Special preferential tax rate for import manner( import for production of export)

Question :
The company is transmitting code declaration form E31 ( import for production of  export) but has C / O. According to Clause 7, Article 16 of the Law on Export Tax and Import No. 107/2016 / QH13 stipulating  Materials, supplies, components imported for manufacture of export product shall be exempted. The enterprise transmits the with code E31 > In order to enjoy exemption, we need to make additional declaration of code XN210, enclosed condition is  blank of tax payment part. So, does the company declare ordinary tax rate of B01 or special preferential tax rate declaration (B05, B06, B04 …)?
Answer :
Based on the Import Tariff Table used in VNACCS. Accordingly tax code:

          B01 – Preferential import tariff

          B04 – Vietnam’s special preferential import tariff schedule for the implementation of the ASEAN Trade in Goods Agreement (ATIGA)

      Therefore,For declaration,  the company shall determine that the goods are not subject to export tax and import tax according to the relevant documents and instructions. In case goods are not subject to export tax, import tax, if the company choose to declare tax related to special preferential tax rates according to the C / O form of the concerned countries and territories, the company may refer to the choice of encoding for VNACCS system to declare sufficient code.  Accordingly, in the case of the Company if declaring C / O, then declaring the tax code is B04 if originating from ASEAN, ….

For your information.

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