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Circular 51/tc-Tct: Guidelines For Determining Taxable Goods Under Export Tariff List, The Import Tariff

Original Language Title: Thông tư 51/TC-TCT: Hướng dẫn việc xác định mặt hàng chịu thuế theo Danh mục Biểu thuế xuất khẩu, Biểu thuế nhập khẩu

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CIRCULAR guide the determination of taxable goods under export tariff list, the import tariff pursuant to the jurisdiction specified in article 3-decision No. 280/TTg dated 28/5/1994 of Prime;
To ensure the correct collection, collecting enough for State budget created favorable conditions for the tax payers and tax collection agency, to avoid troubles for tax payers in the implementation of the export tariffs, the current import tariff (attached to decision No 280/TTg dated 28/5/1994 of Prime and additional modification decisions from November 1994 to date the Minister of Finance);
After the exchange of consistent with the General Department of customs, the General Department of statistics, Ministry of Commerce; The Ministry of SCIENCE, TECHNOLOGY and environment, Bureau of customs, Bureau of Hanoi, Hai Phong CITY customs; The Ministry of finance instructed some general principle to determine taxable goods under export tariff list, the current import tariff as follows: i. PRINCIPLES of CONSTRUCTION, and the TEXTURE of the EXPORT TARIFFS, IMPORT TARIFF 1. The list of taxable items of export tariff, import tariffs, essentially builds on the basis of the table of categories of goods export, import of the Customs Cooperation Council in the world (Hamorid System), and has a specific section numbers change accordingly with the export activity import of Vietnam. The goods in the export tariff list, the current import tariffs are classified into section 97, chapter 21 (excluding chapter 77 was to space to backup). In each chapter of the tariff heading (4 digit level), in each group of rows can be divided into subheadings (6-digit level), and in each group can be divided into items (8 digit level). Depending on the characteristics, properties, the texture of each chapter, group, subgroup and found that a chapter can be divided into one or more groups of rows, a group can not divide or be divided into several subgroups of the row, a grouping may not split or divided into several different items.
For convenience in reference tariffs and customs procedures for export and import goods, basically all of the groups, the Group found, items were coded according to the order number of the item in the chapter, heading and subheading. In which: a-groups in Each chapter is identified by a 4 digit number. For example, group life is encoded by the code 0102, of which 2 digits (01) oil is the code name of the chapter (Chapter 1), the following two digits (02) is the code to determine the position of the group in chapter (the second group of chapters). b-each group of rows in the group identified by 6 digits. Group examples: "paper and cardboard manufacture craft", is encoded by the code name 480210, in which the first digit 2 (48) is the code name of the chapter (Chapter 48-paper and paper products), 2 different digit (2) is the code to determine the position of the group in chapter (the second of the Group) the next 2 digits, (10) to determine the position of the group in the Group (subgroup of the Group). There are 2 classification and code for grouping rows, called the subgroup level 1 and level 2 subheadings. Where: + grouping level 1 is written as (-) and the Group's last digit is 0 (for example: 480490, 480260, 847110 group, etc.).
+ Grouping level, denoted (--) and the Group's final digit is 1; 2; 3; 4; 5; 6; 7 8; 9 (for example, 650691, 151119 291111 etc.) c-A number of aviation groups are divided into many different groups will be more 2 digits 00 on following along (e.g. Group 4905: maps, charts are more 2 digits 00 into 490500, 6108 group: short wedding dresses ..., added two 00 into 610800 ...).
d-some of the subheadings in the tariffs are divided into many different items. Each item in the group is determined by 8 digits. For example: item: Diezel types encoded with code 27100020, in which the six-digit subheading is 271000 gasoline types in Chapter 27, the 10th group, the last two digits (20) is the position of the item in the Group 271000 diezel (second position).
e-however there are also a number of cases the groups are further divided into many different items but does not specify the code for them (the vast majority of items in chapters 84, 85, 87 of tariffs are divided according to this form). For example: 848310 Group: transmission Shaft (camshaft and crankshaft) and need the elbow; be divided into many categories, use different engines such as: type for different engines such as: the type of engine used for heading 8701; the type used for the engine heading 8702, etc.. but does not specify the code for each type of drive shaft.
2) according to the category and the arrangement of code groups, item groups, items said on the current export-import tariffs are classified into 3 columns, in which the first column is the Column:-codes of groups, subgroups and items.
-The second Column is the column that describes the name of the group, and groups of items.
