Month: November 2019

Model number:	6441/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Luu Manh Tuong
Date issued:	10/10/2019		Effective date:	10/10/2019
			Status:	Unknown

In response to Official Letter No. 2729/HQHCM-TXNK dated September 19, 2019 of the Ho Chi Minh City Customs Department reporting problems related to the handling of delayed payment arisen after clearing the overpaid amount with the overpaid amount. outstanding debts of enterprises which have been dissolved, ceased to operate or removed business addresses under the guidance in Official Dispatch No. 4656/TCHQ-TXNK of July 18, 2019 of the General Department of Customs, the General Department of Customs has the following opinions: Following: Article 46 of Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 providing for tax payment dates is determined as follows:

“1. The State Treasury, commercial banks, other credit institutions or service organizations certify on taxpayers’ tax receipts in case of tax payment by bank transfer;

2. The State Treasury, tax administration agencies or organizations authorized by tax administration agencies to collect taxes shall issue tax receipts in case of direct tax payment in cash. ”

=> See details in Official Letter 6441/TCHQ-TXNK, effective from 10/10/2019.

Model number:	6424/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Dao Thu Huong
Date issued:	09/10/2019		Effective date:	09/10/2019
			Status:	Unknown

General Department of Customs received Official Letter No. 2763/HQHN-KTSTQ dated August 28, 2019 of the Customs Department of Ho Chi Minh City. Hanoi about problems in time of tax assessment. Regarding this, the General Department of Customs has the following opinions:

The General Department of Customs issued Official Letter No. 7183/TCHQ-TXNK dated November 2, 2017 and Official Letter No. 1140/TCHQ-TXNK dated March 5, 2018, providing guidance on tax classification and handling of food items. liquid function. Request the Hanoi City Customs Department based on the customs dossier, actual import goods, post-clearance inspection results, compare current regulations on commodity classification and apply the effective tax rates. At the time of opening the above declaration and guidance of the General Department of Customs to determine the code and handle tax according to regulations.

The General Department of Customs notifies Hanoi Customs Department for information and implementation.

=> See details in Official Letter 6424/TCHQ-TXNK effective from October 9, 2019.

Model number:	6414/TCHQ-PC		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Hoang Viet Cuong
Date issued:	09/10/2019		Effective date:	09/10/2019
			Status:	Unknown

 

The General Department of Customs receives Official Letter No. 5756/VPCP-DMDN dated July 1, 2019 of the Government Office on the recommendation of Lawsoft Joint Stock Company to send an email via the petition receiving system of the Government Office, General Department. Customs has the following opinions:

The Ministry of Finance has issued a consolidation document No. 46/VBHN-BTC dated September 26, 2019 detailing and enforcing Customs Law regarding customs procedures, customs inspection, supervision and control. (This document is incorporated from 03 Decrees: Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law regarding customs procedures and inspection. Investigation, supervision and control; Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing a number of articles of Decree No. 08/2015/ND-CP dated 21 January 2015 of the Government detailing and enforcing Customs Law on customs procedures, inspection, supervision, and customs control and Decree No. 68/2016/ND-CP dated July 1, 2016 Government regulations for 2016 conditions for dealing in duty-free goods, warehouses and places for carrying out customs procedures, gathering, inspecting and supervising customs). Please update this document to implement.

Above is the opinion of the General Department of Customs, we would like to convey to you.

=> See details in Official Letter 6414/TCHQ-PC effective from October 9, 2019.

Model number:	6339/TCHQ-VP		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Hoang Viet Cuong
Date issued:	04/10/2019		Effective date:	04/10/2019
			Status:	Unknown

In order to implement the Government’s Decree No. 09/2019/ND-CP of January 24, 2019, providing for the reporting regime of state administrative agencies, the Ministry of Finance issued Official Letter No. 8611/BTC. -VP of July 26, 2019 guiding the implementation of Decree 09/2019/ND-CP. The General Department of Customs requests units of the General Department of Customs department to perform the following:

1. The units assigned to assume the prime responsibility for drafting legal documents and administrative documents have the regime of periodical reporting strictly observing Points 1.1; 1.2; 1.3; 1.4, item 1 dispatch No. 8611/BTC-VP dated July 26, 2019.

2. The Department of Information Technology and Customs Statistics presides over the implementation of Point 1.5, Section 1 of Official Dispatch No. 8611/BTC-VP of July 26, 2019.

3. The Office of the General Department presides over the implementation of Point 1.6, Section 1 of Official Letter No. 8611/BTC-VP of July 26, 2019.

The General Department of Customs notifies the units to know and implement them.

=> See details in Official Letter 6339/TCHQ-VP effective from October 4, 2019.

