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Circular No. 52/2006/tt-Btc: Circulars Implementing Import Tax Special Of Vietnam To Implement The Asean Goods Trade Agreement-China

Original Language Title: Thông tư 52/2006/TT-BTC: Thông tư hướng dẫn thực hiện thuế suất thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định thương mại hàng hóa Asean-Trung quốc

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CIRCULAR Guide made of import tax special of Vietnam to implement the ASEAN goods trade agreement-China _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export taxes, import tax of 45/2005/QH11 on Jun. 14, 2005; Decree No. 149/2005/ND-CP on 08 December 2005 detailing the Government's enforcement of export tax, import tax;
 
Pursuant to Decree No. 154/2005/ND-CP dated 15 December 2005 from the Government detailing some of the customs law on customs, inspection, customs supervision;
Pursuant to Decree No. 77/2003/ND-CP on 1st July 2003 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Grounded cargo trade agreement in the framework agreement on comprehensive economic cooperation between the Association of Southeast Asian Nations and the people's Republic of China (ASEAN goods trade agreement-China), signed on 29 November 2004 in Laos and the memorandum between Vietnam and China on some issues in the commodity trade agreement ASEAN-China, signed on 18 July 2005 in China, was approved by the Prime Minister's decision No. 257/QĐ-TTg on October 19, 2005;
Bases direction of Prime in no. 216/VPCP-QHQT March 2006 of the Office of the Government;
The Ministry of Finance shall guide the implementation of the import tax rate special of Vietnam to implement the ASEAN goods trade agreement-China as follows: i. the scope and conditions of application 1. Imported goods to be applied import tax rate special of Vietnam to implement the ASEAN goods trade agreement-China (hereafter abbreviated as ACFTA Vietnam's tax rates) by the Minister of Finance issued must meet the following conditions : a) the list of goods and the import tax rate special of Vietnam to implement the ASEAN goods trade agreement-China by the Minister of Finance issued (hereafter abbreviated list of ACFTA Vietnam) b) was imported into Vietnam from the Member countries of the ASEAN goods trade agreement-China including :-Brunei-ru-sa-lam;
-Kingdom of Cambodia Cam;
-Republic of Ireland-United Kingdom-a;
-Lao People's Democratic Republic;
-Ma-lay-Poker-a;
Federal-My-an-ma;
-Republic of the Philippines-pin;
-Sing the Republic of Singapore;
-The Kingdom of Thailand; and-the people's Republic of China (China).
c) shipped straight from the exporting countries are members of ASEAN goods trade agreement-China to Vietnam, specified in decision No. 1727/2003/QD-BTM on 12/12/2003 and decision No. 10/2006/QD-BTM on 24/02/2006 of the Minister of Commerce.
d) satisfy the request made in ASEAN-China, was confirmed by the certificate of origin of goods to ASEAN-China (hereafter abbreviated as C/O-E Model), specified in section III of this circular, except imported goods the total value of the shipment (FOB) does not exceed $200, then not have C/O-form E. e) list tax cuts normally (category NT) or category of tax cuts under the early harvest program (EHP category) of the exporter to make the ASEAN goods trade agreement-China are identified in annex I attached to this circular.
2. Goods from tax-free zones (including household work) imports into the domestic market applies a tariff of ACFTA by Vietnam Ministry of Finance issued Minister must meet the conditions specified in point (a) and (d), paragraph 1, item I of this circular.
3. Goods imported to satisfy the conditions (a), (b), (c) and (d), paragraph 1, item I of this circular but in sensitive categories (category ST) of the country of export are identified in annex I of this circular, the import tax applied is specified in paragraph 2 of section II of this circular.
II. import tax applies 1. A tariff import tax applied to imported goods satisfy the conditions specified in paragraph 1, item 2, item I of this circular is the tax rate for each year Vietnam's ACFTA is prescribed in the list of the goods and the import tax rate special of Vietnam to implement the ASEAN goods trade agreement-China by Ministers key issued.
Example 1: the dry peppers items (commodity code 0904.20.10) have preferential import tax (tax rate MFN) provisions of preferential import tariff is 30% and the tax rate is 25 percent of Vietnam's ACFTA by decision of the Minister of finance. According to annex I of this circular, the dried peppers in the NT list of China. As such, the import tax applies to items imported from China is Vietnam's ACFTA tax rate (25%) if it satisfies the conditions specified in paragraph 1 of section I of this circular.
