The General Department of Customs has just issued the Official Dispatch No. 6283/TCHQ-TXNK regarding implementation of the Decree No. 111/2020/ND-CP dated September 18, 2020, including the following instructions:
1.For exported goods
Goods exported from Vietnam are imported into the territories under Point a, Clause 2, Article 4 of Decree 111/2020 / ND-CP, at the time of customs procedures, the customs declarant shall carry out the declaration. declare and apply the export tax rate as prescribed in Appendix I – Export Tariff according to the List of taxable goods issued together with Decree No. 57/2020 / ND-CP dated May 25, 2020 of the Government covered.
2.For imported goods
For imported goods that satisfy the provisions of Clause 3, Article 5 of Decree 111/2020 / ND-CP, the customs declarant shall declare the tariff code B25 on the import declaration to enjoy the special preferential tax rate EVFTA. specified in Annex II of the Decree.
3.Handling overpaid tax
3.1. For the territories of the European Union
- For exported goods in declarations registered from August 1, 2020, within 1 year from the date of registration of the export declaration, in case the customs declarant submits sufficient proof of goods. If the goods meet the provisions of Points b and c, Clause 2, Article 4 of Decree 111/2020 / ND-CP, have made additional declarations to apply the lower preferential export tax rates under the EVFTA Agreement. Customs customs offices shall handle overpaid tax amounts under Point c, Clause 3, Article 4 of Decree 111/2020 / ND-CP and Clauses 64 and 65, Article 1 of Circular No. 39/2018 / TT-BTC of April 20. / 2018.
- With respect to goods imported from countries in the member territories of the European Union specified in Appendix III to this Decree, the Principality of Algeria, the Republic of San Morocco and The Socialist Republic of Vietnam (Goods imported from non-tariff zones to the domestic market) registration of customs declarations from August 1, 2020 to before the effective date of the Decree, case The conditions for enjoying the special preferential import tax rates specified at Points a and c, Clause 3, Article 5 of this Decree have been fully satisfied and the higher tax rate has been paid, the customs declarant shall make declaration. supplement to be applied EVFTA special preferential import tax rate and be treated with overpaid tax according to the provisions in clause 3 Article 6 of Decree 111/2020 / ND-CP and clause 64, clause 65 Article 1 of the Circular No. 39/2018 / TT-BTC dated 20/4/2018.
Customs declarants submit a written request for handling overpaid import tax according to form No. 27 / CVĐNHNT / TXNK enclosed with Circular No. 39/2018 / TT-BTC dated April 20, 2018 of the Ministry of Finance , meet the requirements of origin of goods and have proof of origin in accordance with the provisions of the EVFTA Agreement.
3.2. For the United Kingdom of Great Britain and Northern Ireland
The handling of overpaid amounts only applies to goods exported from Vietnam to the United Kingdom and Northern Ireland and goods imported into Vietnam from the United Kingdom and Northern Ireland. Declarations arising in the period from August 1, 2020 to December 31, 2020.
The General Department of Customs requires the Customs Departments of provinces and cities to check documents, check the origin of goods in accordance with the EVFTA Agreement, and check the preferential export tax rates and import duties. special offers according to the provisions of Decree No. 111/2020 / ND-CP and guiding documents, in case the exported or imported goods fully satisfy the conditions for application of preferential export tax rates and For special preferential import tax rates under the EVFTA Agreement, overpaid tax shall be handled according to regulations.