How to calculate payable tax amount for import goods having Safeguard duty, anti-dumping duty, countervailing duty?

Method for tax calculation of import goods having Safeguard duty, anti-dumping duty, countervailing duty:

a) Proportional tax:

Safeguard duty, anti-dumping duty or countervailing duty = Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-dumping duty or countervailing duty x Dutiable value of an item x Rate of safeguard duty, anti-dumping duty or countervailing duty

b) Fixed tax:

Safeguard duty, anti-dumping duty or countervailing duty Practical quantity of each article written on the customs declaration that applies safeguard duty, anti-dumping duty or countervailing duty x Safeguard duty, anti-dumping duty or countervailing duty on each item

Refer to Clause 3, Article 39 of Circular 38/2015 / TT-BTC amended by 39/2018 / TT-BTC.

About Admin

"Sharing Brings Happiness". I hope that the current information provided will help you in your effort to be better informed.

View all posts by Admin →

Leave a Reply

avatar
  Subscribe  
Notify of