Example 2: items of dried chillies (commodity code 0904.20.10) have MFN rates of 30% and the tax rate is 25 percent of Vietnam's ACFTA by decision of the Minister of finance. Import tax applied to imported items from the tax-free zone on the domestic market is a tariff of ACFTA Vietnam (25%) if it satisfies the conditions specified in point (d), paragraph 1, item I of this circular.
2. A tariff import tax applied to imported goods satisfy the conditions specified in paragraph 3 of section I of this circular shall be as follows: a) the case the Ministry of finance have written notice of import tax rates in the country for export to make the ASEAN goods trade agreement-China (hereinafter referred to as a tariff of ACFTA export password) for imported goods in the list of export countries that ST is less than or equal to 10%, import tax applied tariff of ACFTA is Vietnam or a tariff of ACFTA export, depending on tax rate would apply higher then.
Example 3: items of dried chillies (commodity code 0904.20.10) have MFN rates of 30% and the tax rate is 25 percent of Vietnam's ACFTA by decision of the Minister of finance. According to annex I of this circular, the dry peppers in the list of My-ST, at the same time the Ministry of finance have written notice of ACFTA tariff My-an-ma for dried chili is 8%. As such, the import tax applied to dry peppers imported from My-an-ma is a tariff of ACFTA Vietnam (25%) if it satisfies the condition (b), (c) and (d) the provisions of paragraph 1 of section I of this circular. b) the case of the Ministry of Finance has no written notice of ACFTA tax rates for export-import goods in the list of export countries ST. that is less than or equal to 10%, import tax applied is the MFN tariff.
Example 4: items of dried chillies (commodity code 0904.20.10) have MFN rates of 30% and the tax rate is 25 percent of Vietnam's ACFTA by decision of the Minister of finance. According to annex I of this circular, the dried peppers in the items list of the My-ST and the Finance Ministry have no written notice of ACFTA My tax rate-an-ma for items of dried chilli. As such, the import tax applied to dry peppers imported from My-an-ma is the MFN tariff (30%), although satisfying the conditions in (b), (c) and (d) the provisions of paragraph 1 of section I of this circular.
3. in case of an MFN tariff items specified in the import tariff incentives are lower than the adjusted tax rate applicable ACFTA (ACFTA Vietnam's tax rates or tax rates of ACFTA export), the import tax rate applied to this item will be the MFN tariff.

Example 5: steel plate and steel leaf carbon content under 0.6% weight (commodity code 7208.38.10) have MFN tariff is 0% and the tax rate is 5% of Vietnam's ACFTA by decision of the Minister of finance. According to annex I of this circular, this item in category NT in China. As such, the import tax applies to items imported from China's MFN tariff (0%).
Example 6: steel plate and steel leaf carbon content under 0.6% weight (commodity code 7208.38.10) have MFN tariff is 0% and the tax rate is 5% of Vietnam's ACFTA by decision of the Minister of finance. According to annex I of this circular, this item in the portfolio of ST of Philippines, and the Finance Ministry have written notice of ACFTA tariff Philippines pin for this item is 3%. As such, the import tax applies to items imported from Africa-Philippines is the MFN tariff (0%).
Example 7: steel plate and steel leaf carbon content under 0.6% weight (commodity code 7208.38.10) have MFN tariff is 0% and the tax rate is 5% of Vietnam's ACFTA by decision of the Minister of finance. According to annex I of this circular, this list of Ma-lay-ST xi-a, and the Finance Ministry have written notice of ACFTA tariff Ma-lay-Poker-a for this item is 7%. As such, the import tax applied to imported items from Ma-lay-Poker-a is the MFN tariff (0%).
4. basic operation steps to check the import tax rate applied to the provisions in paragraph 1, item 2 and item 3, section II of this circular are detailed instructions in annex II of this circular.
5. Goods imported by enterprises to manufacture, assemble mechanical, electrical products, electronics has just qualified to apply a tariff of ACFTA, has qualified applied import tax rates according to the localization rate under the current rules, the business can choose one of two ways is made according to the national tax policy, localization, or according to the tariff of ACFTA, specifically as follows: If the business chooses to apply a tariff according to the localization rate when importing the details or detailed asynchronous cluster, business must apply the same tax rate as the rate of localization for the entire catalog of details or detailed import cluster although there are detailed in the category eligible to apply under the a tariff of ACFTA.