-The third column is the column of tariff provisions export tax, import tax for the Group (if the group is not broken up into subheadings that add next 2 digits 00 on after the Group stated at a point 1 above); or for grouping rows (If this is not the group into the items as stated in case b); or for the item (if item grouping into items such as stated in the case d). Therefore, when the lookup code and tax rate export tax, import tax of the particular commodity groups need to see that this item is in it was divided in detail to what extent: Group, sub-group level 1, 2 or the group hierarchy to determine exactly the level of tax items in the tariffs. Of which: * in the export tariff: the groups, subgroups and items would be listed in the EXPORT tariff that had tax column record export tariffs from 1% or over will's group, subgroup, taxable goods for export. In a group of rows for example: 121100: trees and parts of trees ... only specific items is frankincense States South of the type with the symbol 12119010 is taxable items, and all other items in this group are not subject to tax.
* In the import tariff: export tariff, the other with all the groups, subgroups and items of import tariffs, are part of the list of items subject to import tax, no item was inscribed the name of the specific import tariff. If no specific name then the item will be placed in the group, the Group fits it best.
II. principles of CLASSIFYING the GOODS in EXPORT TARIFFS, IMPORT TARIFF To ensure convenience for the export tariff lookup, import tariff, determine exactly one item only in a code, 1 group, a group of rows; 1 chapters which cannot be folded together in other groups, other code, other groups, other chapters of the tariff, the classification of goods in the tariff to abide by the following rules (in order of precedence from top to bottom).
1-If a items, categories have been stating the name or a clear description of the characteristics, composition, level of processing, uses in the chapter 1, a group row, 1 row grouping of the tariffs, then necessarily placed the item in that chapter, that group, the subgroup that row. For example, items of refractory brick Cr-Mg, the current IMPORT tariff in chapter 81, heading 8113, subheadings 811300, 81130010, the code will be folded into this tax code.
2-If an item that has been classified in a chapter, group, subgroup then the following format strings are also in the group, group, chapters that incomplete Forms or + is not yet finalized but had the basic characteristics of finished products.

+ Product Shape or already have the basic characteristics of the product but not yet assembled or not assembled together.
3-If a material or a material is classified in a group, or a mixture of compounds or substances with other substances or materials are also in that group. Goods made whole by a material or a substance, is classified in the same group. The classification of these goods made of two or more materials or 2 or more substances, or of goods by type of sync must follow principles 4 and 5.
-When applying the principle 3 or because of any other reason, goods at first glance can be classified into two or more groups come up, it will sort in the order as follows: 4-goods that was most characteristic descriptions will be more suitable in the group have described the essential. For example, a unit type items: paper roofing oil made from two basic materials are paper and asphalt (1 paper, 1 layer of asphalt layer). If only based on the description of essential items is called paper, then the item will be placed in Chapter 48. However, the product creates a basic characteristic of roofing oil paper goods not paper paper layer that layer is the background layer, and the layer is the layer of asphalt to create a basic characteristic of this item. So are folded into codes of Group of items made from bitumen is suitable for (6807 group).
However, when two or more groups in which each group relates only to part of the materials or substances contained in mixed or are compounds or just related to 1 part in 1 set packaging for retail, it has grouped the material or material proportion mainly in such goods.
For example: + case 1: when two or more groups in which each group relates only to part of the materials or substances contained in goods is a mixture or a compound.
Lamination items made from 3 types of raw material is paper, aluminum and plastics, according to the paper: 15% rate of 58%, aluminum, plastic 27%. If based on the texture of each type of raw material, then this can be classified into three groups of three different chapters of the tariffs, which are: + If based on the characteristics of items manufactured from paper raw material then can placed in Chapter 48: paper and paper products; Group: coated paper 4810 ... + If based on the characteristics of the items are produced from raw aluminium Liao then this can be placed in Chapter 76: aluminium and aluminium products, 7607 group: aluminium foil, has shaped or claim on paper, cardboard, platic ... + If based on the characteristics of items manufactured from plastic material, the items are placed in chapter 39 3921 group.
Because an item can only be arranged in 1 code in tariffs so according to this principle, must be folded into complex membrane item code of the type of raw materials are mainly: aluminum foil, in code 7607: aluminium foil have pressed claims on paper or cardboard, platic ... to tax imports.
+ Case 2: When two or more groups in which each group relates only to a part of a package to a travelers.