Model number:	6275/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Le Manh Hung
Date issued:	01/10/2019		Effective date:	01/10/2019
			Status:	Unknown

 

In response to Official Letter No. 0609/GVN of September 6, 2019 of GEMOPIA VINA One-member Co., Ltd. on applying for adjustment of value reduction on import declarations, the General Department of Customs has the following opinions:

Pursuant to Point d, Clause 2, Article 15 of the Finance Ministry’s Circular No. 39/2015/TT-BTC of March 25, 2015, defining conditions, dossiers and procedures for declaring and examining discounts then:

“D. Discount:

d.1) Only be adjusted unless the following conditions are met:

d.1.1) Discounts in one of the following types of discounts:

d.1.1.1) Discount based on the commercial level of the goods purchase and sale transaction;

d.1.1.2) Discount based on the quantity of goods traded;

d.1.1.3) Discount based on the form and time of payment

Through reviewing the application file for reduction of import value of GEMOPIA VINA One-member Co., Ltd., enclosed with Official Letter No. 0609/GVN dated September 6, 2019, at Point 4.1, 4.2 of Digital Trade Contract LF 190225-IN dated 25/02/2019:

“- 4.1. The buyer pays the whole amount of 388,415.04 USD after receiving goods within 1.5 months;

– 4.2. After 1.5 months from the date of receiving the goods. The buyer has not yet paid, the buyer will be fined an additional late payment of 13% of the total contract value. The total amount payable is 438,909USD”.

=> See details in Official Letter 6275/TCHQ-TXNK effective from October 1, 2019.

Model number:	56/2019/QĐ-UBND		Type of document:	Decision
Issued place:	Ha Tinh Province		Signed by:	Duong Tat Thang
Date issued:	17/10/2019		Effective date:	01/11/2019
Notice day:	Updating		Publication number:	Updating
			Status:	Still Validated

Pursuant to the June 19, 2015 Law on Organization of Local Government;

Pursuant to the Law on Promulgation of Legal Documents dated June 22, 2015;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Fees and Charges;

Pursuant to the Ministry of Finance’s Circular No. 250/2016/TT-BTC of November 11, 2016, guiding fees and charges falling under the deciding competence of People’s Councils of provinces and centrally run cities;

Pursuant to the Ministry of Finance’s Circular No. 303/2016/TT-BTC of November 15, 2016, guiding the printing, issuance, management and use of vouchers of fee and fee collection under the Budget. Government;

Pursuant to the Resolution No. 26/2016/NQ-HDND dated December 15, 2016 of the People’s Council of Ha Tinh province stipulating the rates of collection, exemption, reduction, collection, management, and use of fees and charges. fees under the jurisdiction of the provincial People’s Council in Ha Tinh province; Resolution No. 148/2019/NQ-HDND amending Article 5, Article 6 of Resolution No. 26/2016/NQ-HDND providing for rates, exemption, reduction, collection, payment, management and use of fees, The fee is under the jurisdiction of the Provincial People’s Council in Ha Tinh province.

=> See details in Decision 56/2019/QD-UBND effective from November 1, 2019.

Model number:	6091/TCHQ-GSQL		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Vu Le Quan
Date issued:	24/09/2019		Effective date:	24/09/2019
			Status:	Unknown

In response to Official Letter No. 1295/HQCT-NV of August 8, 2019 of the Customs Department of Ho Chi Minh City Can Tho on the location of customs procedures for imported goods to implement the project of Duyen Hai 2 Coal-fired Thermal Power Plant of Janakuasa Vietnam Co., Ltd., the General Department of Customs has the following opinions:

Pursuant to Article 85 of Circular No. 38/2015/TT-BTC of March 25, 2015 of the Ministry of Finance, imported goods of Duyen Hai 2 Coal-fired Thermal Power Plant project were completed by the Customs Department. Can Tho city shall issue a list of duty-free imported goods at the CK Long Customs Sub-Department or Tay Do Customs Sub-Department under the Can Tho City Customs Department. Particularly for goods imported for assembly into complete assemblies or chains and goods imported into lots of goods and cannot be deducted at the time of importing goods, the previous goods lot has been made at the Customs Branch of CK. Vinh Long, if the subsequent consignments are made at Tay Do Customs Sub-Department, in order to ensure the management requirements strictly according to the provisions at Point b, Clause 2, Article 105 of Circular No. 38/2015/TT-BTC, Customs Department of Can Tho city guides organizations, individuals and Customs Branch to implement as follows:

– When importing, organizations or individuals must declare in detail the specific quantities and names of goods actually imported and clearly state the goods of the combination or line on the list of registered duty-free goods. Within 15 days after the end of the importation of the last goods lot of each combination, line, organization or individual, it is required to sum up the imported declarations for the customs office to check and deduct the number. amount of each combination and line on the deduction monitoring sheet;

– Can Tho City Customs Department is responsible for directing Vinh Long Customs Branch and Tay Do Customs Department in coordinating the monitoring, management and subtraction on the monitoring sheet to ensure strict management. on quantity and types of assembly into assemblies and chains according to the granted List.

