Circular No. 61/2010/TT-BTC dated April 21, 2010 of the Ministry of Finance guiding the exemption from import duty on single sideband radios supplied to fishermen

THE MINISTRY OF FINANCE

Circular No. 61/2010/TT-BTC of April 21, 2010, guiding the exemption from import duty on single sideband radios supplied to fishermen

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;

Pursuant to the Prime Minister’s Decision No. 459/QD-TTg of April 28, 2008, on the supply of single sideband radios to fishermen on a pilot basis, and directing opinions of Deputy Prime Minister Nguyen Sinh Hung in Official Letter No. 1421/VPCP-KTTH of March 5, 2010, regarding import duty on single sideband radios supplied to fishermen;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

The Ministry of Finance guides the exemption from import duty on single sideband radios supplied to fishermen as follows:

Article 1. Duty-exempt objects

Import duty will be exempted for imported single sideband radios to be installed in fishing vessels for ship owners who are heads of poor households and owners of fishing vehicles which were sunk or severely damaged by natural disasters or other accidents, when they restore their production under the Prime Minister’s Decision No. 459/QD-TTg of April 28, 2008, on the supply of single sideband radios to fishermen on a pilot basis.

Article 2. Duty exemption dossiers and procedures

Importers of single sideband radios shall produce to customs offices the following dossier:

1. An official letter requesting the exemption from import duty;

2. The Agriculture and Rural Development Ministry’s official letter certifying the quantity and type of single sideband radios imported for supply to fishermen under the Prime Minister’s Decision No. 459/QD-TTg of April 28, 2008; and name of the importer;

3. Documents related to the import lot, such as customs declaration, goods trading contract or paper of equivalent legal validity, commercial invoice, bill of lading, and other relevant documents as prescribed.

Customs offices shall check the above dossier against the Agriculture and Rural Development Ministry’s certification and exempt import duty for lots of imported single sideband radios under regulations.

Article 3. Organization of implementation

1. This Circular takes effect 45 days from the date of its signing.

2. For lots of single sideband radios imported before the effective date of this Circular for supply to fishermen under the Prime Minister’s Decision No. 459/QD-TTg, the Ministry of Agriculture and Rural Development shall additionally issue official letters clearly stating the quantity of imported single sideband radios and the name of the importer, and make written requests for refund of (exemption from) import duty. On that basis, customs offices shall check and exempt import duty or refund the paid import duty amounts.

3. For single sideband radios imported free from import duty which are used in contravention of the Prime Minister’s Decision No. 459/QD-TTg, the whole exempted duty amounts shall be retrospectively collected and sanctions shall be imposed under regulations.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN