The decision on issuing the regulations determine tax rates of import and export goods GENERAL DIRECTOR of the BUREAU of CUSTOMS to base Customs Ordinance on 20/2/1990;
Pursuant article 7 of the law on the export tax, import tax is Congress announced on 4/1/1992;
Pursuant to article 7 of Decree 54/CP 28/8/1993 of the Government;
590A decision base/1998/QD/BTC dated 29 April 1998 of the Minister of finance;
Pursuant to decision 918-TC/QD/TCT on 11 November 1997 of the Minister of finance;
Base circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of Finance shall guide the implementation of applicable tax rates;
Proposal of the Director General to check currency import and export tariffs, the decision article 1.-attached to this regulation decisions determine the tax rates of import and export goods.
Article 2.-this decision is effective from June 1, 1998.
Article 3.-this decision replaces decision 285/TCHQ-QD on 20 November 1997 by the General Department of customs and the provisions of the General Department of customs as opposed to this decision.
Article 4.-The Director of IMPORT-EXPORT tax revenue inspection, heads of unit in the Directorate, Agency Director General Customs Department, the city is responsible for the implementation of this decision.
 
The STATUTES DEFINE PRICE TAX IMPORTED GOODS (attached to decision No 155/1998/TCHQ-QD on 27 May 1998 of the General Director of the Bureau of customs) a. APPLY TAX RATES: in principle the tax rates must be conducted quickly, conveniently and in compliance with the regulations on managing tax rates , avoid causing delays in the release of goods.
Tax price pressure specific for each case as follows: i. with REGARD to IMPORTS: 1. Where customs procedures, tax officials are checking records of full documentation of the shipment, especially to check the validity of the contracts, invoices and payment vouchers according regulations. Full board prices charged minimal tariffs have been defined (the price of the Ministry of Finance issued, pricing by the General Department of customs unity of opinion with the Ministry of Finance issued) and to the public at prices where the procedure (pricing attached to decision 590A/1998/QD-BTC dated 29 April 1998 replacing the entire Board pricing attached to decision 918-TC/QD/TCT on 11/11/1997 of the Ministry of finance and the decision 590A/1998/QD-BTC dated 29 April 1998 this page at some point decide to 918-TC/QD/TCT on 11/11/1997).
2. Based on the results of actual imports goods and related documents, tax officials checking back according to the contents: detailed item Name, code name, origin, quality, specifications, quantity, weight, price recorded on the contract ... then based on the tax rates prevailing minimum import at the time of import to determine the prices charged tax, namely: a. for those imported items in the catalog item price management state tax attached to decision 590A/1998/QD/BTC on April 29, 1998 by the Minister of Finance shall: If the price recorded on the contract in accordance with the valid documents related to sales and purchases by or higher minimum purchase price rules at the current prices, the prices charged to tax imported goods is the price indicated on the foreign trade purchase contract (CiF).
If there are reviews on foreign trade contracts is lower than the minimum price or import regulations by other means is not the purchase price import tax applied as minimum prices specified in the price list the minimum import tax calculation.
b. with respect to the imported goods not belonging to the category of item price management state tax calculation: If eligible tax price determined according to the price indicated on the foreign trade contracts as specified in point I section C circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of finance guidelines apply price tariffs or import according to the method the other, is not a sale and does not pay through the Bank shall apply as minimum import tax calculation.
c. the case of items must apply tax rates as dark urine (State-managed items or items that do not qualify for the price according to the contract) but no reviews at the minimum price of the Finance Ministry or the General Department of Customs issued the tax officer at customs conducted tax rates of self declaration of the object type password (individual, organization) (CiF) for new items arise, at the same time set the report according to the following sample 2 (included these rules): model 2A: apply to the items in the catalog items management state tax rates.
Form 2B: applies to items that do not belong to the category of item management state tax rates.
(Annulment of the form 2A, 2B, 2 c, 2D was defined in part 1 dispatch 4384/KTTT dated 11/12/1997).
Report 2 (2A, 2B) up to the room or the room of the local customs Bureau KTTT, then the local customs Bureau to gather and report under 2 template on to send up the Ministry of finance, General Department of Customs had proposed the tax rate (as specified in point II B of this text) to the Ministry of finance Unified Customs Administration issued additional price.
d. with respect to the imported objects (individual, organization) are paying the right tax calculation is entirely responsible for ensuring the integrity, accuracy of the Declaration; case if man behavior detection will result in enough import tax and depending on the extent will sanctioned violations from 2 to 5 times the number of tax fraud (does not require the object to import must have a written commitment reviews).
g. cases of imported goods have foreign trade purchase contract legally valid, eligible charge indicated on the contract as defined in article 2 of decision 918-TC/QD/TCT on 11/11/1997 of the Minister of finance and the circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of finance but the sale price indicated on the foreign trade contract price (CiF) is too low, too unreasonable, the local customs Bureau as follows: for imported goods is eligible to apply under the contract belongs to the category of item price management state tax calculation is the raw materials, materials imported directly into production value on foreign trade contracts is less than or equal to 60% of the minimum prices specified in the price list the price of tax calculation is the price specified in the price list. The local customs Bureau after tax calculation is done periodically, then 10 days to report the Ministry of finance, General Department of customs to all cases.
For imported goods not belonging to the category of item management state tax rates, have written on the contract price is less than or equal to 50% of the minimum prices specified in the price list are considered too low, then still apply tax rates by price recorded on contracts and the local customs bureau reporting form I reported the Ministry of finance , The General Department of customs.
3. When imposing tax rates must clearly is "tax rates under contract or under the table tax minimum import prices current and must clearly be as price pressure (indicated on the entry price of customs declarations).
The Customs Bureau of the province, the city opened a private window track and continuous numbering for report under model 1 and model 2 (A, B).
Contract price column in the report must specify the import prices according to the delivery conditions basis (POB, CiF, DAF, ...) and must specify the currency (USD, ...) in case column and suggested price.

