The DECISION to enact the regulations determine tax rates of import and export goods GENERAL DIRECTOR of the BUREAU of CUSTOMS Customs Ordinance based on 20-2-1990;
Pursuant article 7 of the law on the export tax, import tax is Congress announced on 4 January 1992;
Pursuant to article 7 of Decree 54/CP on 28-8-1993 of the Government;
Pursuant to decision 918/TC-QD-TCT on 11 November 1997 of the Minister of finance;
Base circular 1997-82/TT-BTC on 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 tax, DECIDES: 1. Attached to this regulation decisions determine tax rates of import and export goods.
Article 2. This decision is effective from December 1, 1997.
Article 3. This resolution replaces the decision 194/TCHQ-KTTT on 15-5/1995 of the General Department of customs; The text of the Guide number 3670/TCHQ-KTTT on 14-11-1996 of 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. 285 TCHQ-QD on 20 November 1997 by the General Director of the Bureau of customs) a. APPLY TAX RATES: in principle the tax rates must be conducted quickly, conveniently and adhere scrupulously to the provisions on the management of tax rates , avoid causing delays in the release of goods.
The specific tax rates 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 and pricing by the General Department of customs unity of opinion with the Ministry of Finance issued) and must publicly turned the tables on that price at the place of the procedure.
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 taxes, specifically: a. for those items imported in catalog items management state tax rates prescribed in decision 918-TC/QD/TCT on 11 November 1997 of 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 regulation 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 as specified in section I point C circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of Finance shall guide the implementation of the import tax rates, the tax rates are as stated on the foreign trade contract price (CiF price).
If not eligible to determine tax rates according to the prices stated on the foreign trade contracts as specified in point I C category circular No. 82/1997/TT/BTC dated 11 November 1997 by the Ministry of Finance shall guide the implementation of the import tax rates or imported under other modes , is not a sale and does not pay through the Bank shall apply as minimum import tax calculation.
c. the case to pressure the tax rates according to the minimum price (the price management state 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 declaration order (business reviews CIF) for new items arise, at the same time set the report form 2 to the report room or the room of the local customs Bureau KTTT, then the local customs Bureau to gather and report form 2 have proposed tax rates (as specified in point II B of this text) sends the General Department of customs to customs administration review and the direction applied.
d. for business, the unit was right to declare the import tax rates must guarantee and is fully 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.
g. cases of imported goods have foreign trade purchase contract, duly qualified by the price recorded on the contract as stipulated in decision 918-TC/QD/TCT on 11 November 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 (CiF price) is too low, too unreasonable, the local customs Bureau reported the opinion Of the Bureau of customs and the Ministry of finance to have specific instructions each case.
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).
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 and recurring 10 second report Of the Bureau of customs and the Ministry of Finance (form 1) to review and direct the determination of tax rates. (Separate reporting of cases of imports referred to in item II of the circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of Finance).
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 November 1997 of the Minister of finance and the circular 82/1997/TT/BTC dated 11 November 1997 by the Ministry of finance and the application 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, the tax rates according to the voltage stated on the foreign trade contract price (CiF price) and approved comments on customs declarations : agree to apply tax rates according to the prices stated on the foreign trade contracts.
When doing this, the local customs Bureau to note: a. on the validation technology products as follows:

