PART A
GENERAL PROVISIONS
I. TAXABLE OBJECTS:
Except for those specified in Section II, Part A of this Circular, goods in the following cases shall be liable to import tax or export tax.
1. Goods exported or imported through Vietnamese border gates or border, including goods exported or imported through border gates on land, rivers, at seaports, airports, transnational railways, international posts and other customs procedure clearance venues established under decisions of competent state agencies.
2. Goods brought from the domestic market into non-tariff zones and vice versa.
3. Other traded or exchanged goods that are considered imports or exports.
II. NON-TAXABLE OBJECTS:
Goods in the following cases shall not be liable to export or import tax:
1. Goods transited and transported by mode of border-gate transshipment through Vietnam’s border gates or border under the provisions of customs law.
2. Humanitarian aid goods, non-refundable aid goods provided by foreign governments, United Nations organizations, inter-governmental organizations, international organizations, foreign non-governmental organizations (NGOs), foreign economic organizations or individuals to Vietnam and vice versa, for socio-economic development or other humanitarian purposes, under official documents between the two parties which are approved by competent authorities; humanitarian aid and emergency relief for overcoming consequences of wars, natural calamities or epidemics.
3. Goods exported from non-tariff zones to abroad; goods imported from abroad into non-tariff zones and only used therein; goods brought from one non-tariff zone to another.
4. Exported petroleum belonging to the State’s natural resources.
III. TAXPAYERS; SUBJECTS AUTHORIZED TO PAY TAX OR ALLOWED TO PAY TAX ON BEHALF OF OTHERS OR TO GUARANTEE TAX PAYMENT:
1. Taxpayers specified in Article 4 of the Import Tax and Export Tax Law, including:
1.1. Owners of imports or exports.
1.2. Organizations undertaking consignment of goods export or import.
1.3. Individuals having imports or exports upon entry or exit; sending or receiving goods through Vietnamese border gates or border.
2. Subjects authorized to pay tax or allowed to pay tax on behalf of others or to guarantee tax payment, including:
2.1. Customs procedure clearance agents, for cases where they are authorized by taxpayers to pay import or export tax.
2.2. Enterprises providing international postal or express mail services, for cases where they pay taxes on behalf of taxpayers.
2.3. Credit institutions or other organizations operating under the Law on Credit Institutions, for cases of providing guarantee for, or paying tax on behalf of, taxpayers under the provisions of Section III, Part C of this Circular.
IV. APPLICATION OF TREATIES
Where a treaty to which the Socialist Republic of Vietnam is a contracting party contains provisions on import tax or export tax different from those of this Circular, the provisions of such treaty shall apply.
V. TAX ON GOODS BOUGHT, SOLD OR EXCHANGED BY BORDER RESIDENTS:
Goods bought, sold or exchanged by border residents within certain quotas shall be tax-free, their quantities in excess of such quotas shall be taxed.
Tax-free quotas of goods bought, sold or exchanged by border residents shall comply with the Prime Minister’s decisions.
VI. CUSTOMS VALUATION:
1. The customs valuation provided for in this Circular is aimed to calculate taxes and make statistics on exports and imports.
1.1. Customs value used for the taxation purpose (hereinafter referred to as dutiable value) shall be determined on the principles and by the method provided for at Point 1.2, Section I, Part B of this Circular.
1.2. Customs value used for the statistical purpose (hereinafter referred to as statistical value) shall be determined on the following principles:
1.2.1. For taxable goods, their statistical value shall be their dutiable value already determined on the principle and by the method stated at Point 1.2, Section I, Part B of this Circular.
1.2.2. For goods which are not liable to tax, tax-free, are considered for tax exemption or the dutiable value of which cannot be determined under the provisions of Point 1.2, Section I, Part B of this Circular, their statistical value shall be the value declared by customs declarants.
Statistical value data shall be collected, preserved and used under current regulations on customs statistics.
2. The determination of dutiable value shall be based on information and documents recorded and reflected on accounting principles laid down in Vietnam’s Accounting Law and general accounting principles accepted by concerned countries.
VII. EXCHANGE RATES FOR THE DUTIABLE VALUE DETERMINATION, TAX PAYMENT CURRENCY:
1. The rate of exchange between Vietnam dong and a foreign currency used for the dutiable value determination shall be the average transaction exchange rate on the interbank foreign currency market publicized by the State Bank of Vietnam at the time of tax calculation, published on Nhan Dan (People) daily and the website of the State Bank of Vietnam; on a day when Nhan Dan daily is not published or is published without exchange rate information or no exchange rate information is put on the website or reaches the border gate, the preceding day’s exchange rate already used for determination of the dutiable value shall be used.