When reporting, registration number column declaration must indicate the type of export and import export import, such as trading, investment, trade, sectoral pilot input. Import business case items don't manage tax rates that the profile is not qualified to determine tax rates under the contract shall specify in the notes column is "not qualified to apply tax rates under the contract".
Report must be type or clear, obvious, easy to read to avoid confusion when building price tax.
4. The contract price pressure in case the Customs Bureau of the province, the city must specify item name statistics details, company name, number of import declarations, price FOB or CiF price, contract number, reviews the case of tax rates by price pressure on foreign trade contracts.
Report mode for the case the contract price pressure as follows: for the raw materials imported directly into production, Assembly (sure enough the conditions in section II circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of Finance), the 10-second periodic reports on the Ministry of finance and the General Department of Customs (according to model 1) to review and direct the determination of tax rates. (Separate reporting of cases this import).
For items that don't belong in an state tax price management: local customs Bureau conducted the report form 1 and periodically once a month send the report Of the Bureau of customs. To reduce the number of report for those items that have the number at least, single entry, ... so for this case only reported for an imported enough 2 the condition is: the price indicated on the contract less than or equal to 50% (fifty percent) of the minimum prices specified in the price list.
Have import tax of 5% (five percent) of the current import tariff.
5. tax calculation Prices for second-hand imports are allowed to import by 70% (seventy percent) of the new price of the same type. The item does not have the same type, then the new price according to the type of goods equivalent to the new computer.
II. For OTHER ITEMS in the CATALOG ITEM GROUP STATE TAX RATES DUE to MANAGEMENT OBJECTS DEFINED in A CIRCULAR 82/1997/TT/BTC DATED 11 November 1997 by the MINISTRY of FINANCE to IMPORT AS RAW MATERIALS SUPPLIES DIRECTLY into PRODUCTION, Assembly.
1. On the basis of research content of the rules applicable to the type of this import decision 918-TC/QD/TCT on 11/11/1997 of the Minister of finance and the circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of finance and the profile registration procedures for import shipments The local customs Bureau, check if the conditions prescribed in point II item C of circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of finance and prices recorded on foreign trade contracts is greater than 60% of the minimum prices specified in the price list shall apply tax rates according to the prices stated on the foreign trade contract (CIF price) and the opinion on approval sheets Customs: agreed to apply tax rates according to the prices stated on the foreign trade contracts (case of importing the commodity form of motorcycle CKD components directly into production are also looking to apply).
When doing this, the local customs Bureau to note: a. confirming the production lines of products: for domestic units must have a confirmation of the Ministry or provincial people's Committee, the city of about: unit production lines Assembly, have sufficient capacity to manufacture products according to the regulations. Use of materials, materials imported for the production of the product.
b. must have a confirmation of the tax authorities managed directly on the unit, the importer or the importing mandate, implement the right mode of bookkeeping, invoices.
3. If the shipment does not qualify for tax rates according to the prices indicated on the contract as defined in point II of the circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of finance, the local customs Bureau, based on the principles of management of tax rates to apply tax rates under the current minimum price.
4. The cases of supplies of raw material imports between domestic enterprises have independent economic accounting (including units in the same Corporation or complexes ...) together are not considered "direct production".
5. For the imported materials in the catalog items management state tax rates have been calculated according to the price indicated on the contract (CIF price) is lower than the minimum taxable price regulations, if not direct production which sell transfer back to the business unit or other organizations, then after 2 days the transfer, sale, units, business must declare to the Customs office where the import consignment procedures and local tax agencies to manage the business. The local customs Bureau on the basis of the unit's report on the import and validation of the local tax Bureau conducts again portion tax transfer material according to the regulations regarding tax rates at the time of assignment and notification of additional tax.
6. To manage the registration of customs declarations of imports under this type, KTTT of local customs Bureau is established as having the following form: the name of the imported units Of the import contract registered On customs declaration customs declaration opening the number of imported goods item number was put into production the number of remaining rows (not yet bring into production) item number assignment (not directly put into production) and for 3 months, the local customs Bureau requires imported units work directly with the local customs Bureau to calculate the quantity of specific goods imported in this way but not yet put into production or not directly brought into production.
III. for AS materials, IMPORTED MATERIALS to WORK for FOREIGN COUNTRIES: follow no. 663/TCHQ-KTTT dated 28/2/1997 of the General Department of Customs: tax not in customs declarations, just check the row and quickly freed.
The case materials and processing is also redundant or imported materials, to work for a foreign country, but did not export the product if allowed to domestic consumption tax as regulations determining the tax rates according to the text of this guide. Time to determine tax rates is the time allowed for domestic consumption.
IV. for EXPORT: If there is foreign trade purchase contract legally valid as stipulated in point I C items of circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of finance and prices recorded on the contract in accordance with the relevant valid documents, the tax rates are as stated on the foreign trade contract price (FOB price does not include freight (F) and (I)).
The case of the foreign trade purchase contract is not legitimate, valid (according to the regulations of the Ministry of Commerce) or export Africa trade, sectoral tax determined according to the price reviews of self declaration of the tax payers, in line with the purchase voucher (if available).
B. BUILD price: i. CASE of BUILDING TAX RATES: the State tax rates, but management is new type arises not yet regulated tax prices in price list attached to decide A 590/1998/QD/BTC dated 29 April 1998 of the Minister of finance;