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.
For the enterprises with investment capital must have a confirmation of the Ministry of planning and investment or the Ministry of science, technology and the environment of work to have the production lines, Assembly, complete equipment and to ensure adequate technical conditions, business and production functions match the investment license to manufacture products , use of raw materials, imported materials.
b. must have a confirmation of the tax authorities managed directly on the unit, the import business and mandated import done right bookkeeping mode, 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 bases the tax price management principles 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 tax rates were recorded on the contract (CiF) 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 the following norms: full 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 the GOODS IMPORTED by the ENTERPRISES of FOREIGN INVESTMENT and IMPORTED RAW MATERIALS for EXPORT PRODUCTION: 1. for imports of the enterprises of foreign investment are not exemption under the law on foreign investment in Vietnam: a. with respect to imported goods not be tax-exempt under the provisions , then the determination of tax rates to calculate taxes must follow the current rules guidance on the determination of tax rates as specified in points I, II A paragraph.
b. with respect to those items are raw materials, disconnected parts, extra objects and means imported to manufacture exported goods that when importing to import tax, export tax reimbursement when corresponding to the number of materials constitutes export production, the tax rates on foreign trade contracts. Part of the remaining material, if not produce the finished products exported and imported must pay tax, they must redefine the tax rates according to the Regulations Guide on the tax rates in this text.
c. To avoid taking advantage of low priced goods home to domestic consumption or raise the price high to raise the value of capital contributions, the Customs Bureau of the province, the city must follow the specific case, gather and report on the General Department of customs on these cases to take measures to handle but does not affect the release of goods.
2. for imports in kind are imported raw materials for export production (of the type is not a capital contribution): when exporting the finished product is the corresponding reimbursement at the rate of finished products, then the determination of tax rates is also made as in the case of point 1 (b) referred to in this section.
3. for the goods are materials, imported materials to work for foreign countries: follow no. 663/TCHQ-KTTT dated 28 February 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 foreign countries, but does not export products if imported are taxable according to the provisions they must determine the tax rates according to the Regulations Guide on the tax rates in this text and the time to determine tax rates is the time that tax change reason modified.
 
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).
 
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 decision 918-TC/QD/TCT on 11 November 1997 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 defined in article 2 of decision 918-TC/QD/TCT on 11 November 1997 of the Minister 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-enterprise (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) then simultaneously set the report form 2 and KTTT room report or the Price of the local customs Bureau on the tax calculation.
The room to the set price or room KTTT and created the table report (form 2) have proposed tax rates reported local customs Bureau leadership and within 2 days of registering declarations of imports has new items arise must Fax reports on the General Department of customs at the same time must send the dispatch of the General Department of customs and the Ministry of finance. The Customs Bureau of the province, the city was not the decision to build the tax rates.
In the Panel report-form 2 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.

Within 15 days from the receipt of the Panel report by the local customs Bureau, the General Department of Customs has comments directed at specific rates to apply uniformly in all the local customs Bureau. General Department of customs unity of opinion with the Finance Ministry to set decision amending, supplementing the minimum price.
The case of the local customs Bureau found the price specified in the minimum rates are unreasonable, then the Customs Bureau the timeliness of reports Of the Bureau of customs and the Ministry of finance to adjust in time.
 
C. COMPLAINTS When the import unit 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 Customs Bureau the city, checking back and have the written 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 7 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 imported units is 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.
 
C. VIOLATION PROCESSING for import business if found to have violated the provisions of decision 918-TC/QD/TCT on 11 November 1997 of the Minister of finance and the 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 , special consumption tax (if any) will be sanctioned on the behavior of tax evasion under the provisions of the law on the export tax, import tax; The special consumption tax law and current according to the provisions of Decree No. 22/CP dated 17 April 1996 from the Government about the sanctioning 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 modification accordingly./. 
 

CUSTOMS ADMINISTRATION of the SOCIALIST REPUBLIC of VIETNAM customs Bureau. ....-freedom of independence-happiness no.:..............



 



Province/city ... December ... month ... year ...


Form 1 to REPORT the IMPLEMENTATION of TAX RATES APPLY, ACCORDING to the CONTRACT (.../.../COME on.../.../...)
 

Number of items (name, unit name Name on Number Of registered TK date number, contract prices and review the Petitions Unit Model TT, ...)



import contract On Number of customs Bureau: Director General of customs, Ministry of Finance (stamp)-General Department of customs-save the GENERAL DEPARTMENT of CUSTOMS of the SOCIALIST REPUBLIC of VIETNAM customs Bureau. ....-freedom of independence-happiness no.:..............



 



Province/city ... December ... month ... year ...


MODEL 2 report tax export and import (for those items that have not been prescribed minimum prices) number on Number Of unit name, date registered TK Of Price Reviews note TT (name, Model, ...)



export and import contracts On the proposed contract Number (according to the method would have saved the template or not): the Customs gate Director of customs, Ministry of Finance (Where allowed to sign declarations) (stamp)-General Department of customs Registration, stating the full name-Archive (Note: the column "number, date of registration the Declaration must indicate the type of export and import for example: export and import business, investing ...).