Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Ministry of Finance promulgating the Export Tariff and the Preferential Import Tariff according to the list of dutiable commodities

CIRCULAR

Promulgating the Export Tariff and the Preferential Import Tariff according to the list of dutiable commodities[1]

Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;

Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 of November 29, 2006, ratifying the Protocol on Accession of the Socialist Republic of Vietnam to the Agreement Establishing the World Trade Organization;

Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group, the Preferential Import Tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;

Pursuant to the National Assembly Standing Committee’s Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008, amending Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007;

Pursuant to the National Assembly Standing Committee’s Resolution No. 830/2009/UBTV12 of October 17, 2009, amending Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, and Resolution No. 710/2008/NQ-UBTVQH12 of November 22, 2008;

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the director of the Tax Policy Department;

The Minister of Finance promulgates the Circular promulgating the Export Tariff and the Preferential Import Tariff according to the list of dutiable commodities.

Article 1.To promulgate the Export Tariff and the Preferential Import Tariff according to the list of dutiable commodities

Promulgated together with this Circular are:

1. The Export Tariff according to the list of dutiable commodities, which is provided in Appendix I (not translated).

2. The Preferential Import Tariff according to the list of dutiable commodities, which is provided in Appendix II (not translated).

Article 2.Export Tariff according to the list of dutiable commodities

1. The Export Tariff according to the list of dutiable commodities provided in Appendix I includes descriptions and headings of commodities (8-digit or 10-digit sub-headings), and the export duty rate for each export duty-liable item.

2. For an item not specified in the Export Tariff, when carrying out customs procedures, customs declarants shall still have to declare the heading of such item, which is the corresponding 8-digit sub-heading stated in the Preferential Import Tariff provided in Section I of Appendix II to this Circular, and write the export duty rate of 0% (zero percent).

3. To be eligible for the export duty rate of 5% as prescribed in the Export Tariff promulgated together with this Circular, planted forest wood charcoal under Sub-heading 4402.90.90 must satisfy the following technical criteria:

4. To be eligible for the export duty rate of 0%, gold jewellery (under Heading 71.13), goldsmiths’ wares (under Heading 71.14) or other articles of gold (under Heading 71.15) must satisfy the following conditions:

a/ Having a test result slip confirming that the gold content is below 95%, which is granted by an organization testing and determining the gold content in jewellery and goldsmiths’ wares prescribed at Point b, Clause 4, Article 2 of this Circular (to submit 1 copy to customs offices and produce the original for comparison), in addition to the customs dossier for exports as prescribed by general regulations;

b/ Organizations testing and determining the gold content in jewellery and goldsmiths’ wares designated by the Directorate of Standards, Metrology and Quality include: the Standards, Metrology and Quality Technical Center No. 1, the Standards, Metrology and Quality Technical Center No. 3, DOJI Institute and Laboratory for Gemology and Jewellery, the Asia Commercial Bank’s Gold Center and other organizations which are designated to test and determine gold content under decisions of the Directorate of Standards, Metrology and Quality;

c/ For gold jewellery (under Heading 71.13), goldsmiths’ wares (under Heading 71.14) or other articles of gold (under Heading 71.15) which are exported in the form of processing for export, meet the conditions for being identified as having been wholly produced or processed from imported materials or are exported in the form of production for export, when carrying out customs procedures under current regulations, customs declarants are not required to produce slips of result of testing and determination of gold content. Particularly, for cases of export in the form of production for export, enterprises shall produce the State Bank of Vietnam’s license for import of material gold as prescribed in Circular No. 16/2012/TT-NHNN of May 25, 2012.

Article 3.Preferential Import Tariff according to the list of dutiable commodities

The Preferential Import Tariff according to the list of dutiable commodities provided in Appendix II includes:

1. Section I: Provisions on preferential import duty rates applicable to 97 chapters according to the list of import commodities of Vietnam, including titles of Parts, Chapters, Part Annotations and Chapter Annotations; the tariff with detailed commodity descriptions (names of commodity groups and commodities), commodity headings (8-digit) and preferential import duty rates for dutiable commodities.

2. Section II: Chapter 98 - Provisions on commodity headings and particularly preferential import duty rates for a number of commodity groups and commodities.

