Official Letter 4593/TCT-KK In 2019, Regarding the Declaration of Exported Goods Returned When Tax Returned by Tax Authorities Issued by the General Department of Taxation

 Model number:  4593/TCT-KK    Type of document:  Official Letter
 Issued place:  General Department of Taxation    Signed by:  Nguyen Thi Thu Ha
 Date issued:  11/08/2019    Effective date:  11/08/2019
   Status:  Unknown

=> See details in Official Letter 4593/TCT-KK effective from November 8, 2019.

Circular 81/2019/TT-BTC Provisions on Risk Management in Customs Operations issued by the Minister of Finance

 Model number:  81/2019/TT-BTC    Type of document:  Circular
 Issued place:  Ministry of Finance    Signed by:  Vu Thi Mai
 Date issued:  11/15/2019    Effective date:  01/01/2020
 Notice day:  Updating    Publication number:  Updating
   Status:  Not yet in effect

=> Circular 81/2019/TT-BTC officially takes effect from 01/01/2020.

Circular 80/2019/TT-BTC Guiding Customs Procedures, Tax Administration, Fees And Charges For Imported and Exported Goods According to Decree 14/2018/ND-CP Guiding Merchandise Activities Trade Issued by Minister of Finance

 Model number:  80/2019/TT-BTC    Type of document:  Circular
 Issued place:  Ministry of Finance    Signed by:  Vu Thi Mai
 Date issued:  11/15/2019    Effective date:  01/01/2020
 Notice day:  Updating    Publication number:  Updating
   Status:  Not yet in effect

Customs procedures when border residents buy and sell through border gates

This is the content stated in Circular 80/2019/TT-BTC guiding customs procedures, management of taxes, fees and charges for imports and exports under Decree 14/2018/ND-CP on border trade activities.

Accordingly, customs procedures, management of taxes, fees and charges for imports and exports of border residents are as follows:

– Make a declaration on the border residents ‘export declaration and the border residents’ import declaration according to the form HQ2019/TKXKBG, HQ2019/TKNKBG in Appendix II of this Circular.

– The Customs Sub-department at border gate shall make certification on the declaration of goods as follows:

+ Registration officer receives the signed declaration and affixes the seal on the upper right corner of the declaration;

+ Customs officers calculate, collect and sign their names, affix their stamps at the bottom of the declarations at the customs office’s tax calculation and collection section.

The above declaration form is printed by the Customs office and distributed to border residents.

=> Circular 80/2019/TT-BTC takes effect from 01/01/2020.

Circular 22/2019/TT-BCT Provisions on Suspension of Transitional Business of Importing Plywood and Importing Plywood Into Vietnam for Re-Export to the United States Issued by the Minister of Industry and Trade

 Model number:  22/2019/TT-BCT    Type of document:  Circular
 Issued place:  Ministry of Industry and Trade    Signed by:  Tran Tuan Anh
 Date issued:  11/12/2019    Effective date:  12/27/2019
 Notice day:  Updating    Publication number:  Updating
   Status:  Valid until: 12/31/2024  

 

Pursuant to the June 12, 2017 Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 98/2017/ND-CP of August 18, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

At the request of the Director of Import and Export Department,

The Minister of Industry and Trade promulgates a Circular on temporary suspension of trading in transshipment and temporary import of plywood into Vietnam for re-export to the United States.

=> Circular 22/2019/TT-BCT officially takes effect from December 27, 2019.

Circular 21/2019/TT-BCT Stipulating Rules of Origin of Goods in ASEAN – Hong Kong Free Trade Agreement, China Issued by the Minister of Industry and Trade

 Model number:  21/2019/TT-BCT    Type of document:  Circular
 Issued place:  Ministry of Industry and Trade    Signed by:  Tran Tuan Anh
 Date issued:  11/08/2019    Effective date:  12/23/2019
 Notice day:  Updating    Publication number:  Updating
   Status:  Not yet in effect     

Pursuant to the Government’s Decree No. 98/2017/ND-CP of August 18, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Government’s Decree No. 31/201S/ND-CP of March 8, 2018, detailing the Law on Foreign Trade Administration on goods origin;

Implementing the ASEAN – Hong Kong Free Trade Agreement, China signed on March 28, 2018 in the Union of Myanmar;

At the request of the Director of Import and Export Department,

The Minister of Industry and Trade promulgates a Circular on Rules of Origin of Goods in the ASEAN-Hong Kong Free Trade Agreement, China.