Select business case applies a tariff of ACFTA, the details or detailed asynchronous cluster are eligible to apply under the ACFTA, the tariff applied under the ACFTA tax rates; the details and the remaining details applied MFN rate or tax.
6. The tax rate applicable to the ACFTA details, components of sync to the Assembly of mechanical products, electronics shall be as follows: (in detail), components (sub-assemblies) left the sync has C/O-E Model applies a tariff of raw items the ACFTA if satisfy the conditions for application of tax rate stipulated in the ACFTA Section I of this circular. The details, the remaining components do not have a C/O-E Model applied MFN tariff or tariff is usually prescribed for raw goods.
The enterprise must present one or more separate commercial invoice for the details (details), components (sub-assemblies) has C/O-E Form to suggest the application of a tariff of ACFTA.
The application of a tariff of ACFTA is made at the time of charging tax under the provisions of the law on the export tax, import tax. Procedure of import tax to the Customs made according to current rules.
Principles for classification of components and sync not sync is performed according to circular No. 85/2003/TT-BTC dated August 29, 2003 the Ministry of Finance shall guide the implementation of the classification of goods according to the category of goods for export, import and import tariff incentives, export tariffs and other legal texts concerned.
7. When the auto components import CKD format, import business only applies a tariff of ACFTA by automotive parts, components and accessories specified in the list of the goods and the import tax rate special of Vietnam to implement the ASEAN goods trade agreement-China by the Minister of Finance issued. The conditions to apply a tariff of ACFTA is specified in section I of this circular.
8. The tax rate applicable to goods ACFTA offshoring in the tax-free imports into the domestic market is a tariff of ACFTA Vietnam for outsourcing and import items are specified in the list of goods and the import tax rate special of Vietnam to implement the ASEAN goods trade agreement-China by the Minister of Finance issued.
9. where the customs declaration is not yet present the C/O-E Form at the time of registration of customs declarations imported goods but imported goods satisfy the other conditions specified in section I of this circular: a) If the tax payers of the shipment in good standing for tax law part C provisions, circular No. 113/2005/TT-BTC on December 15, 2005 of the Ministry of Finance shall guide the implementation of export tax, import tax, the tax is calculated according to the tax rates under the ACFTA is committed and the person's customs declaration.
The case cannot be C/O-E Model according to the rules of the time limit referred to in point (b), paragraph 5 of section III of this circular, the customs authority computer back taxes and sanctions violation under current rules.
b) if the tax payers of the shipment not yet in good standing the tax legislation, the provisions of Part C of the circular No. 113/2005/TT-BTC on December 15, 2005 of the Ministry of Finance shall guide the implementation of export tax, import tax, the provisional tax rate MFN. When C/O-E Model was presented in accordance with the rules on the time limits referred to in points (b), paragraph 5 of section III of this circular, the Customs authorities conduct the computer back to the import tax rate applicable under the ACFTA.
III. Certificate of origin (c/o) and check the certificate of origin 1. The rules for goods is recognized as having made ASEAN-China set forth in the certification rules of origin form E of Vietnam attached to decision No. 1727/2003/QD-BTM on 12/12/2003 and decision No. 10/2006/QD-BTM on 24/02/2006 and other relevant decisions of the Minister of Commerce.
2. The certificate of origin must have a signature and seal sample matching the signatures and seals are the competent agency c/o-form E of the Member countries of the ASEAN goods trade agreement-China the following levels:-In Brunei-ru-sa-lam is the Ministry of Foreign Affairs and foreign trade;
-In the Kingdom of Cambodia Cam is the Ministry of Commerce;
-In the Republic of Ireland-United Kingdom-a is the Ministry of Commerce;
-In the Lao People's Democratic Republic is the Ministry of Commerce;
-In Ma-lay-Poker-a is the Ministry of foreign trade and industry;
-In My-an-ma is the Ministry of Commerce;
-In the Republic of the Philippines-pin is the Ministry of finance;
-In the Republic of the Sing Singapore's customs authority;
-In the Kingdom of Thailand's Ministry of Commerce; and – In the people's Republic of China (Prc) is the General Directorate of quality supervision, inspection and quarantine.
3. C/O-E Model for goods of tax-free imports into the domestic market must have the signature and seal sample matching signature and official seal by the competent authority are authorized Department of Commerce c/o-form E.

