Official Letter 6258/TCHQ-TXNK Year 2019 About Classification of Goods Issued by the General Department of Customs

 Model number:  6258/TCHQ-TXNK    Type of document:  Official Letter
 Issued place:  General Department of Customs    Signed by:  Dao Thu Huong
 Date issued:  01/10/2019    Ngày hiệu lực:  01/10/2019 
   Status:  Unknown

 

General Department of Customs received Official Letter No. 045/CV-KA dated February 15, 2019 and Official Letter No. 048/CV-KA dated September 5, 2019 of Kanetsu Vietnam Co., Ltd. exchanging results of numerical classification 1138/TB-TCHQ dated 27/02/2017 of the General Department of Customs. Regarding this, the General Department of Customs has the following opinions:

Pursuant to the Ministry of Finance’s Circular No. 14/2015/TT-BTC of January 30, 2015, guiding goods classification, analysis for goods classification, analysis for quality inspection and safety inspection. food; Circular No. 103/2015/TT-BTC dated July 1, 2015 of the Ministry of Finance promulgating the List of Vietnam’s exports and imports; Pursuant to Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Ministry of Finance, promulgating the List of Vietnam’s exports and imports effective from January 1, 2018.

=> See details in Official Letter 6258/TCHQ-TXNK effective from October 1, 2019.

Official Letter 6098/TCHQ-TXNK Year 2019 Concerns about Customs Values ​​Issued by the General Department of Customs

 Model number:  6098/TCHQ-TXNK    Type of document:  Official Letter
 Issued place:  General Department of Customs    Signed by:  Luu Manh Tuong
 Date issued:  24/09/2019    Ngày hiệu lực:  24/09/2019
   Status:  Unknown

General Department of Customs received Official Letter No. 08/TCHQ/2019 dated August 15, 2019 of Ken Logistics Co., Ltd. and No. 08/TCHQ/2019 dated August 15, 2019 of SJ Tech Vietnam Co., Ltd. entangled. about the customs value of the borrowed mold to produce the product. In this regard, the General Department of Customs has the following opinions:

Pursuant to Clause 2, Article 2 of the Law on Export Tax and Import Tax No. 107/2016/QH13, “goods imported from non-tariff areas into the domestic market” are subject to tax.

Pursuant to Point a, Clause 9, Article 16 of the Law on Export Tax and Import Tax No. 107/2016/QH13 stipulating: “Machinery, equipment and professional instruments temporarily imported for re-export, temporarily exported for re-import for service work within a certain period of time or in service of processing for foreign traders, except for machinery, equipment, tools and means of transport of organizations and individuals permitted to temporarily import for re-export for carrying out Currently, investment projects, construction, installation and production service are exempt from import tax.

Pursuant to Point d, Clause 1, Article 19 of the Law on Export Tax and Import Tax No. 107/2016/QH13 stipulating tax refund in the following cases: “Taxpayers have paid taxes on machinery, equipment, tools and methods. vehicles of organizations and individuals permitted to temporarily import for re-export, except for cases of renting for implementation of investment projects, construction and installation works, in service of production and re-export. abroad or export to non-tariff areas. The refundable import duty amount shall be determined on the basis of the remaining use value of goods when re-exported, calculated according to the time of use or stay in Vietnam. If the goods are no longer used, they will not be refunded”.

Pursuant to Clause 2, Article 2 of Decree No. 134/2016/ND-CP of September 1, 2016 of the Government stipulating taxable subjects, including: “Goods imported from export processing enterprises and export processing zones , tax suspension warehouses, bonded warehouses and other non-tariff areas compliant with the provisions of Clause 1, Article 4 of the Law on Export Tax and Import Tax on the domestic market.”

Pursuant to Point c, Clause 1, Article 10 of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, defining imported machinery and equipment agreed upon in processing contracts for processing Exempt import tax.

=> See details in Official Letter 6098/TCHQ-TXNK effective from September 24, 2019.

Circular 62/2019/TT-BTC Amending Circular 38/2018/TT-BTC Regulation on Origin of Export and Import Goods Issued by the Minister of Finance

 Model number:  62/2019/TT-BTC    Type of document:  Decision
 Issued place:  The Financial    Signed by:  Vu Thi Mai
 Date issued:  05/09/2019    Effective date:  21/10/2019 
 Notice day:  01/10/2019    Publication number:  From 787 to 788
   Status:  Not yet in effect

Amending Circular 38 on determining the origin of import and export goods

This is the prominent content in Circular 62/2019/TT-BTC amending Circular 38/2018/TT-BTC regulating the determination of the origin of export and import goods.

Accordingly, some articles of Circular 38 were amended and supplemented, such as:

– Amending Point b, Clause 4, Article 4 of the case of failing to submit documents certifying the origin of imported goods to the customs office;

– To amend Point h, Clause 6, Article 15 of the difference of HS codes on the goods origin certification documents with HS codes on import customs declarations;

– Supplementing Point d, Clause 1, Article 22 of the cases of refusing the document of origin of goods; …

=> See details in Circular 62/2019/TT-BTC effective from October 21, 2019.

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Circular 60/2019/TT-BTC Amending Circular 39/2015/TT-BTC Regulations on Customs Values ​​for Export and Import Goods Issued by the Minister of Finance

 Model number:  60/2019/TT-BTC    Type of document:  Circular
 Issued place:  Ministry of Finance    Signed by:  Vu Thi Mai
 Date issued:  30/08/2019    Effective date:  15/10/2019
 Notice day:  Updating    Publication number:  Updating
   Status:  Not yet in effect

Circular 60/2019/TT-BTC Amending Circular 39/2015/TT-BTC Regulations on Customs Values ​​for Export and Import Goods Issued by the Minister of Finance

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the Law on Intellectual Property No. 50/2005/QH11 dated November 29, 2005, the Law Amending and Supplementing a Number of Articles of the Intellectual Property Law No. 36/2009/QH12 of June 19, 2009;

Pursuant to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (GATT 1994);

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015 detailing and implementing measures of the Customs Law regarding customs procedures, customs inspection, supervision and control; Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing a number of articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and verifying law on the implementation of the Customs Law on customs procedures, customs inspection, supervision and control;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Customs,

The Minister of Finance promulgates a Circular amending and supplementing a number of articles of the Minister of Finance’s Circular No. 39/2015/TT-BTC of March 25, 2015, providing for customs value of goods. chemical import and export.

=> Circular 60/2019/TT-BTC takes effect from October 15, 2019.

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