2.1. Annotations and conditions for application of the particularly preferential import duty rates prescribed in Chapter 98.

a/ Chapter annotations: Commodities named in Clause 1, Part I, Section II of Appendix II to this Circular are eligible for the particularly preferential import duty rates provided in Chapter 98.

b/ Group annotations:

- Classification of commodity headings and application of particularly preferential import duty rates for automobiles in CKD must comply with Clause 2.1, Part I, Section II, Appendix II to this Circular;

- The commodities of kraft paper used for production of bleached cement bag under Heading 98.07; alloy steel containing Boron and/or Chromium under Heading 98.11; filler, barrier cream, scar reduction gel under Heading 98.25; nylon fabric 1680/D/2 and 1890 D/2 under Heading 98.26; copper wire of a cross section of between 6mm and under 8mm under heading 98.30, and non-alloy hot-rolled steel, in bars or irregularly wound coils, under Heading 98.39 are eligible for the particularly preferential import duty rates in Chapter 98 if satisfying the  technical standards and properties specified in Clause 2.2, 2.3, 2.4, 2.5, 2.6 or 2.7, Part I, Section II, Appendix II to this Circular.

c/ Classification methods and conditions for application of the particularly preferential import duty rates specified in Chapter 98, reporting on examination of use of commodities eligible for particularly preferential import duty rates in Chapter 98 must comply with Clause 3, Part I, Section II, Appendix II to this Circular.

2.2. The list of commodity groups, commodities and preferential import duty rates includes headings of commodity groups and commodities in Chapter 98; descriptions of commodities (names of commodity groups and commodities); corresponding sub-headings of these commodity groups or commodities in Section I, Appendix II (97 chapters according to the list of Vietnam’s Import Tariff) and the particularly preferential import duty rates in Chapter 98, must comply with specific provisions in Part II, Section II, Appendix II to this Circular.

2.3. In case commodity groups and commodities which are named and eligible for the particularly preferential import duty rates in Chapter 98 also meet all conditions for application of specially preferential import duty rates under current regulations, either of the particularly preferential import duty rates provided in the Circulars promulgating the Particularly Preferential Import Tariff and the particularly preferential import duty rates provided in Chapter 98 of this Circular may be opted for.

2.4. When carrying out customs procedures, customs declarants shall declare headings of goods in the column “Corresponding headings in Section I, Appendix II” as provided in Chapter 98 and note the headings provided in Chapter 98 next to such headings.

Example: Upon import of bleached kraft paper used for cement bag production, customs declarants shall declare the sub-heading of 4804.29.00 (9807.00.00) and the preferential import duty rate of 3%.

Article 4.Preferential import duty rates for domestically unavailable mechanical processing machines under Chapter 84

Mechanical processing machines under Headings 84.54 thru 84.63 of the Preferential Import Tariff promulgated together with this Circular will be eligible for the preferential import duty rate of 0% if they cannot be produced at home. The list of domestically available commodities must comply with regulations of the Ministry of Planning and Investment and the Ministry of Industry and Trade.

Article 5.Preferential import duty for imported used cars

Preferential import duty for imported used cars is specified as follows:

1. For passenger cars with 15 seats or less (including driver’s) under headings 87.02 and 87.03, the import duty rates specified in the Prime Minister’s Decision No. 36/2011/QD-TTg of June 29, 2011, promulgating import duty rates for used cars with 15 seats or less, Decision No. 24/2013/QD-TTg of May 3, 2013, amending and supplementing Clause 1, Article 1 of Decision No. 36/2011/QD-TTg of June 29, 2011, and the Ministry of Finance’s documents guiding and adjusting import duty rates, shall apply.

2. For passenger cars with 16 seats or more (including driver’s) under Heading 87.02 and cargo vehicles of a gross vehicle weight rating not exceeding 5 tons under Heading 87.04 (except refrigerated trucks, refuse collection vehicles having a refuse compressing device, tanker vehicles, armored vehicles for transporting valuable cargoes, bulk-cement trucks, and hook-lift trucks), the preferential import duty rate of 150% shall apply.

3. The preferential import duty rates for other cars under Headings 87.02, 87.03 and 87.04 shall be equal 1.5 times of the preferential import duty rates for brand-new cars of the same category under Headings 87.02, 87.03 and 87.04 specified in Section I, Appendix II of the Preferential Import Tariff according to the list of dutiable commodities which is promulgated together with this Circular.