=> Circular 21/2019/TT-BCT officially takes effect from December 23, 2019.

Circular 20/2019/TT-BCT Regulations on Internal Inspection Law Enforcement in Public Works by Market Management Forces Issued by Minister of Industry and Trade

 Model number:  20/2019/TT-BCT    Type of document:  Circular
 Issued place:  Ministry of Industry and Trade    Signed by:  Tran Tuan Anh
 Date issued:  10/30/2019    Effective date:  12/15/2019
 Notice day:  Updating    Publication number:  Updating
   Status:  Not yet in effect     

 

Pursuant to the March 8, 2016 Ordinance on Market Management;

Pursuant to the Government’s Decree No. 98/2017/ND-CP of August 18, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Prime Minister’s Decision No. 34/2018/QD-TTg of August 10, 2018, defining the functions, tasks, powers and organizational structure of the General Department of Market Management under the Ministry of Industry and Trade ;

At the request of the Director of the General Department of Market Management,

The Minister of Industry and Trade promulgates a Circular on internal inspection of law observance in official duties of Market Management forces.

=> Circular 20/2019/TT-BCT officially takes effect from December 15, 2019.

Official Letter 4443/TCT-CS, 2019 on Value Added Tax on Imported and Exported Goods, issued by the General Department of Taxation.

 Model number:  4443/TCT-CS    Type of document:  Official Letter
 Issued place:  General Department of Taxation    Signed by:  Luu Duc Huy
 Date issued:  10/31/2019    Effective date:  10/31/2019
   Status:  Unknown

The General Department of Taxation received Official Letter No. 2019/CMC P&T dated September 17, 2019 on VAT refund for goods imported and then exported. In this regard, the General Department of Taxation gives the following opinion:

Regarding this content, on May 14, 2018, the Ministry of Finance issued Official Letter No. 5537/BTC-CST. The General Department of Taxation also issued Official Letter No. 4032/TCT-CS dated October 17, 2018, Official Letter No. 825/TCT-CS dated March 13, 2019, Official Letter No. 2046ATCT-CS dated May 22, 2019. Company.

The General Department of Taxation gives opinions to CMC Production and Trading Co., Ltd.

=> See details in Official Letter 4443/TCT-CS effective from October 31, 2019.

Circular 23/2019/TT-BCT Provisions on Non-Application of Tariff Import Limits Sugar Originating Asean Countries Issued by Minister of Industry and Trade

 Model number:  23/2019/TT-BCT    Type of document:  Circular
 Issued place:  Ministry of Industry and Trade    Signed by:  Tran Tuan Anh
 Date issued:  11/13/2019    Effective date:  01/01/2020
 Notice day:  Updating    Publication number:  Updating
   Status:  Not yet in effect     

Remove import quota of sugar originating from ASEAN countries

On November 13, 2019, the Ministry of Industry and Trade issued Circular 23/2019/TT-BCT regulating the non-application of sugar import quota from ASEAN countries.

Accordingly, from January 1, 2020:

– Do not apply import tariff quotas on sugar (HS code 1701) originating from ASEAN countries in accordance with current laws.

– The amount of sugar imported from ASEAN countries is not included in the annual tariff quotas announced by the Ministry of Industry and Trade under the World Trade Organization (WTO) ‘s commitments to WTO countries. “The non-application of sugar import tariff quotas is implemented as committed in the ASEAN Free Trade Area (AFTA). However, the opening of the sugar market will also bring challenges and fierce competition to Vietnam’s sugar industry. Therefore, it is hoped that the Government as well as the Ministry of Industry and Trade will have appropriate measures such as the application of trade remedies and import management in line with international commitments to ensure fair competition. reasonable protection of domestic production if there is a sudden increase of imports leading to losses to Vietnamese businesses ”- This is the opinion of Lawyer Bui Tuong Vu, Director of the LIBRARY LAW.

