Circular 101/2015/tt-Btc: Additional Group Categories And Items Of Import Tax Tariff Private Incentives For Raw Materials, Supplies, Components And Auxiliary Components To Produce The Product Con. ..

Original Language Title: Thông tư 101/2015/TT-BTC: Bổ sung danh mục nhóm mặt hàng và mức thuế suất thuế nhập khẩu ưu đãi riêng đối với nguyên liệu, vật tư, linh kiện và bộ phận phụ trợ để sản xuất các sản phẩm Côn...

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Additional CIRCULAR group categories and items of import tax tariff private incentives for raw materials, supplies, components and auxiliary components to produce the products of information technology (it) key in Chapter 98 of the import tariff incentives attached to circular No. 164/2013/TT-BTC dated 15/11/2013 financial Minister's _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Tax Law base export, import tax on 14/6/2005;
Pursuant resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 on the issuing of export tariff according to the category of taxable goods and the tax brackets for each group of goods, the import tariff preference under the category of taxable goods and preferential tax brackets for each group;
Pursuant to Decree No. 87/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export Tax, import tax;
Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of tax policy, the Minister of Finance issued a circular amending tariff preferential import tariffs for iron or steel items in the code and additional amendments 7326.90.99 group categories and items of import tax tariff private incentives for raw materials , materials, components and auxiliary components to produce the key it products in Chapter 98 of the import tariff incentives attached to circular No. 164/2013/TT-BTC dated 15/11/2013 of the Minister of finance.
 
Article 1. Modify the import tax tariff preference for items with iron or steel in code 7326.90.99 preferential import tariff in the revised tariff preferential import tariffs for iron or steel items in the item import tariff at 7326.90.99 preferential circular No. 164/2013/TT-BTC dated 15/11/2013 of the Minister of Finance issued the Schedule export taxes, import tariff preference under the category of taxable items as follows: item description of goods tax rate (%)



73.26 other articles of iron or steel.



 



 



