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Circular 193/2012/tt-Btc: Issued Export Tariffs, Preferential Import Tariff Under The Category Of Taxable Items

Original Language Title: Thông tư 193/2012/TT-BTC: Ban hành Biểu thuế xuất khẩu, biểu thuế nhập khẩu ưu đãi theo danh mục mặt hàng chịu thuế

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FINANCE MINISTRY
Numbers: 193 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 15, 2012

IT ' S SMART

Export Tax Expression Board, import import tax

preferable by taxable item portfolio

____________________

Export Tax Law Base, Import Tax June 14, 2005;

Base of Resolution. 71 /2006/QH11 November 29, 2006 of the National Assembly's ratification of the Protocol to the Agreement establishing the World Trade Organization of the Socialist Republic of Vietnam;

Base of Resolution. 295 /2007/NQ-UBTVQH12 September 28, 2007 of the Standing Committee of the National Assembly of the Standing Committee of the National Assembly on the Board of Tax Exports by the category of taxable groups and tax brackets for each group, the Tax Tax Schedule is preferable to the category of taxable group and the tax bracket's tax bracket. Every one of them.

Base of Resolution. 710 /2008/NQ-UBTVQH12 November 22, 2008 of the Standing Committee of the National Assembly on the Revision Of The Digital Resolution 295 /2007/NQ-UBTVQH12 September 28, 2007;

Base of Resolution. 830 /2009/UBTVQH12 October 17, 2009 of the Standing Committee of the National Assembly on the amendment, the addition of UN Resolution 295 /2007/NQ-UBTVQH12 September 28, 2007 and Resolution No. 710 /2008/NQ-UBTVQH12 November 22, 2008;

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 by the Government Regulation law enforcement of some provisions of the export Tax Law, Import Tax;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

On the recommendation of the Chief of Tax Policy;

The Minister of Finance issued the Export Tax issue of the export tax, which gives the tax import preferable to the list of taxable goods.

What? 1. Issued a export tax act, Tax Schedule preferable in accordance with the Board of Taxable goods attached to this message:

1. The export tax on the portfolio is subject to the prescribed tax at appendix I.

2. The preferable import tax on the list of taxable goods prescribed in appendix II.

What? 2. The export tax statement under the taxable item category

1. The export tax in the category of taxable goods prescribed at the appendix I consists of a description of the goods (item group name and item name), number code (item group of 04 digits, a row of 8 digits), the export tax rate of the export tax specified for the group of goods Or the export tax. As customs procedure, the customs officer must prescribe the number of that item according to the 8-digit number specified in the export tax manifest. The export item case is not specifically regulated by the 8 digits in the export tax manifest, when the customs procedure does not specify the number of digits of that item in the 08 digits corresponding to that item. The import tax import tax on the I appendix II issued with this message and the rate of the export tax rate specified for the group or group division at the export tax expression.

For example, the barrel of the barrel of the barrel from a metal leaf when exports must prescribe the commodity code by 8 digits is 4404.10.00 and apply the export tax tax rate of the 4404 group of 5%.

2. The case of an item that is not specifically specified in the export tax expression is when it does customs procedure, the customs officer still has to prescribe the number of that item according to the 8 digits corresponding to that item's code in the preferred import tax. The provisions of this index are issued by the I appendix II, and that the tax rate of the export tax rate is 0% (no percentage).

3. The export tax on export items is produced, processed from imported raw materials:

a) A case of qualified goods identified as being produced, processed from all imported raw materials, is not a export tax. For wood items if there is more paint, vek ni, the screw is determined to be the material.

b) The case of goods is produced, processed from two sources: The import and raw materials of domestic origin do not have to pay an export tax on the number of exported goods corresponding to the amount of imported raw materials that have been used for export. The production, the real goods, exported. The number of exported goods produced, processed from domestic raw materials must pay export taxes as per the prescribed export tax rate for that export commodity.

c) The profile does not have to file an export tax on export goods submitted to the Customs agency, including:

-The work offer not to collect exports tax on the exported goods produced, processed from imported raw materials, including the number-specific solution, the value of imported raw materials used to make the output, the processing of export goods; the number of imported goods. Export goods export; export tax amount failed: Nbub primary;

-A bill of importing the raw material has been the customs procedure.

-Export:

-The export contract, import; contract for export, import if export form, import of the mandate: N901

-Contract purchase contract (in the case of a business importing raw materials on manufacturing, export of export products but not directly exporting or commissioned export, which sells to other businesses directly exporting abroad): Nblista. Scan:

-Manufacturing bond contracts, export goods processing if the case of a production link, export of export goods: N901

-The registration table specifies the export of the imported raw materials for the export, processing of export goods stating the part of the imported raw materials, the part of the domestic material (each of the goods importing the materials registered 1 times): Business publishing business 01 itself and filing. 1 shot.

-A table of documents that import the raw materials used to produce, the processing of export goods stating the number of imported ingredients: N901.

-The filing document manifest table does not collect tax: Nbb 1 main.

The manifest contents of the record do not have to file an export tax on the goods exported at this point made in accordance with the guidelines at 1919/2010 /TT-BTC on 06/12/2010 by the Ministry of Finance guidelines for customs procedure; customs supervision examination; the export tax, import tax, and tax management for export goods, imports.