Items not in state tax rates management, do not qualify for tax rates according to the prices indicated on the contract as provided for in point C part I circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of finance or the goods imported by other means is not the sale but not yet regulated prices in the price list the minimum import tax calculation General Department of customs, in coordination with the Ministry of Finance issued.
II. CONSTRUCTION PROCESS REVIEWS tax officers in place customs procedures when conducting tax rates of self declaration of import (individuals, organizations) (CIF) for the shipment have new items arise (as the item has not been defined the minimum price in the price calculation of the current minimum import tax). The local customs Bureau did not make the decision to build the price tax.
Particularly for non-import trade case is every gift, courtesy of minimum pricing but in the Ministry of finance, General Department of Customs has not yet specified the consignee and not know the price to enumerate the authorization for the local customs Bureau Chief delivered to the head of customs gate on the basis of the principles of construction of the price to determine the tax rates.
After the tax rates of self declaration and customs gate Head case determine tax rates are established according to the price report form 2A and 2B form and report on the room price for rooms or KTTT local customs Bureau on the tax calculation.
2. The room or rooms to gather KTTT and reporting (Form 2A, 2B) have proposed tax rates reported leader of the local customs Bureau. Within 2 days of registering declarations of imports has new items arise must send report (2A, 2B) the dispatch: model 2A on the Ministry of finance, General Department of customs.
Form 2B just posted about the General Department of customs.
In tables 2A, 2B sample price report request must specify on the columns, items, item notes, must specify the price proposal based on the elements of the investigation, have saved the template or not. The local customs Bureau is responsible to the General Director of the Customs Bureau on the proposed rates and the basis of the proposal.
3. On the construction of tax rates: for items in an state tax import price management but is new type arises not yet specified tax rates at the minimum purchase price at the gate of the Ministry of finance, the Ministry of finance will review and decide the price supplement.
For items that do not belong to the category of item management state tax rates, not yet regulated prices in the import tax rates due to the General Department of Customs issued, does not qualify for tax rates under the foreign trade purchase contract, the General Directorate of Hảiquan on the basis of the review report-form 2F of the local customs Bureau , will the additional price decision after the opinion with the Finance Ministry.
4. in case the local customs Bureau found the price specified in the minimum rates are unreasonable points too high or too low compared with the average CiF price of the gate, then promptly reported the Ministry of finance, General Department of customs to consider timely adjustments.
C. the COMPLAINT RESOLUTION: When importing objects (individual, organization) importing has a complaint about the price, construction of high prices, unreasonable compared to the actual average CiF prices at the gate, the Customs Bureau of the province, the city where do customs consider single presentation: If the price is unreasonable because the tax officials to pressure the wrong price in the table minimum price then the Navy Bureau related provinces and cities to check back and having the writer answers for unit and simultaneously adjust the pressure in the right price.
If the complaint unreasonable high tax rates but this price was already in the minimum price, the Customs Bureau of the province, the city moved the records of complaints about the General Department of customs, the Ministry of finance to consider the reply. -When the customs administration of the opinion answered in writing submit the import unit and send the Customs Bureau, the city where the procedures, the Customs Bureau of the province, the city of research content and conduct quick convenient resolution in accordance with the spirit of the text. Reply of the General Department of Customs has not yet clearly they must immediately report the General Department of customs. Within 5 days of receiving the written answer the complaints of the General Department of customs, the Bureau of customs, the city must solve is complete the complaint of shippers. -In the case of the object (individual, organization) imports are still not satisfied with the solution of the General Department of customs, you can complain to the Ministry of finance, the opinion of the Minister of finance is of the opinion in the end.
D. HANDLING VIOLATION: for imported objects (individual, organization) if found to have violated the provisions of decision 918-TC/QD/TCT on 11 November 1997 of the Minister of finance; 590A/decision 1998/QD-BTC dated 29 April 1998 and circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of Finance shall guide the implementation of the import tax rates then the addition of enough import tax collection, of special consumption tax (if any) will be sanctioned on the behavior of tax evasion under the regulation of the export tax laws , import tax; The special consumption tax law and current according to the provisions of Decree No. 22/CP dated 17/4/1996 of the Government on the sanctioning of administrative violations in the field of tax, the circular No. 45 TC/TCT on 1/8/1996 of the Ministry of Finance shall guide the implementation of Decree No. 22/CP mentioned above.
The case of re-offense (from the second), the local customs Bureau does not allow units, organizations, enterprises continue to be made according to the prescribed regimes in circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of finance.
In the process of implementation have arisen need timely reflection of the General Department of customs to review research additional amendments accordingly.
 
