THE MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 193/2012/TT-BTC
Hanoi, November 15, 2012
CIRCULAR
Promulgating the preferential import and export tariff according to
the list of taxable products
Pursuant to the Law on Export and import tax dated June 14th 2005;
Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 dated
November 29th 2006, approving Protocols on the participation in the
Agreement on establishing the World Trade Organization of the Socialist
Republic of Vietnam;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September
28th 2007 of the Standing Committee of the National Assembly,
promulgating the Export tariff according to the list of taxable headings and
the tax bracket on each heading, the preferential import tariff according to
the list of taxable headings and preferential tax bracket on each heading
Pursuant to the Resolution No. 710/2008/NQ-UBTVQH12 dated November
22nd 2008 of the Standing Committee of the National Assembly, amending
the the Resolution No. 295/2007/NQ-UBTVQH12 dated September
28th 2007;
Pursuant to the Resolution No. 830/2009/UBTV12 dated October
17th 2009 of the Standing Committee of the National Assembly, amending
and supplementing the Resolution No. 295/2007/NQ-UBTVQH12 dated
September 28th 2007 and the Resolution No. 710/2008/NQ-UBTVQH12
dated November 22nd 2008;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August
13th 2010, detailing the implementation of a number of articles of the Law
on Export and import tax;
Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated
November 27th2008, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance ;
At the request of Chief of Department of Tax Policy;
The Minister of Finance promulgated the Circular on Promulgating the
preferential import and export tariff as according to the list of taxable
products.
Article 1. Promulgating with this Circular the preferential import and
export tariff as the list of taxable products
1. Export Tariff according to the list of taxable products specified in Annex
I.
2. Preferential Import Tariff according to the list of taxable products
specified in Annex II.
Article 2. Export tariff according to the list of taxable products
1. Export Tariff according to the list of taxable products specified in Annex
I includes the description of the goods (goods group name and goods
name), codes (goods group includes 04 numbers, includes 08 numbers ),
the export tax specified for products or groups of products taking duty for
export tax. When doing customs procedures , customs declarants shall
declare code of goods of the 08 numbers defined in the export tariff. If the
products are not specified the codes of 8 numbers as the list of Export
Tariff, the customs declarants must still declare the code of this product in
08 numbers that is corresponding to the code in Preferential Import Tariff
as provisions of Section I of Annex II attached with this circular and
recorded export tax for each group or subgroup in Export Tariff.
For example, products made from conifers have to declare the code on 08
numbers 4404.10.00 and apply export tax rate of 5% of the 4404 group.
2. In case of that the product is not specifically named in the export tariff,
when making customs procedures, the customs declaration must still
declare the product codes of the 08 numbers corresponding to the product
in the prefererental import tariff specified in Section I of Annex II attached
this Circular and recorded export tax rate of 0% (zero percent).
3. Export tax of goods manufactured or processed from imported raw
materials:
a) In case of that goods are determined to be eligible to be produced,
processed from imported raw shall be exempt from export duties. Wood
products painted , varnished, and attached screws shall be determined as
accessories.
b)In case of that goods are manufactured, processed from two sources:
Imported raw material and domestic origin materials shall be exempt from
export tax on goods exported corresponding to the amount of imported
material used to produce, process the goods actually exported. Total
number of goods manufactured or processed from domestic raw materials
have to apply export tax as specified export tax rate.
c) Records not having to pay export tax on exported goods and submit
customs authorities, includes
- A public written document requesting no export tax on exported goods
manufactured, processed from imported raw materials, including detailed
explanations of the quantity and value of imported raw materials used to
manufacture or process exported goods. The number of exported goods
manufactured or processed from domestic raw materials has to pay export
tax as specified export tax rate for this good.
- The declaration for importing ingredients made customs procedures:
Submit 01 copies, 01 original for comparison;
- Export goods declaration: Submit 01 original;
- The contract for export, import ; export and import consignment contract
if in form of i export, import consignment: Submit 01 copies;
- The contract for the sale of goods (in the case of enterprises importing
raw materials in the production and processing of export products but not
directly export or entrust the export to other businesses that sell directly
exported outside): Submit 01 copies;
- The association contract for production and processing of exported goods
if in the case associated production and processing of export goods: Submit
01 copies;
- The registration of the imported raw materials for production or
processing of exported goods stating the imported raw materials, domestic
raw materials (each imported goods declaration registration materials 01
times): Enterprises submit 01 original and 01 copies
- A list of declarations for imported materials used to manufacture or
process exported goods, clearly stating the number of imported materials:
Submit 01 copies;
- A list of documents requesting no tax: Pay 01 originals.
The contents of the no-tax declaration for exported goods are defined with
the guidance in Circular No. 194 / 2010/TT-BTC dated December 6,2010
of Ministry of Finance guiding customs procedures, customs inspection and
supervision, export tax, import tax and tax management for exported and
imported goods.
4. For a number of golden goods (heading 71.08), gold jewelery (heading
71.13), gold furniture industry (heading 71.14) and other gold products
(heading 71.15) is applied at export tax rate of 0% Beside customs records
for exported goods as a general rule, must have gold identification of the
assessment agencies implementing the guidance in Circular No.
49/2010/TT-BTC dated April 12,2010 of the Ministry of Finance guiding
the classification, applied tariffs on exported and imported goods
(presenting 01 original for reference, 01 copy for customs authorities). In
case of that gold goods are made from imported materials and exported in
the form of exported production,the customs procedures are not required to
present but must present the license to import gold material of State Banks
under the provisions of Circular No. 16/2012/TT-NHNN dated May 25,
2012 (submit 01 stamped copies of and show business the original for
comparison).
