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Circular 04/2019/TT-BTC Abolishing a number of Circulars in the field of Export Tax and Import Tax Issued by the Minister of Finance

 Model number:  04/2019/TT-BTC    Type of document:  Circular
 Issued place:  Ministry of Finance    Signed by:  Vu Thi Mai
 Date issued:  18/01/2019    Effective date:  04/03/2019
 Notice day:  02/03/2019    Publication number:  From 247 to 248
   Status:  Still validated

To annul a number of circulars of the Minister of Finance in the field of export tax and import tax

Pursuant to the Law on Export Tax and Import Tax No. 107/2016/QH13 dated April 6, 2016;

Pursuant to the Law on Promulgation of Legal Documents No. 80/2015/QH13 dated June 22, 2015;

Pursuant to the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles and measures for implementation of the Law on Export Tax and Import Tax;

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

Implementing Official Letter No. 10661/VPCP-KTTH dated November 2, 2018 of the Government Office on export tax on construction materials brought from the domestic market into non-tariff areas and import tax exchanged with receivers. on-duty watch for fishermen;

At the proposal of the Director of Tax Policy Department,

The Minister of Finance promulgates a Circular to repeal a number of Circulars of the Minister of Finance in the field of export tax and import tax.

=> Circular 04/2019/TT-BTC takes effect from March 4, 2019.

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Circular 56/2019/TT-BTC Amending Circular 49/2015/TT-BTC Stipulating Customs Procedures for Letters, Packages, Packages of Export and Import Goods Sent by Enterprises’ Postal Services Designated and Circular 191/2015/TT-BTC Stipulating Customs Procedures for Export, Import, Transit Goods Sent via International Courier Service Issued by the Minister of Finance

 Model number:  56/2019/TT-BTC    Type of document:  Circular
 Issued place:  Ministry of Finance    Signed by:  Vu Thi Mai
 Date issued:  23/08/2019    Effective date:  15/10/2019
 Notice day:  Updating    Publication number:  Updating
   Status:  Not yet in effect

06 cases of canceling electronic customs declaration with import-export goods of group 1

This is the featured content mentioned in Circular 56/2019/TT-BTC amending Circular 49/2015/TT-BTC dated 14/4/2015 and Circular 191/2015/TT-BTC November 24,2015.

Accordingly, when carrying out e-customs procedures for packages and goods of group 1 exported or imported via postal service, enterprises must cancel customs declarations in the following cases:

– Cases prescribed in Clause 11, Article 1 of Circular 39/2018/TT-BTC;

– Declare multiple customs declarations for the same package or goods parcel (duplicating the declaration information);

– Packages and packages of imported goods have declared customs declarations and completed destruction procedures in Vietnam according to regulations;

– Customs declarations are declared according to groups of packages and packages not in compliance with regulations after handling violations;

– Low-value customs declarations that misrepresent information are not allowed to be amended, supplemented as prescribed;

Except for cases where customs clearance or release of goods and goods has passed through customs supervision areas or has been exported;

– The consignee refuses to accept the package, the package of imported goods has registered the declaration but not yet cleared.

=> Circular 56/2019/TT-BTC takes effect from October 15, 2019.