General Department of Customs issued letter no. Letter No. 4589 / TCHQ-TXNK dated July 16, 2019 about import tariffs under the CPTPP Agreement.
The General Department of Customs received the Official Letter No. 0507-07 / 2019 / TD-CV dated July 5, 2019 of CAPITAL PRO .,JSC on import tariffs implemented under the CPTPP Agreement. In this regard, the General Department of Customs has the following opinions:
1.On July 9, 2019, the General Department of Customs issued Official Letter No. 4470 / TCHQ-TXNK on the implementation of Decree No. 57/2019 / ND-CP dated June 26, 2019 promulgating the Export Tariff incentives and preferential import tariffs for the implementation of the CPTPP Agreement, accordingly:
For imported goods (including goods subject to tariff rate quotas of heading 04.07, 17.01, 24.01, 25.01) from the Indonesian, Canadian, Japanese countries, New Zealand, the Republic of Singapore, Vietnam (goods imported from the non-tariff area into the domestic market) meet the conditions to enjoy special preferential import duties on CPTPP by regulation. In Clause 6, Article 5, the customs declarers shall declare the B21 Tariff code. For used cars of heading 87.02, 87.03 and 87.04 imported in the tariff quota for implementation of the CPTPP Agreement from the above-mentioned countries, customs declarants shall declare and declare B22 Tariff and apply The tax rates prescribed in Clauses 2 and 3, Article 5 of Decree No. 57/2019 / ND-CP.
2.Pursuant to Decree 57/2019 / ND-CP issued on June 26, 2019 of the Government, in case imported goods meet all the conditions specified in Article 5 of this Decree, the tax shall apply. special preferential import under the CPTPP Agreement.
CAPITAL PRO .,JSC is propsoed to contact the Customs Branch where the declaration form is opened for instruction.
The General Department of Customs informs the CAPITAL PRO .,JSC for acknowledge.