A unit type nêon lights items include bulbs, ballasts, clogged gutters, lights, resistors, then cannot be rated each item on each separate code (such as the bulb into the ballast, 8539 group to group, group te 8504 8536, trough the lights on 9405 group) was that in light of the complete nêon code in code 9405.
5-the case when two or more groups that each group only relate to a machine in a collection of machines in chapter 84, 85 of the tariffs or import supplies equipment attached to the main machine of the whole suit equipment justification technical economic and design of basic construction but is the materials and equipment in the other chapters in the tariff will base on circular 6 TC/TCT on 19/1/1993 and no. 602 TC, TCT on 25/9/1995 of the Ministry of finance regulations and guide the computer, export taxes, import duty for goods is the whole equipment, equipment for the travellers to solve.
For example, a unit of the system equipment for industrial sewing machines, which include both air brush, air item window, sewing cutting table. All this machinery will be folded into the sewing machine code 8452 group, 845221 Group (if there are enough records and meet the provisions in circular 6 TC/TCT on 19/1/1993, no. 602 TC, TCT on 25/9/1995 of the Ministry of Finance).
6-goods is a mixture or compound of these different materials made up of various parts or goods are classified to retail, if no sorting is according the rules 4 and 5 if it grouped with the material or parts to create a basic characteristic of them.
For example, a unit of imported cases are produced from 2 material is paper and plastic (2 layers of paper, 1 plastic layer), in which the paper more than plastic and paper grade is the Department created the basic characteristics of the plastic layer only remaining sheath against moisture, it is placed in Chapter 48 : Paper and paper products, groups of 4819 ... bags and other packaging made of paper for the calculation of tariffs.
7-When goods cannot be classified according to rule 4, 5 and 6 above must be grouped according to the last number in the equivalent group.
For example, a unit type ice cream powder, according to the assessment consists of powder milk, sugar, cereal flour or can be mixed more alternatives will not classified Chapter 4: milk and milk products or chapter 17: sugar and products containing sugar or chapter 19: grain processing products that are folded into chapter 21 : the processing of other edible products.
8-The goods cannot be classified according to the above rule must then grouped the same goods fit them best.
For example, items from public phone card (card public phone money records) is made from plastic materials, structures, characteristics, nature of activities such as a tape, disc from. So according to this principle, items from your phone card will be grouped as: ice, 8523 unrecorded disk (if not yet recorded) or 8524 group; Recorded discs (if recorded) for the calculation of tariffs. The case based on the origin of raw materials produced from the phone card is made of plastic for the calculation of import duties will not fit because the card from the phone but are manufactured from plastic material but this is not the product of the plastic industry, the nature of the product has the characteristics as a device of electronic industry.
9-The following provisions shall apply for the following goods: boxes (box) camera, audio tool box nhặc, Holster, drawing containers, containers for necklaces, other types of similar boxes, created or manufactured to contain specific products or special products division , used in long time, come with specified products when sold will be classified along with that product. But the type of packing (packing) product packaging, do not use same with product (type of waste when using the product). For example: import fertilizer bags along with the stool, then no separate tax imports, but enter the own currency import tax under code and tariff import of bags used for packaging.
However, this principle does not apply to the type of plain packaging, for example, use the folder list, book bags, suitcases, die holder, chest, jewelry ... That is the type of this packing regardless there are packaged goods accompanied when selling or not feature tax code and the correct level of IMPORT tax.

To ensure legitimacy, the classification of the goods in the heading, the subheadings of the current import-export tariff not only abide by the General principles outlined above that the classification of the goods in order to calculate the export tax, import tax should ensure are determined by the content of each group, subgroups and items annotation groups, subgroups and related items and follow the above principles with the modify details about the name of the items stated in the tariffs in a proper way, in terms of just the group, grouping items together new level comparable. According to this principle, then the partial annotation, annotations for each chapter in the book Vietnam IMPORT-EXPORT goods catalog issued together with decision No. 324/TCKT TMGC on 26/12/1995 and annotation group, subgroup of IMPORT-EXPORT goods list of the Customs Cooperation Council International has been modified and supplemented in 1996 will be used refer to the EXPORT tariff lookup IMPORT tariff, when the item has not yet been clearly named in the EXPORT tariff, IMPORT tariff (the Ministry of finance will issue guidance documents use the annotation group, subgroup of the EXPORT tariffs, IMPORT tariffs in a separate text).