In addition, the import tax rate for sugar products originating from ASEAN countries complies with the Government’s regulations.

=> Circular 23/2019/TT-BCT officially takes effect from 01/01/2020.

Official Letter 6894/TCHQ-GSQL 2019 On Accelerating Customs Clearance For Export Seafood To China Issued By The General Department Of Customs

 Model number:  6894/TCHQ-GSQL    Type of document:  Official Letter
 Issued place:  General Department of Customs    Signed by:  Mai Xuan Thanh
 Date issued:  11/04/2019    Effective date:  11/04/2019
   Status:  Unknown

In recent years, the General Department of Customs has received feedbacks from some localities (Quang Ninh and Lang Son) and information on the mass media about problems and difficulties in agricultural and aquatic export activities. production in China market. In order to contribute to solving the above difficulties and obstacles, timely supporting enterprises and avoiding export congestion at border gates, the General Department of Customs requests the local Customs Departments to organize the implementation of a Number of solutions:

1. Arranging cadres and civil servants to handle goods export procedures 24/7 for consignments gathered at the border border areas until the expiry of the working time in China and enterprises mentioned recommendations.

2. For lots of goods that have gone through export customs procedures but have not yet met the standards, quality, traceability and packing specifications prescribed by China, the customs office shall create conditions for Enterprises are allowed to carry out activities of changing packages, classifying, re-packing goods, affixing stamps on traceability in warehouse and yards areas under the supervision of customs offices and ensuring activities. This activity does not change the origin, origin or category of goods declared on the customs declaration.

3. Coordinating with functional agencies in the province and enterprises dealing in warehouses and yards at border gates:

a) Arrange a reasonable transport channel for export and import goods, with priority given to exported goods.

b) Arranging and planning the areas of warehouses and storage yards for goods at the border gate to support loading and unloading, storage, preservation and other services for export goods.

c) Publicly posting the Chinese regulations on standards, quality, traceability and goods labels; list of items and businesses Vietnam is exported to China for businesses to know, implement.

d) Discussing with the Chinese authorities to organize the dissemination, introduction and dialogue with Vietnamese businesses of Chinese management policies on agricultural and aquatic products and other types of export goods of Vietnam so that Vietnamese enterprises can catch and unify them in time.

The General Department of Customs has ideas for the Customs Departments of Quang Ninh, Lang Son, Ha Giang, Cao Bang, Lao Cai and Dien Bien provinces to implement. In case of any arising problems, report it to the General Department of Customs (via the Customs Management Supervision Department) for guidance on handling.

=> See details in Official Letter 6894/TCHQ-GSQL effective from 04/11/2019.

Official Letter 6889/TCHQ-GSQL Year 2019 On Implementation of Customs Clearance For Imported Petrol And Oil At 03 Petroleum Stores Of Military Petroleum Corporation Issued by General Department of Customs

 Model number:  6889/TCHQ-GSQL    Type of document:  Official Letter
 Issued place:  General Department of Customs    Signed by:  Mai Xuan Thanh
 Date issued:  11/01/2019    Effective date:  11/01/2019
   Status:  Unknown

Responding to Document No. 793/CT-KD of October 22, 2019 of One Member Company Limited – Military Petroleum Corporation (the Company) on the request for carrying out procedures for petrol and oil import and export at 03 depots gasoline K99 (in Hai Phong), K83 (in Da Nang) and K662 (in Nha Trang), the General Department of Customs has the following opinions:

Agreeing to the Company continue to carry out customs procedures for import and export of petrol and oil shipments, temporary import for re-export at 03 petroleum depots K99 (in Hai Phong), K83 (in Da Nang) and K662 (in Nha Trang) (including activities of leasing petroleum depots to depots for import-export and temporary import for re-export petrol) while waiting for the Company to complete the procedures to be approved by the General Department of Customs. receive 03 above-mentioned petrol and oil depots eligible for inspection and supervision by customs offices according to the Government’s Decree No. 68/2016/ND-CP of July 1, 2016.

The General Department of Customs replies to the one-member limited liability company – Military Petroleum Corporation known and implemented.

=> See details in Official Letter 6889/TCHQ-GSQL effective from November 1, 2019.