declarations from January 14, 2019, within 1 year from the date of registration of declarations, customs declarants shall fully submit documents proving export goods meet If complied with the provisions of Clause 4, Article 4 of Decree No. 57/2019 / ND-CP, to make additional declarations to apply lower CPTPP preferential export tax rates, customs offices shall handle overpaid tax amounts according to stipulated in Clause 5, Article 4 of Decree 57/2019 / ND-CP and Clause 64, Clause 65, Article 1 of Circular No. 39/2018 / ND-CP dated April 20, 2018.

– For imported goods at the registered customs declarations from January 14, 2019 to the time when the Decree takes effect, all conditions for enjoying special preferential import tax rates are met. For CPTPP and having paid tax at higher tax rates, the customs declarants shall make additional declarations to apply particularly preferential import tax rates for CPTPP and to handle overpaid tax amounts prescribed in Clause 2, Article 6 of the Decree. Decree 57/2019 / ND-CP and Item 64, Clause 65 Article 1 of Circular No. 39/2018 / ND-CP dated April 20, 2018. Customs declarants shall submit official letters requesting the handling of overpaid import tax amounts according to Form No. 27 / CVDNHNT / TXNK issued together with Circular No. 39/2018 / TT-BTC of April 20, 2018 of the Ministry of Finance , accompanied by a document certifying the origin of goods CPTPP, cargo transport documents proving that the goods are imported into Vietnam from the Mexican Federal countries, Australia, Australia, Norway, Japan, New Zealand, the Republic of Singapore according to the provisions of Clause 6, Article 5 of Decree 57/2019 / ND-CP. Where goods are conveyed or transported to a third country other than the CPTPP member countries, the goods must satisfy the conditions of maintaining the status of CPTPP origin specified at Point c.2, Clause 6 of Article 5 Decree 57/2019 / ND-CP and additional documents proving that direct transport through the country is not a member of CPTPP in accordance with clause 3 Article 18 of Circular No. 38/2018 / TT-BTC dated 20 April 4, 2018 of the Ministry of Finance regulating the origin of export and import goods.

The General Department of Customs requires the Customs Departments of provinces and cities to carry out the inspection of documents, to check the origin of CPTPP, to check the preferential export tax rates and special preferential import tax rates according to the CPTPP stipulated in Decree No. 57/2019 / ND-CP and guiding documents, in case of exported and imported goods that fully meet the conditions for enjoying CPTPP preferences, the overpaid tax shall be handled. to customs declarants as prescribed.

4. About support

In the process of implementing Decree No. 57/2019 / ND-CP dated June 26, 2019 of the Government, in case of arising related problems, the units are requested to report and propose handling measures (if Yes) to the General Department of Customs to consider and guide the implementation through the following clues:

– Regarding customs procedures and inspection and identification of goods origin: e / d Dang Thi Hai Binh, Deputy Head of Department, Management Department 4, Department of Management Supervision: 0439440833, ext: 8806, email: binhdth@customs.gov.vn.

– Regarding the application of special tax rates, CPTPP: Mr. Le Trung Son – Deputy Head, Division of Goods Classification and Tariff, Department of Import-Export Tax: 0439440833, ext: 8564, email: sonlt @ customs.gov.vn.

– Declaring code Declaration CPTPP on VNACCS / VCIS system, User support department (Helpdesk – TCHQ) – Phone: 19009299 (branch 2), email Bophanhotrotchq@customs.gov.vn.

Requesting the Customs Departments of provinces and cities to direct and guide the Sub-Departments and enterprises to comply with the above guidance.

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

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