III-PROCEDURE CALCULATED PROFILE, IMPORT-EXPORT TAX REVENUE and EXPORT TARIFF LOOKUP, IMPORT TARIFF To ensure correctly identify an item just in one chapter, a group, a subgroup and a specific code in the tariffs that cannot be classified in chapter, group, grouping , the code; the EXPORT tariff lookup, IMPORT tariff should be conducted according to the principles stated in section II of this circular and made as follows: 1-records procedures, collect taxes and EXPORT: To determine the correct name, code, a tax rate of import and export commodities according to the tariffs When do tax export and import procedures (procedure declarations, tax calculation because Of the customs procedures regulations), the Bureau of customs, the city asked the unit to present fully the following papers. The papers only as a base to determine the code and IMPORT-EXPORT tariffs, not the grounds for determining the legality of import shipments (this problem due to the Ministry of Commerce and the General Department of customs rules).
a-Type papers for all cases.
Foreign exchange contracts-legal, valid, stating the name of the imported goods, the category match the description in the tariff (if purchase contract form).
-IMPORT-EXPORT Declaration, stating the results of IMPORT-EXPORT goods, goods category, the composition, the degree of IMPORT-EXPORT goods processing.
-IMPORT-EXPORT license (if available). -Invoice (invoice)-lading (bill of lading)-listing details (packing list) if imports include many items.
b-private papers for some special cases.
For a number of cases order easy and hard to distinguish (as palm oil was refined and Shortening) or name order unclear notes can be arranged into two or more code (for example: steel in the form of bars, ingots) or items that have distinct technical characteristics (e.g. automotive), or the description written on the sheet referred to in point a above does not help for the identification goods code are correct (for example, potato seeds, cattle breed), the Customs Bureau of the province, the city is asking tax payers to provide more kinds of documents (depending on the particular case that the choice of providing the proper papers).
-A description of the composition, characteristics, specifications, natures, or the level of processing, production process, using the design of the goods due to where produce items that provide (1 a Vietnamese, 1 English version).
-Catalogue due to where the production of export-import goods released.
-The results of the examination by inspection agency customs level referendum. Specifications, the order to conduct the assessment and listing items needed on the assessment by the General Department of customs regulations after exchanging United with the Finance Ministry and the ministries concerned.
-Allows text entry products seedlings, seeds, animal breeds. .. (if the product tree, the fruit, seeds, to do the same) by the Ministry of agriculture and rural development clearly in the number, types imported to do the same, where the same usage; at the same time must be accompanied by text about sanitary room by the Ministry of health or the text has been processed to ensure the standards to do the same by Ministry of agriculture and rural development. Every year, the Ministry of agriculture and rural development to register the plan to import the product tree, seed, with customs and stating the amount assigned to each unit to local customs where the import procedures for this shipment done except the back of entering , 6, has typed number settlement reports and use. The case is not used to do the same will result the import rate of common products at the time of collection and fine slow filed (if any) prescribed.
-For the goods is the machinery and equipment used for the dedicated group 8518, 8519, 8520, 8521, 8522, 8625, 8527 must have text allows the import of the Ministry of culture and information in which to specify the amount, types imported to cater for the cultural activities of information takes place in a public place : House of culture, the theatre, the Palace of culture and information have to sign the plan to import this equipment with customs and stating the amount due to each unit in the import industry to local customs import procedures for this shipment done except stand real number type , 6 months have reported numbers entered and used for industry. The case is not used for the cultural activities of the sector information as outlined above will result as the level of import duty of civilian equipment at the time of collection and fine slow filed (if any) prescribed.
-For the goods as other specialized equipment, to avoid the commercial fraud in addition to structures, characteristics appropriate to perform specialized functions such as the design of the production indicated on the catalogue (for example, cars ambulance have ca, stretcher ambulance vehicle information.; must have information machinery etc.) then The annual Managing departments must sign the plan to import the specialized equipment with customs and stating the amount assigned to each unit to local customs where the import formalities done except stand number entered and track usage. The case of imported specialized equipment but does not properly use the purpose of the production design (for example enter the ambulance converted passenger vehicles will result in tax rate, tax rates of this type of equipment has been transformed, at the time of the switch design purposes. 2) how to import and export tariff lookup : after you have collected enough of the papers mentioned above, combined with the results of real goods goods imported by the Rangers turned a member record (specification, order the check conducted by the General Department of customs on goods specified in separate documents), where local customs import and export procedures for shipment will determine the code import and export tariffs, must be filed and notice of tax for the tax payers.

