Anti-dumping tax,Countervailing duty and safeguard duty for form of temporary import for re-export.

Question:

Enterprises importing goods subject to the application of anti-dumping measures and safeguard tax according to the form of temporary import for re-export.
So, do the company pay anti-dumping tax and safeguard tax?

Answer:

‘Under Clause 5,6,7 Article 4 of the Law on Export and import duties No. 107/2016/QH13:

5.Anti-dumping duty means an additional import duty imposed upon dumped imports in Vietnam that cause or threaten to cause considerable damage to domestic manufacturing or prevents the formation of domestic manufacturing.

6.Countervailing duty means an additional import duty imposed upon subsidized goods imported into Vietnam that causes or threatens to cause considerable damage to domestic manufacturing or prevents the formation of domestic manufacturing.

7.Safeguard duty means an additional import duty that is imposed in case the quantity of goods imported into Vietnam is above the acceptable level and thus causes or threatens to cause considerable damage to domestic manufacturing or prevents the formation of domestic manufacturing.

So, Anti-dumping tax,Countervailing duty and safeguard duty is the additional IMPORT DUTY applicable in case of goods imported into Vietnam.
Goods temporarily imported for re-export or goods temporarily exported for re-import are not subject to import tax as prescribed in article 16, the Law on Export and import duties No. 107/2016/QH13 and article 13 of Decree 134/2016/ND-CP, anti-dumping tax,Countervailing duty and safeguard duty are not required.

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