Where a taxpayer makes declaration before the date of registration of the customs declaration, the exchange rate used on the date of declaration shall be used, provided that such date is no more three days earlier than the date of registration of the customs declaration.
For a foreign currency for which the average exchange rate of transactions on the interbank foreign currency market has not yet been publicized by the State Bank of Vietnam, its exchange rate shall be determined on the basis of the USD-VND exchange rate and the exchange rate between the USD and such foreign currency publicized by the State Bank of Vietnam at the time of tax calculation.
2. Tax payment currency: Import tax and export tax may be paid in Vietnam dong or a freely convertible foreign currency. Such foreign currency shall be converted into Vietnam dong at the average transaction exchange rate on the interbank foreign currency market publicized by the State Bank of Vietnam at the time of tax calculation.
VIII. INTERPRETATION OF TERMS:
The terms used in this Circular shall be interpreted as follows:
1. Goods sale and purchase contract means an agreement in the written form on goods sale and purchase for importing goods into Vietnam, whereby the seller is obliged to deliver goods and transfer the ownership thereof to the buyer and receive a sum of money; the buyer is obliged to pay a sum of money to the seller and receives the goods. Telegraphs, telexes, faxes, e-mails and other electronic communication forms printed on paper shall also be considered to be in written form.
2. Buying commission means a sum of money paid by the buyer to his/her representing agent for buying imports at the most reasonable price.
3. Sale commission means a sum of money paid by the seller to his/her representing agent for selling exports to the buyer.
4. Brokerage charge means a sum of money paid by the buyer or seller or both buyer and seller to the broker who assumes the intermediate role in the transaction of buying imports.
5. Royalties and license fee mean sums of money paid directly or indirectly by the buyer to the copyright holder or licenser for using a product for which intellectual property rights have been registered. For example, money paid for patents, design copyrights, trademarks, trademark use rights, authorship or production permits.
6. Goods shall be regarded to be of approximate values if the difference of these values is affected by the following objective factors:
- The nature of goods, characteristics of goods-manufacturing industries;
- The seasonability of goods;
- Insignificant commercial difference.
In considering the approximation of two values, they must be put under the same sale and purchase conditions.
7. Identical imports are imports which are the same in all aspects, including:
- Physical characteristics, such as product appearance, constituent materials, manufacturing method, functions, use purposes, mechanical, physic, chemical characteristics;
- Product quality;
- Reputation of trademarks;
- Being made in the same country, by the same manufacturer or authorized manufacturer;
Imports shall also be considered identical if they basically meet all conditions on identical imports except for insignificant differences in appearance, such as color, shape and design, which, however, do not affect their value.
Imports shall not be considered identical if the process of manufacturing one of these goods involves similar technical designs, construction designs, development plans, artistic designs, design drawings, plans, sketches or service products which are made in Vietnam and supplied free of charge by the buyer to the seller.
8. Similar imports are goods which, though not alike in all aspects, have the same basic characteristics, including:
- Having like component materials and being made by the same manufacturing method;
- Having the same function and use purposes;
- Being of the same quality;
- Being commercially interchangeable, namely, buyers will accept the substitution of this good by the other good;
- Being manufactured in the same country, by the same manufacturer or the same authorized manufacturer, and imported into Vietnam.
Imports shall not be considered similar if the process of manufacturing one of these goods involves similar technical designs, construction designs, development plans, artistic designs, design drawings, plans sketches or service products which are made in Vietnam and supplied free of charge by the buyer to the seller.
9. Goods sold immediately after being imported mean goods sold by the importer to the first-time purchaser on the domestic market after being imported.
For example, after importing goods, importer A sells such goods to first-time purchasers M, N and K at different commercial levels. M, N and K then sell such goods to buyers E, F and G. In this case, goods sold by A to M, N and K are goods sold immediately after being imported.
10. Imports of the same class or kind are those belonging to one group or a range of groups of goods manufactured by a particular industry or industry sector, including identical and similar imports.
For example: Construction steel commodities, including steel rod, twisted and shaped steel (in the shapes of letters U, I, V, etc.), manufactured by the steel manufacture industry, are of the same kind.
- In the method of determining the dutiable value on the basis the deductible value, imports of the same class or kind are goods imported from any other country into Vietnam, regardless of their origin.
- In the method of determining the dutiable value on the basis of the computed value, imports of the same class or kind are imported goods of the same origin as goods being valued.
11. First border-gate of importation means the port of destination shown on the bill of lading. For transportation by road, railway or river, the first border gate of importation is the port of destination stated in the contract.
Tìm kiếm
Thông tư 113/2005/TT-BTC (Bản Word)