To determine the correct tax number export import tax payable units: firstly, the need to clearly define import and export goods made from raw materials, materials, level of processing, the purpose of the design, the composition, characteristics, uses of the goods, the name of the import-export items are described in accordance with Chapter , group, grouping, the code would have stated in the tariffs. The case unclear, you can view samples of imported goods. As a current reality may have many different names as the name according to the use of the name, according to construction management, the name under the trade name but only one of the items in the tariffs. By calling this a different items can be placed in the various codes have import and export tax rates are very different. For example, candy wrapping paper items made from cellophane membranes. If the original source material, then the base type of cellophane membranes were placed in chapter 39, 3920, 392000 code group, there is a 20% IMPORT tax. But if pursuant to the trade name of the goods is the glossy paper, then this can be arranged into code 4806 have NK tax is 1% or if pursuant to the use of the goods is wrapping paper, candy can grouped 4804, NK tax have from 10% to 20% depending on the printed label.
After you have had the full information related to import and export goods, against the provisions of the tariff at the time of registration of import and export goods declaration, refer to the list of IMPORT-EXPORT goods in Vietnam to export tax, import tax for import and export shipments.
Practice case type does not match the description of the goods indicated on each sheet. For example, according to the Catalogue, the cars must be fitted with machinery and information, angten to receive information, cars ambulance must have strobe, siren, ca, emergency stretcher, infusion equipment..., but the goods imported without or but not full of this characteristic device or content listed on this sheet are not consistent (for example : every name indicated on the catalogue is frozen but the machine name on the contract goods are cabinets, herds of frozen ...) or an item but have 2 different assessment results, the Customs Department, the city still temporarily import-export tax and notification of import-export tax payable for the unit; at the same time to submit the report Of the Bureau of customs and the Ministry of finance to solve specific opinion (the report must specify the proposed comments, the proposed base).
After receiving the full record of import and export shipments due to local customs Bureau sent (except for the case of entangled needs in Exchange for the superior management agency or the relevant authorities such as the Ministry of finance, General Department of statistics, Ministry of industry The Ministry of agriculture and rural development; General Department of customs must be writing the answers for the local customs Bureau and report the results to the Ministry of finance.
IV. resolution of the COMPLAINTS and INFRINGEMENT CASES HANDLED 1-complaint resolution.
a) rights and responsibilities of the tax payers of the tax claims in case the tax payers do not agree with the official announcement of the export tax, import tax of the Customs Bureau, city for one item, shipment, import the specific must still obey fully export tax , import tax has been the local customs Bureau announced in the prescribed time limit, at the same time have the right to submit a complaint up the General Department of customs, or claims to the Court under the provisions of the Ordinance on procedures for administrative cases solved is through UBTVQH on 21/5/1996.
b) responsibility and authority of the IMPORT-EXPORT tax collection agency in resolving complaints about import and export tax:-within 20 days of receiving the complaint with the bases for the settlement of the complaint, the General Department of Customs is completed and results reported complaints to the Ministry of finance. If tax payers do not agree with the decision of the General Department of Customs processing shall have the right to complain to the Minister of finance. Within 30 days of receiving the complaint with the grounds for the appeal, the Minister of finance must be solved. Complaint resolution decision of the Minister of finance is the final decision.
The case of the complaint has been submitted to the Directorate of customs and the Ministry of finance but the grounds for complaint resolution not adequate then customize each particular case the General Department of customs or the Ministry of finance will ask the tax payers provide extra 1 number of records necessary or more exchanges with the functional sectors concerned before a decision is made the primary processing formula.
In the case of the Customs Bureau, the city saw the complaint resolution decision on export taxes, import duties or customs Bureau of the Ministry of Finance also have problems, then within 7 days of receiving the decision of the superior bodies handling, local customs Bureau must have comments with the Agency has addressed complaints about the issues and problems getting to take measures promptly.
2-handle violations of the handling of the case of violation of tax revenue, export, import tax is made in accordance with the provisions of article 20, article 22-export taxes, import tax was passed by Congress on December 26, 1991; Article 17, article 20 of Decree No. 54/CP 28/8/1993 detailing the Government's enforcement of the law on tax, import tax and the law on amending and supplementing a number of articles of the law on the export tax, import tax.
This circular effect and applied uniformly in the country range from 1/9/1997. In the process of doing what matters bottlenecks, the proposal reflects on the Finance Ministry to promptly resolve.