---Other: 7326.90.91---boxes for cigarettes 15 7326.90.99---other 10 things 2. Additional amendments section I – glossary terms and conditions apply to import tax private incentives for raw materials, supplies, components and auxiliary components to produce the products of information technology (it) key in Chapter 98 1. Additional account b. 8 on points 3-way classification, condition to apply a tariff preferential import tariffs in chapter 98 records private, settlement of import and use in section I – glossary terms and conditions apply to import tax incentives in Chapter 98 as follows: "b. 8. Goods imported in the Group: 98.34 b. 8.1) conditions apply: – goods imported as raw materials, supplies, components and auxiliary components to produce the product key code in IT 7326.90.99.
-Do businesses that produce the key it product imports.
b. 8.2 import procedures): b. 8.2.1-the responsibility of the Customs: businesses have to register the list of goods imported as raw materials, supplies, components and auxiliary components to produce the product key code in IT 7326.90.99 with customs import quantities in accordance with the scale of demand/capacity used to produce the annual Assembly of the plant.
The customs must make register list of raw materials, supplies, components and auxiliary components to produce the product key code in IT 7326.90.99 (category) with the Bureau of customs where the most convenient before importing the first batch list. Records suggest that the Customs where the list includes:-confirmation of The communication of information for the category of goods;
-Dispatch request category;
-The category of the goods and the tracking Votes except backwards.
Case category were registered but need this page, then the additional customs be modified and supplemented with the condition to have papers, documents submitted to the Customs office where the registration of the list before the first imports of goods imported on or prior to the time for the next batch has modified the additional categories, in order to prove the additional amendments are appropriate. Records suggest that the Customs where the list of additional amendments include:-dispatch list recommendations change, Supplement;
-The category of the goods and the tracking Votes except for backward change, Supplement.
The case takes the list and tracking Votes except back then the Customs have suggested the Agency where the first category level suggest the level again, including:-The grant proposal writing back catalog which stated: the reason takes a category and tracking Votes except lù; The name, amount, the value of the goods according to the category; The name, amount, the value of the goods actually imported under the category; The name, amount, the value of the remaining goods not yet imported by category;
-The entire customs declaration of the quantity of goods imported under the category;
-A listing and tracking votes except the back of the Customs office where the import consignment procedures before finally missing (1 copy certified by the Customs office where the import).
The Customs is committed to responsible before the law for the accuracy of the above statement.
When do the customs, the customs declaration filed, presented to the Customs office where the records list follows:-customs records according to current rules;
-The text of the proposal to apply a tariff preferential import tariffs according to Chapter 98 of the own business using category; which stated the type of raw material, materials, components and ancillary parts, the value of imported goods declaration; the case has many kinds of raw materials, supplies, components and auxiliary components in many declarations of goods imported to listed goods, the import goods declaration recommended application of preferential import tariffs under own 98; the correct Declaration commitments, provide the correct profiles and use for your purposes.
Recurring annually, at the latest within 90 days from the date is the end of the financial year, the customs declaration filed to report the use of raw materials, supplies, components and auxiliary components to produce the key ICT product to apply a tariff preferential import tariffs under the own code 9834.12.90 in the financial year for the Customs office as defined in article 41 of Decree 8/2015/NĐ-CP on January 21, 2015.
b. 8.2.2-the responsibility of the Customs Agency: b. 8.2.2.1-When receiving the list:-as soon as the Customs filing, Bureau of customs where the customs registration of the category is responsible for checking, setting track votes, confirmation stamp on a category 2 goods imported and 01 tracking votes except backwards (1 main category , the customs official list included 01 01 original track votes except back to presented to the Customs office where the import goods procedures to make tax calculation and execution except backwards when making customs procedures for goods imported reality) as prescribed.
-Where the Customs needs change, additional navigation and tracking votes except back then the Bureau of customs where the customs registration of the category is responsible for checking, setting track votes, confirmation stamp on 02 a category imported goods need changes, additions and 1 Edition track votes except back need to change supplements (save the original 1st category, the customs official list included 01 01 original track votes except back to presented to the Customs office where the import goods procedures to perform when making customs procedures for goods imported reality) as prescribed.
-Where the Customs take the list and tracking Votes except back: on the basis of the recommendation of the Customs Declaration and confirmation of the other local customs Bureau, the Customs office where the Customs register specific check list and the categories of goods again, tracking Votes except back the raw materials , materials, components and auxiliary components to produce the product key code in IT yet b import 7326.90.99.8.2.2.2-upon import: in addition to the prescribed customs formalities, customs, customs records base is reconciled with tracking votes except backward to except back the raw materials , materials, components and auxiliary components to produce the product key code in IT that Customs have 7326.90.99 fact imported and signed as prescribed. Save 1 snapshot of categories and tracking votes except backwards have made except back on customs records.
Most of the volume of goods imported in tracking votes except backwards, head of the Bureau of customs where the procedure finally confirmed "entered most of the goods according to the category of" main track except for votes on the back of the Customs and save 1 snapshot, give a snapshot of the 1st Customs and send the originals to the Customs Bureau where level tracking votes except back to perform check of the goods was adopted as regulations.
The case of the Customs Bureau to receive registration list at the same time as the Bureau of customs procedures for imports of goods, the leader after the Bureau has confirmed most of the amount of goods imported in tracking votes except backward, Bureau save themselves, give a snapshot of the 1st Customs January transfer, tracking votes snapshot except back comes list registration records to make checking the cargo has adopted as regulations.
b. 8.2.2.3-after getting a political track votes except backward due to customs Sub-Department where the procedure finally sent to the Customs Bureau, where registration category and grade tracking votes except back the entire set list registration records transferred to the following Customs inspection Bureau to do the following Customs inspection facility in accordance with the rules of risk management on the use of goods imported have been applying a tariff preferential import tariffs under the own code 9834.12.90 according to the provisions of article 98 of Decree 8/2015/NĐ-CP on January 21, 2015.

2. in case of misuse the purpose must be applied according to the tariff import tax incentives specified in item record in 97 7326.90.99 Chapter at the time of registration of the Declaration of goods imported to the customs authority.
Article 3. Additional amendments section II-group categories of items and tax rate preferential import tariffs in Chapter 98 amendments, additional items of raw materials, supplies, components and ancillary parts of iron or steel, to produce the key ICT product group in 9834.12 in section II-group categories of items and tax rate preferential import tariffs in Chapter 98 as follows : code description of goods product code respectively in annex II section I tax rate (%)



9834 materials, components and manufacturing products 9834 11 000 information technology-keyboard, visible laser engraving rubber, PU coating, temperature 150 degrees c. endurance 4016 99 99 00 9834 12-other products of iron or steel:-9834 12 10-304 INOX steel screws, threaded standard 1, rust-resistant plating under 1.4 mm diameter, 7318 15 000 00 9834 12 90--raw materials, supplies, components and auxiliary components to produce the key ICT product 7326 90 99 00 article 4. Effective enforcement of this circular in force enforced since 13 August 2015./.