4. C/O-E Model has the value effect within 12 months from the date the competent authority of the exporting country is a member of the ASEAN goods trade agreement-China. In the case of imported goods pass through the territory of one or more of the country is not a member of the ASEAN goods trade agreement-China according to the provisions of rule 8 (c), annex 1 of the decision No. 1727/2003/QD-BTM on December 12, 2003, the Minister of trade, the time limit has a value of C/O-E Model will be extended into may 6.
5. The provisions of the present C/O-E Form: a) time present the C/O-E Model for customs registration point is the customs declaration of goods imported.
b) cases not yet produce C/O-E Form at the time of registration of customs declarations, if there are justifiable reasons, the Bureau of customs chief decided to extend the filing time c/o-form E within a period not exceeding 30 days from the date of registration of customs declarations.
c) present case C/O-E Model according to the rules on the time limits referred to in points (a) or (b), paragraph 5 of section III of this circular but C/O which has the value effect, if there are legitimate reasons such as force majeure or other reasons beyond the control of the exporter, customs chief decided to accept C/O it in writing.
6. In case of doubt about the truthfulness and accuracy of C/O-E Samples then customs authorities have the right to: a) check request c/o-form E: Customs Agency will submit a request to the competent authorities granting this certificate of origin of the country of export to recommend confirmation.
b) suspend the application of tariff and currency ACFTA by MFN tariff or tariff. Ask the importer to provide additional documentation (if any) to prove real goods originating within ASEAN slows down for no more than 365 days of C/O-E Form are submitted to the Customs authorities. When there is enough material to prove the true is found to have made ASEAN-China, the customs are responsible for conducting these procedures before returning for the difference between the import tax amount temporarily currency according to the MFN tariff or tariff and tax amount calculated according to the rate specified in section II of the ACFTA this circular.
Pending test results, continued to perform the procedures to release the goods according to the normal import rules.
Processes and procedures for requesting check is made in accordance with the certification rules of origin Form E of Vietnam attached to decision No. 1727/2003/QD-BTM on 12/12/2003 and decision No. 10/2006/QD-BTM on 24/02/2006 and other relevant decisions of the Minister of Commerce.
IV. other provisions 1. The goods in the import customs declaration registered with Customs since 01/01/2006 to advance effective date of enforcement of this circular, the import tax rate MFN or regular tax, is in additional submissions c/o-form E and the other relevant documents to do the calculation base of imported tax payable and complete the import tax under the provisions of this circular.
Complete review profile import duties include:-dispatch of tax payers require refundable portion of the difference between the number of import duty already paid tax and calculated tax rate entitlement prescribed in ACFTA this circular (original).
-Customs Declaration of goods imported did customs procedures (medical copy original).
-The certificate of origin of goods C/O-E Form, specified in section III of this circular (original).
-Certificate from the import tax (copy y original).
-Import export contract (copy y original).
-Fiduciary contract, if the fiduciary is importing (a clone original)-lists the category of document review request reimbursement records.
The time limit for filing the above input tax refund no later than October 31, 2006.
The local customs Bureau is responsible for receiving the profile to test, review the complete import tax for objects in accordance with the regulations.
The local customs Bureau check, the tax amount is processed in sequence: deducted taxes, fines, other revenues that the tax payers owe to the budget; Offset on tax, the proceeds of the export shipment, import the next adjacent at the suggestion of tax payers; Reimbursed from the State budget.
In case of reimbursement from the State budget, the local customs Bureau suggested the Ministry of Finance (State budget) are directly reimbursed for tax refund at the discretion of the Bureau of customs tax refund.
2. The provisions on tax bases, tax collection regime, free mode, tax breaks, tax refund mode (except the tax refund provisions prescribed in clause 1, section IV of this circular), tax collection, handling complaints, violations and other regulations made under the provisions of the Tax Law , import tax, customs law and the text of the current guidelines.
3. in case there are changes to those found in the legal text of the ASEAN countries and China enacted to implement the ASEAN goods trade agreement-China or due to other reasons do change Annex I of this circular or affect its right to apply the ACFTA Vietnam's tax rate specified in section II of this circular The Ministry of finance will have the appropriate instructions to each specific case.
V. implementation of this circular have the effect after 15 days from the date The quote and apply for the Declaration of customs registration of goods imported to the Customs since 01/01/2006.
In the process if there are difficulties and obstacles, the proposal reflects the timeliness to the Ministry of Finance has additional instructions accordingly.