General Department of Customs will reply to Can Tho City Customs Department for implementation. In case of problems arising beyond the authority, promptly report and propose handling to the General Department of Customs (Customs Management Supervision Department) for guidance.

=> See details in Official Letter 6091/TCHQ-GSQL effective from September 24, 2019.

Model number:	6672/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Nguyen Ngoc Hung
Date issued:	23/10/2019		Ngày hiệu lực:	23/10/2019
			Status:	Unknown

The General Department of Customs received the transfer note No. 1450/PC-VPCP on October 7, 2019 of the Government Office transferring Official Letter No. 190923/CV-BIOZYM on September 23, 2019 of Biozym Production and Services Co., Ltd. reflect problems on refund of overpaid tax on imported goods. In this regard, the General Department of Customs has the following opinions:

On September 25, 2019, the Customs Branch of Hai Phong Port Area 3 (Customs Department of Hai Phong City) issued Decision No. 1451/QD-HQKV3 on refunding the overpaid tax on goods. Import at the request of Biozym Production and Service Co., Ltd. with the amount of VND 410,840,118 (of which: import tax of VND 373,491,016, VAT of VND 37,349,102). Proposing Biozym Production and Services Co., Ltd., please contact Hai Phong Port Area 3 Customs Branch (Customs Department of Hai Phong City Customs) for specific instructions.

The General Department of Customs informed to Biozym Production and Services Co., Ltd.

=> See details in Official Letter 6672/TCHQ-TXNK effective from October 23, 2019.

Model number:	6671/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Dao Thu Huong
Date issued:	23/10/2019		Ngày hiệu lực:	23/10/2019
			Status:	Unknown

The General Department of Customs received the Official Letter No. 2926/HQHN-TXNK dated September 11, 2019 of the Customs Department of Ho Chi Minh City. Hanoi on the classification of driving microprocessor products. 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 commodity classification and analysis to classify goods; analyzing for quality inspection, food safety inspection for export and import goods; Pursuant to the Ministry of Finance’s Circular No. 65/2017/TT-BTC of June 27, 2017, promulgating the List of Vietnam’s exports and imports.

The item according to the analysis results No. 188/KĐ1-NV of April 12, 2019 of KĐHQ 1 Department is determined as: The controller is installed in the car, receiving signals from the steering angle sensors for distribution. integrated, processed and controlled electric power steering motor in the programmed mode, helping the driver control easily.

On the basis of information and photos of the City Customs Department. In Hanoi, the microprocessor microprocessor is a controller composed of a circuit board that has been attached with components, with outer cover, programmed to automatically control the power steering motor. There is no physical button or touch screen to interact with the driver, so it is not suitable as a control panel. Appropriate commodity items of heading 85.37, code 8537.10.99.

General Department of Customs notifies City Customs Department. Hanoi knows and executes.

=> See details in Official Letter 6671/TCHQ-TXNK effective from October 23, 2019.

Model number:	6670/TCHQ-TXNK		Type of document:	Official Letter
Issued place:	General Department of Customs		Signed by:	Dao Thu Huong
Date issued:	23/10/2019		Ngày hiệu lực:	23/10/2019
			Status:	Unknown

 

General Department of Customs received Official Letter No. 300719-Minichip/CGSQLHQ dated July 30, 2019 of ANHEUSER-BUSCH INBEV Vietnam Beer Co., Ltd on guiding the import of Lignocel HB 500/1000, the General Department of Customs has Comments are as follows:

Refer to the detailed explanation of heading 44.01, Wood chips and waste, cannot be used as wood materials. These materials are used only for making pulp (for making paper) and for making particle board and fiberboard or as fuel. This includes scrap from scrap sawmill; defective products; broken boards; Wooden crates cannot continue to use; bark and shavings (whether or not in blocks, cakes, pellets or similar forms); other wood waste in the process of carpentry; used dyed wood and wood or bark used for tanning. This heading also includes wood scraps and construction waste and broken and cannot be used as wood materials. However, wood articles not separated and suitable for reuse (for example, beams, beams, planks, doors) are to be classified in their respective headings.

– Refer to Note to heading 44.05, Wood pulp is obtained when crushing sawdust, wood chips or wood scraps or sawdust. It is used as a filler in the plastics industry, in the manufacture of particle board or linoleum. Wood pulp can be distinguished from sawdust in heading 44.01 on the basis of smaller and more uniform particle size

Note 1b to chapter 44 prescribes wood, in the form of flakes, chips, shavings, crushed or pulverized, used principally in the manufacture of perfumery, pharmaceuticals, or insecticides, fungicides or other fungi. similar purposes (heading 12.11)

Pursuant to Article 16 of Decree No. 08/2015/ND-CP of January 21, 2015 of the Government, the classification of goods is based on customs and dossiers, technical documents and components, physical properties, goods, features and utilities of export and import goods.

=> See details in Official Letter 6670/TCHQ-TXNK effective from October 23, 2019.