Vietnam Customs instructing on implementation of anti-dumping tax on certain polyester yarn products

Official letter no. 4360/TCHQ-TXNK on September 10, 2021

To: Customs Departments of provinces and cities.

The General Department of Customs received Decision No. 2080/QD-BCT dated August 31, 2021 of the Minister of Industry and Trade on the imposition of provisional anti-dumping tax on a number of long fiber products made from polyester classified as HS codes 5402.33.00, 5402.46.00 and 5402.47.00 originating in the People’s Republic of China, the Republic of India, the Republic of Indonesia and Malaysia. In order to ensure uniform implementation, in accordance with the regulations of the Ministry of Industry and Trade, the General Department of Customs instructs units to add some contents as follows:

1. Validity period of anti-dumping duty and anti-subsidy

The Customs Departments of provinces and cities shall base on Decision No. 2080/QD-BCT attached to the Notice of the Ministry of Industry and Trade on the application of provisional anti-dumping measures within 120 days from the date of 03 September 9, 2021 to the end of December 31, 2021 (unless it is extended, changed or canceled in accordance with the law).

The related units are requested to carefully study and perform all steps to check the certificate of origin of goods, the original certificate of quality of the manufacturer (hereinafter referred to as the manufacturer’s certificate) specified in the Notice issued together with Decision No. 2080/QD-BCT to apply temporary anti-dumping tax.

3. Anti-dumping tax declaration procedures

Pursuant to the guidance at Point 4 of the Notice issued together with Decision Decision No. 2080/QD-BCT, the General Department of Customs requires Customs Departments, provinces and cities to disseminate and guide enterprises to declare declarations. Temporary anti-dumping duties on some yarn products are as follows:

3.1. In case the customs declarant fails to submit the proof of origin of goods, the customs declarant shall declare the code used in VNACCS under code G129, corresponding to the anti-dumping tax rate of 54.90%.

3.2. If the customs declarant submits documents certifying the origin of goods from a country or territory other than China, India, Indonesia or Malaysia,  anti-dumping tax shall not be paid. The customs declarant declares on the import declaration at criteria 1.95 -Code of tax exemption/reduction/non-taxable and other collection according to the code table of objects not subject to anti-dumping tax (GK) posted on the website: https://www.customs.gov.vn.

3.3. If the customs declarant submits documents certifying the origin of goods from China, India, Indonesia or Malaysia, but fails to submit the original Certificate of Origin or the Manufacturer’s Certificate, but the manufacturer’s name on the Certificate does not match the manufacturer’s name mentioned in Column 1, Section 2, Point 2 of the Notice issued together with Decision No. 2080/QD-BCT, The customs declarant shall declare the code used in VNACCS as follows:

+ G118 for goods with certificates of origin from China, the anti-dumping tax rate is 17.45%;

+ G115 for goods with certificates of origin from India, the anti-dumping tax rate is 54.90%;

+ G116 for goods with certificates of origin from Indonesia, the corresponding anti-dumping tax rate is 21.94%;

+ G117 for goods with certificates of origin from Malaysia, equivalent to anti-dumping tax of 21.23%.

3.4. If the customs declarant submits the proof of origin of goods from China, India, Indonesia or Malaysia and the original Certificate of Origin of the goods and the manufacturer’s name on the Certificate is the same as the manufacturer’s name mentioned in Column 1, Section 2, Point 2 of the Notice issued together with Decision No. 2080/QD-BCT, and the name of the exporter (based on purchase contract, commercial invoice) coincides with the manufacturer’s name mentioned in Column 1 or the corresponding exporter’s name in the horizontal row in Column 2, Section 2, Point 2 of the Notice issued together with Decision No. 2080/ QD-BCT, anti-dumping tax rate is the corresponding tax rate in horizontal rows in Column 3, Section 2, Notice issued together with Decision No. 2080/QD-BCT, The customs declarant declares the code used in VNACCS corresponding to the tax rate applicable to the relevant manufacturing and exporting organization, individual or trading company according to the anti-dumping tax code table posted on the website: https://www.customs.gov.vn (from code G115 to code G128).

3.5. If the customs declarant submits the certificate of origin of goods from China, India, Indonesia or Malaysia and the Certificate of Manufacturer and the manufacturer’s name on the Certificate on the Certificate is the same as the name of the manufacturer mentioned in Column 1, Section 2 of the Notice issued together with Decision No. 2080/QD-BCT, but the name of the exporter (based on the contract purchase and sale, commercial invoice) does not match the manufacturer’s name in Column 1, Section 2 or does not coincide with the corresponding exporter’s name in the horizontal row in Column 2, Section 2 of the Notice issued together with Decision No. 2080/QD –BCT, the customs declarant shall declare the code used in VNACCS as guided in section 2.3 above.

The General Department of Customs shall notify the Customs Departments of provinces and cities for knowledge and implementation.

for  GENERAL DIRECTOR

DEPARTMENT OF IMPORT TAX DEPARTMENT

DEPUTY DIRECTOR

(Signed and stamped)

Tran Bang Toan

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