Circular 157/2009/tt-Btc: Rules Tariff Of Export Tariff, Preferential Import Tariff Under The Category Of Taxable Items

Original Language Title: Thông tư 157/2011/TT-BTC: Quy định mức thuế suất của Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi theo Danh mục mặt hàng chịu thuế

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Export Tax pursuant to the law, the import tax on 14/6/2005;

Pursuant resolution No. 71/2006/QH11 on 29/11/2006 Parliament's ratification of the Protocol to join the agreement establishing the World Trade Organization of the Socialist Republic of Vietnam;

Pursuant resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 of the Commission of the National Assembly on issuing 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 resolution No. 710/2008/NQ-UBTVQH12 on November 22, 2008 the Standing Committee of the National Assembly on the amendment of resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007;

Pursuant resolution No. 830/2009/UBTV12 17/10/2009 of the National Assembly Committee on the amendment of resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 and resolution No. 710/2008/NQ-UBTVQH12 on 22/11/2008;

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. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Implementation of the Protocol provisions implementation of ASEAN comedy tariff list (AHTN) 2012;

The Ministry of Finance issued import and export tariffs, preferential import tariff under the category of taxable items as follows: article 1. Issued export tariffs, preferential import tariff under the category of taxable items attached to this circular: 1. export tariff according to the list of taxable items as specified in annex I.

2. preferential import tariff under the category of taxable items specified in annex II.

Article 2. Export tariff according to the list of taxable items 1. Export tariff according to the list of taxable items specified in Appendix I includes the description of the goods (the group name and the item name item), code (including 12-digit item groups, items including 8 digits), tariff provisions export tax for taxable items export group.

2. where an item is not specified in the tariff, the export procedure related comedy, the customs must still declare the code of the item according to the 8-digit number corresponding to the code number of the item in the import tariff incentives specified in section I of annex II attached to this circular and record export tax rate password is 0% (not percent).

Export taxes for manufactured exports, processed from imported materials: a) where the goods have been determined to be eligible for production, the entire processing imported materials shall not export tax. For the wooden items if any more paint, varnish, then the screws identified as accessories.

b) where goods are manufactured or processed from two sources: raw material imports and raw materials of domestic origin shall not export tax for the amount of the export goods corresponding to the quantity of imported raw materials were used for the production and processing of goods actually exported. The number of exported goods are manufactured, processed from raw materials to export tax rate export tax rules for export.

c) records are not filed taxes for the export of the goods for export to the customs, include: The writer suggested does not collect taxes for export goods are manufactured, processed from imported materials, including specific submission number, the value of imported materials used to produce processing of goods for export; the number of exported goods; the amount of export tax not collected: 1 original;

Customs Declaration of imports of raw materials have made customs procedures: Submit 1 copy, produce 1 a key to collate;

Customs Declaration of export goods: 1 original;

Export and import contracts; the trust contract to export, import, export form if the import authorization: 1 copy;

The contract for the sale of goods (in case the import business of raw materials of the production, processing and export products but not directly export or export mandate that sell to other businesses directly export abroad): 1 copy;

Affiliate contract manufacturing, export goods processing if the case linking the production and processing of export goods: 1 copy;

The registration table the norm imported raw materials for the manufacture of processed goods for export, specify the part imported raw materials, the raw materials (each raw material import declarations registered 7 times): businesses produce 1 original and 1 copy filed.

Lists the import declaration of ingredients used to produce export goods processing, stating the number of imported materials: 1 copy;

Bibliography lists recommended records do not collect taxes: 1 original;

The contents of the record are not export tax for goods exports referred to in this point are made according to the instructions in circular No. 194/2009/TT-BTC on 06/12/2010 of the Ministry of finance guidelines on customs procedures; check the customs supervision; the export tax, import tax and tax administration for export and import goods.

For some items (71.08 group), gold jewellery, gold (heading 71.13), map skills, gold (heading 71.14) and other products made of gold (heading 71.15) applied an export tax rate of 0%: in addition to the Customs record for goods exported under the General provisions , must have the inspection agency's gold content, functional units perform inspections according to guidelines in circular 42/2009/TT-BTC on 12/4/2010 of the Ministry of Finance shall guide the classification, applied tariffs for goods exports, imports: produce 1 a key to collate , filed 1 copy for the Customs Agency.

Article 3. Preferential import tariff under the category of taxable goods imported under the preferential tariff list of taxable items specified in annex II, including: 1. Section I: import tax incentives applicable to chapter 97 goods imported by Vietnam. The content includes the description of the goods (the group name and the item name item), code (group items, items including 8 digits), tariff input tax incentive for sewing items or groups of items subject to tax.

2. Section II: Chapter 98-regulation code and tax rate preferential import tariffs for some private group items, items. Contents include: a) legend and conditions apply preferential import tax. For the Group of items, the applicable tariff items imported tax incentives stipulated separately from group to group in chapter 98 98.22 98.17 (except group 9820 and 9821): taxpayers must perform the import of settlement, use of goods as defined in section II of annex II to this circular goods.

b) catalog item group, item and the level of import tax incentives: the specified group name of item, item; the code of the goods in chapter 98; the corresponding codes of commodity, item in section I of annex II (97 chapter in Vietnam import tariff) and tariff preferential import tariffs apply in chapter 98.