Article 6.Organization of implementation

1. This Circular takes effect on January 1, 2014.

2. This Circular annuls:

a/ Circular No. 164/2013/TT-BTC of November 15, 2013, promulgating the Export Tariff and Preferential Import Tariff according to the list of dutiable commodities;

b/ Circular No. 17/2014/TT-BTC of February 14, 2014, amending the import duty rate for cassava under Heading 07.14 in the Preferential Import Tariff promulgated together with the Ministry of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013, under which the import duty rate for cassava under Heading 07.14 is reduced from 10% to 3%;

c/ Circular No. 30/2014/TT-BTC of March 7, 2014, amending and supplementing the export duty rate for and heading of calcium carbonate powder in the Export Tariff;

d/ Circular No. 111/2014/TT-BTC of August 18, 2014, amending the export duty rates for rubber commodities under Headings 40.01, 40.02 and 40.05 in the Export Tariff promulgated together with Circular No. 164/2013/TT-BTC of November 15, 2013, under which the export duty rates for a number of rubber commodities is reduced from 1% to 0%;

e/ Circular No. 122/2014/TT-BTC of August 27, 2014, amending and supplementing the list of commodities and particularly preferential import duty rates for chassis fitted with engines and cabins and having a gross vehicle weight rating exceeding 20 tons but not exceeding 45 tons prescribed in the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013;

g/ Circular No. 131/2014/TT-BTC of September 10, 2014, amending the import duty rates for fertilizers under Heading 31.02 in the Preferential Import Tariff promulgated together with Circular No. 164/2013/TT-BTC of November 15, 2013;

h/ Circular No. 139/2014/TT-BTC of September 23, 2014, amending the preferential import duty rates for a number of commodity items under Headings 84.58 and 84.59 in the Preferential Import Tariff promulgated together with Circular No. 164/2013/TT-BTC of November 15, 2013;

i/ Circular No. 173/2014/TT-BTC of November 14, 2014, amending the preferential import duty rates for a number of commodity items in the Preferential Import Tariff promulgated together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013, in order to implement WTO commitments in 2015;

k/ Circular No. 186/2014/TT-BTC of December 8, 2014, amending and supplementing Chapter 98 prescribing commodity headings and particularly preferential import duty rates for a number of commodity groups and commodities in the Preferential Import Tariff promulgated together with the Ministry of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013;

l/ Circular No. 36/2015/TT-BTC of March 23, 2015, amending the export duty rates for gold jewellery, goldsmiths’ wares or other articles of gold under Headings 71.13, 71.14 and 71.15 in the Export Tariff;

m/ Circular No. 63/2015/TT-BTC of May 6, 2015, amending the export duty rate for cassava under Heading 07.14 in the Export Tariff promulgated together with the Minister of Finance’s Circular No. 164/2013/TT-BTC;

n/ Circular No. 78/2015/TT-BTC of May 20, 2015, amending the preferential import duty rates for a number of petrol and oil items under Heading 27.10 in the Preferential Import Tariff;

o/ Circular No. 101/2015/TT-BTC of June 29, 2015, supplementing the list of, and the paticularly preferential import duty rates for, materials, supplies and auxiliary parts for production of key information technology products under Chapter 98 in the Preferential Import Tariff promulgated together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013;

p/ Circular No. 131/2015/TT-BTC of August 27, 2015, amending the preferential import duty rates for polyester staple fibers under sub-heading 5503.20.00 in the Preferential Import Tariff promulgated together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013;

q/ Circular No. 141/2015/TT-BTC of September 4, 2015, suspending the implementation of the Minister of Finance’s Circular No. 63/2015/TT-BTC of May 6, 2015, amending the export duty rate for cassava under Heading 07.14 in the Export Tariff;

r/ Circular No. 163/2015/TT-BTC of November 5, 2015, amending the preferential import duty rates for motor vehicles for cargo transport under Heading 87.04 and automotive components and chassis fitted with engines and cabins under Chapter 98 of the Preferential Import Tariff;

s/ Circular No. 164/2015/TT-BTC of November 5, 2015, amending and supplementing the list of, and particularly preferential import duty rates for, materials, supplies and auxiliary parts for production of key information technology products under Chapter 98 in the Preferential Import Tariff promulgated together with the Minister of Finance’s Circular No. 164/2013/TT-BTC of November 15, 2013;

t) Other regulations of the Ministry of Finance on export duty and preferential import duty that are contrary to this Circular.

3. In the course of implementation, if relevant documents referred to in this Circular are amended, supplemented or replaced, amending, supplementing or replacing documents must be complied with.-

For the Minister of Finance
Deputy Minister
VU THI MAI