CUSTOMS ADMINISTRATION of the SOCIALIST REPUBLIC of VIETNAM customs Bureau. ....-freedom of independence-happiness no.:..............
Province, city ... December ... month ... year ...
Model No. 1 to REPORT the IMPLEMENTATION of TAX RATES APPLY, ACCORDING to the contract (From June. .../.../... come on .../.../....)

Number of TT items (name, Model, made in. ..)



Unit Name Code import export unit name on the contract Number on the registration Of TK TR.DONG/LUONG number of contract Price reviews and recommendations of the Bureau of customs Of the day: DIRECTOR GENERAL of CUSTOMS, Ministry of Finance (stamp) Of the Bureau of customs saving the GENERAL DEPARTMENT of CUSTOMS of the SOCIALIST REPUBLIC of VIETNAM customs Bureau. ....-freedom independent-happy Number :..............
Province, city ... December ... month ... year ...
Model No. 2A REPORT TAX EXPORT and import (for those items in the list of items the State manage GTT has not been prescribed minimum prices) Of TT items (name, Model, made in. ..)



Code import-export unit name on the contract Number on the registration Of TK Unit Price Quantity Price proposed contract notes (by the method would have saved the template or not) Of the day



 



 



 



 



 



 

 



 



 



 



 



 



 



 



 



 



 




 


 Where to send the GATE: customs DIRECTOR GENERAL of CUSTOMS, Ministry of Finance (where allowed to sign declarations) (stamp) Of the Bureau of customs Registration, stating the name (Note: the column "number, date of registration the Declaration must indicate the type of export and import, for example, export, import, import business investment...).
CUSTOMS ADMINISTRATION of the SOCIALIST REPUBLIC of VIETNAM customs Bureau. ....-freedom of independence-happiness no.:..............
Province, city ... December ... month ... year ...
Model No. 2B REPORT TAX EXPORT and import (for those items not in the catalogue item State manage GTT has not been prescribed minimum prices) Of TT items (name, Model, made in. ..)



Code import-export unit name on the contract Number on the registration Of TK Unit Price Quantity Price proposed contract notes (by the method would have saved the template or not) On Where to send the GATE: customs CUSTOMS DIRECTOR General Department of Customs (where allowed to sign declarations) (stamp) Custody , specify the name (Note: the column "number, date of registration the Declaration must indicate the type of export and import, for example, export, import, import business investment...). /.