Article 4. Preferential import tariffs for cars imported used preferential import tariffs for cars imported used are defined as follows: 1. passenger cars from 15 seats (including the driver) heading 87.02 and 87.03 applies a tariff of import tax as defined in decision No 36/2009/QD-TTg on 29/6/2011 by Prime The Government of issuing car import tariffs, freight from 15 seats and used the text direction of the Ministry of finance.

2. Tariff preferential import tariffs for cars carrying people from 16 seats (including the driver) in freight cars and 87.02 a total weight not exceeding 5 metric tons in the Group (except frozen car 87.04, waste collectors waste compression parts xi, cisterns, armored vehicles for valuable cargo, cement truck-styled Turkish mud truck has left the barrel and lifting) is 150%.

3. A tariff import tax incentives with regard to other cars heading 87.02, 87.03, 87.04 by 1.5 times the tax rate preferential import tariffs of new cars of the same type in the heading 87.02, 87.03, 87.04 defined in section I of Appendix II-preferential import tariff under the category of taxable items issued less herewith.

Article 5. Implementation 1. This circular effect since January 1, the year 2012 2. This circular repealed: a) Circular No. 184/2009/TT-BTC of the Finance Ministry's tariff provisions export tariffs, preferential import tariff under the category of taxable goods;

b) Circular No. 201/2009/TT-BTC on 13/12/2010 of the Ministry of finance regulations tariff preferential import tariffs for supplies, equipment imported to serve the project to manufacture building materials production and manufacturing light unbaked bricks and cement-aggregate capacity from 7 million tablets/year standard rules;

c) Circular No. 208/2009/TT-BTC on 17th December, 2010 Ministry of Finance's guidelines make a tariff preferential import tariffs for some items in the import tariff at 2711 group incentives;

d) Circular No. 214/2009/TT-BTC guiding the financial policy of preferential import tariffs for supplies, imported equipment to produce mechanical product key and to investing in the production of mechanical products;

e) Circular No. 07/2011/TT-BTC on 14/01/2011 Guide to perform a tariff preferential import tariffs for some items in the import tariff at 2710 group incentives;

f) Circular No. 04/2011/TT-BTC on Main 17/02/2011 tax tariff provisions export items in yellow phosphorus 2804.70.00.00 in export tariff code;

g) Circular No. 24/2011/TT-BTC on 23/02/2011 the Ministry of Finance shall guide the implementation of a tariff preferential import tariffs for some items in the import tariff at 2710 group incentives;


h) circular 29/2011/TT-BTC on 01/3/2011 the Ministry of Finance on the adjusted tax rate preferential import tariffs for sugar items heading 17.01 at preferential import tariff;

I) Circular No. 46/2009/TT-BTC on 05/04/2011 the Finance Ministry's tariff provisions export tax items in the 0801.19.00.00 code in fruit coconut tariffs for export;

j) Circular No. 68/2009/TT-BTC on 18/5/2010 of the Ministry of finance amend the level of export tax for items of iron ore and iron ore in 26.01 group specified in the export tariff;

k) Circular No. 77/2010/TT-BTC on 7/6/2010 of the Ministry of finance revised tariff preferential import tariffs in ammonia 2814.10.00.00 code items at preferential import tariff;

l) circular 82/2009/TT-BTC on 10/6/2010 of the Ministry of Finance shall guide the implementation of a tariff preferential import tariffs for some items in the import tariff at 2710 group incentives;

m) circular 91/2009/TT-BTC on 20/6/2011 by the Finance Ministry revising tariff preferential import tariffs for some items in the import tariff incentives;

n) Circular No. 95/2011/TT-BTC dated 12/7/2010 of the Ministry of finance revised export tax tariff items of iron and steel scrap, scrap 7204 group in the export tariff;

o) Circular No. 102/2009/TT-BTC on 11/7/2010 of the Ministry of finance revised tariff preferential import tariffs items cashew nuts (cashew nuts) in the code 0801.31.00.00 in the preferential import tariff;

p) Circular No. 103/2011/TT-BTC dated 11/7/2011 additional Account 75 amendments section II annex III attached to circular No. 184/2010/TT-BTC dated 15/11/2010 of the Ministry of finance;

q) circular 107/2011/TT-BTC on 28/7/2011 of the revised financial regulations on the export tax, import tax incentives for items in the export tariff, preferential import tariff;

r) Circular No. 8/2011/TT-BTC on 02/8/2011 of Ministry of finance regarding the amendment of the tax rules on the export of a number of gold items in the export tariff;

s) Circular No. 119/2011/TT-BTC on 16/8/2011 tariff amendment of BTC imported tax incentives for parts used for flattening screen (thin) in the 8529.90.94.10 code, 8529.90.94.90 in the import tariff incentives;

t) Circular No. 135/2011/TT-BTC dated 03/10/2011 revised export tax tariff items of heading 74.01 copper Sten in export tariff;

u) Circular No. 145/2011/TT-BTC on 24/10/2011 tariff provisions export tax some items belonging to 40.01, 40.02 rubber, 40.05 in export tariff;

v) the other provisions of the Ministry of finance about the export tax, import tax incentives contrary to the provisions of this circular.

3. in the implementation process, the related documents referenced in this circular which is modified, supplemented or replaced, then follow the text modified, supplemented or replaced.