4. For some gold items (group 71.08), gold-made gold (group 71.13), gold-based gold (group 71.14) and other gold products (group 71.15) were imposed on a 0% export tax rate: In addition to customs records. with the goods exported under the general regulation, there must be a permit to monitor the gold content of the agency, the unit with the function of execution in accordance with instructions at the Digital Information. 49 /2010/TT-BTC April 12, 2010, of the Ministry of Finance to guide the classification, apply the tax rate to export goods, import (published 1 main copies for the passport, file 1 for the Customs agency). The gold-item case is eligible to be produced from the entire import material, exported in the export of export production, when the customs procedure is not a gold function, but it must be published. The import of the gold by the state bank in accordance with the provisions of the state bank. 16 /2012/TT-NHNN May 25, 2012: file a screenshot of the business and the main publishing process for reference.

What? 3. Preferable import tax statement under the taxable item portfolio

The preferable import tax expression in accordance with the prescribed tax item in appendix II includes:

1. Section I: Tax tax rates import applicable to 97 chapters according to the list of Vietnamese imports. Content consists of a cargo description (item group name and item name), digital code (item group, 8-digit item), the tax rate import tax rate specified for the item group or the taxable item.

2. Section II: Chapter 98-Rule codes and tax rates import preferable to a number of groups of items, items. Content:

a) The annotation and the conditions apply the tax rate import tax rate. For item groups, the item applies its own preferable import tax rate from group 98.17 to group 98.23 at chapter 98: The taxpayer must perform an import decision, using the prescribed goods at the specified II appendix II II section. Enclosed by this message (excluding import goods from the groups 9820, 9821 and 9823).

b) The category of item group, item and level of preferable import tax rate: Regulation of item group name, item; item code at chapter 98; the group's corresponding code, that item at index I appendix II (97 chapters under the list of imported tax) Vietnam) and the preferable import tax rate in chapter 98.

c) The items with the name and which are implemented by the specific preferable import tax rate at Chapter 98 if eligible to apply a special preferable import tax rate under the current regulation are selected to apply the preferable import tax rate. Specifically, the provisions of a special preferable import tax or tax tax tax tax tax tax on Chapter 98 of this Privacy. As customs procedure, the customs officer must prescribe the classification according to the number 8 code corresponding to the prescribed I II section II specified at Chapter 98 and write the number under section II Chapter 98 on the side.

What? 4. The import import tax on auto-auto socks has passed using import

The preferable import tax on the use of imported cars is as follows:

1. The automobile carrying people from 15 seats down (including driving) of the group 87.02 and 87.03 applies the prescribed import tax rate at Decision No. 1. 36 /2011/QĐ-TTg The Prime Minister's June 29, 2011, on the issue of the 15-seat passenger car import tax, has been used by the Ministry of Finance.

2. The tax rate of import tariffs on cars carrying people from 16 seats (including driving) of the 87.02 group and freight trucks has total weight of no more than 5 tonnes of the 87.04 group (except for refrigerated cars, scrap collection vehicles with parts). Scrap metal, cement cars, armored vehicles for valuable cargo; car-like cement and mud trucks with 150%.

3. The level of preferable import tax rates on other types of cars belonging to groups of 87.02, 87.03, 87.04 equals 1.5 times the preferable import tax rate of the same category in groups of 87.02, 87.03, 87.04 regulations at the I index. II-The tax import tax is issued by the tax-borne item issued by this message.

What? 5. The Organization

1. This message has been in effect since 1 January 2013.

2. This message repel:

a) 157 /2011/TT-BTC 14 November 2011 by the Ministry of Finance stipulated the tax rate of the export tax, the tax rate importer in accordance with the taxable item portfolio;

b) Digital 67 /2012/TT-BTC April 27, 2012, the Ministry of Finance regulates the tax rate of import tariffs on stainless steel goods and sticks of group 7222.30.10 at the preferable import tax;

c) 89 /2012/TT-BTC November 30, 2012 of the Treasury Department fixes the tax rate of import tax on coke and half a cup of 2704 in the preferable import tax;

d) Digital 100 /2012/TT-BTC On June 20, 2012, the Ministry of Finance directed the implementation of the preferable import tax rate on some LPG liquefied commodity gas items of group 2711 at the preferable Import Tax Chart;

Digital media. 114 /2012/TT-BTC July 18, 2012 of the Ministry of Finance amended the export tax rate to export to the 801-based coconut line in the export tax statement;

e) Digital 119 /2012/TT-BTC 20/7/2012 by the Ministry of Finance amended, Additional Digital Information 157 /2011/TT-BTC 14 November 2011 by the Ministry of Finance issued an export tax statement, the Tax Tax Schedule preferable in the category of taxable goods;

g) 148 /2012/TT-BTC September 11, 2012 of the Ministry of Finance guided the implementation of the preferable import tax rate on some of the 2710 group items at the preferable Import Tax Chart;

(h)) 154 /2012/TT-BTC the date 18/2012 of the Ministry of Finance that counts the tax rate of import of preferable import tax on the items of code 2815.11.00 and code 2842.10.00 at the preferable Import Tax Chart;

i) 169 /2012/TT-BTC October 11, 2012 of the Treasury Department amended the export tax rate for coal-based coal goods 27.01 at the export tax statement;

l) 170 /2012/TT-BTC On October 19, 2012, the Ministry of Finance amended the tax rate of import tax on goods of 3909.10.10 and code number 3909.20.10 at the preferable import tax.

m) The Ministry of Finance's 208/2012 /TT-BTC on November 30, 2012, of the Ministry of Finance to modify the tariff rate of import tax on aviation fuel, flight fuel 2710 at the preferable import tax.

n) Other provisions of the Ministry of Finance of the export tax, the import tax preferable to the regulation at this Notice.

3. During the execution process, the relevant documents that are shown at this message are modified, supplemated or replaced by new text from the new text date valid.

KT. MINISTER.
Chief.

(signed)

The dancer.