Article 3. Preferential Import Tariff according to the list of taxable items
Preferential Import Tariff according to the list of taxable items specified in
Appendix II include:
1. Section I: Preferential Import Tax Rates is applied for 97 chapters on
the list of imported goods in Vietnam. Contents include descriptions of
goods (commodities group name and good’s name), numbers (groups of
goods, including 08 items digits), the preferential import tax rate specified
for groups of taxable goods.
2. Section II: Chapter 98 - Regulating code and Preferential import tax rate
for some categories of goods, commodities. The content includes:
a) Note and conditions for applying Preferential import tax rate. Group of
goods , goods being applicable Preferential Imports Tax Rate from the
group specified in Chapter 98.17 to 98.23 Group 98: Taxpayers have to
finalize the importation and usage of goods under in Section II Appendix II
attached herewith (except for imported goods of headings 9820, 9821 and
9823).
b) List of commodity groups, the commodities and preferential import tax
rate : Specifying the group name of goods, commodities, commodity codes
in Chapter 98, corresponding numbers of each group, the item in Section I
of Annex II (Chapter 97 on the list of Vietnam import tariffs) and
preferential import tax rates being applied in chapter 98.
c) The names and items made import tax rates on individual preferences if
the provisions of Chapter 98 are eligible to apply import tax incentives
especially in the current regulations, the selected pressure the import duty
rate special provisions in the Circular issued preferential import tariff or tax
special preferential import individual provisions of Chapter 98 of this
Circular. When customs procedures, the customs declaration must be
declared classified by the corresponding number 08 of Annex II, Section I
of the provisions of Chapter 98 and notes in Section II, Chapter number 98
on the side.
Article 4. Preferential tariffs on socks i used car imports
Tax incentives for import of used cars imports are defined as follows:
1. Passenger cars from 15 seats (including driver) of headings 87.02 and
87.03 apply tariffs as stipulated in Decision No. 36/2011/QD-TTg dated
June 29,2011 of the Prime Prime issuing import duties passenger cars of 15
seats or xuo ng used and the guidelines of the Ministry of Finance.
2. The import tax incentives for passenger cars from 16 seats (including
driver) heading 87.02 and goods transport vehicles with total vehicle
weight not exceeding 5 tonnes of heading 87.04 ( Except for frozen, waste
collection vehicles with compressed waste parts, car cement tanks, armored
vehicles for the transport of valuable goods, cement trucks and truck-style
mud bath barrel lifting is left) is 150%.
3. The import tariff preferences for different types of cars of heading 87.02,
87.03, 87.04 by 1.5 times compared to the tax rate of the preferential
import new cars of the same category headings 87.02, 87.03, 87.04
specified in Section I of Annex II - Preferential Import Tariff according to
the list of taxable items attached herewith.
Article 5. Organizations implement
1. This Circular takes effect from January 1 , 2013
2. Circular repealed:
a) 157/2011/TT-BTC Circular dated November 14 , 2011 of the Ministry of
Finance guiding tax rate of preferential export – import tariff under the list
of taxable items;
b) Circular No. 67/2012/TT-BTC dated April 27,2012 by the Ministry of
Finance adjusting preferential import tax rate for stainless steel bars and
rods in subheading 7222.30.10 in preferential import tariff;
c) Circular No.89/2012/TT-BTC dated May 30,2012 of Finance Ministry
on correcting preferential import tax rates for goods of coke and semi coke
in 2704 group of Preferential export tariff;
d) Circular 100/2012/TT-BTC dated June 20,2012 of the Ministry of
Finance guiding the implementation of the preferential tax of some
commodities LPG in 2711 group of Preferential Imports Tariff;
đ) Circular No. 114/2012/TT-BTC dated July 20,2012 of the Ministry of
Finance amending the export tax rates for goods of coconut of 0801
group in Preferential export tariff;
e) Circular No.119/2012/TT-BTC dated July 20,2012 of the Ministry of
Finance amending and supplementing Circular No. 157/2011/TT-BTC
dated November 14,2011 by the Ministry of Finance on issue Preferential
export and import tax tariff under the list of taxable items;
g) Circular 148/2012/TT-BTC dated September 11,2012 of the Ministry of
Finance guiding Preferential import tax rate for some goods of 2710 group
at the Preferential Import Tariff ;
h) Circular 154/2012/TT-BTC dated September 18,2012of the Ministry of
Finance on changing Preferential import tax rate for goods of code
2815.11.00 and code 2842.10.00 in the preferential import tariff;
i) Circular No.169/2012/TT-BTC dated October 11,2012 of the Ministry of
Finance on amending the export tax rate for coal commodities of 27.01
group in the Export Tariff;
l) Circular No.170/2012/TT-BTC dated October 19,2012 of Ministry of
Finance on revising preferential import tax rate for goods of code
3909.10.10 and code 3909.20.10 in preferential import tariff.
m) Circular No. 208 / 2012/TT-BTC dated November 30,2012 by the
Ministry of Finance on revising Preferential import tax rates for goods of
aviation gasoline, jet fuel under 2710 group in Preferential export tariff.
n) The other provisions of the Finance Ministry on preferential export tax,
import tax contrary to the provisions of this Circular.
3. During the implementation process, the relevant documents referred to
this Circular is amended, supplemented or replaced, in accordance with the
new text from the new text effect. /.
Recipients:
- Prime Minister and the Deputy Prime
Minister;
- Central Office and the Committee of the
Party;
- Office of the National Assembly;
- Office of the General Secretary
- Office of the President;
- Supreme People's Court;
- Supreme People's Procuracy;
- The State Auditor;
- Office of the Central Direction of anticorruption;
The
ministries,
ministerial-level
agencies, government agencies;
- Viet Nam Office of Commerce and
Industry
- People's Committees of provinces and
centrally-run cities;
FOR MINISTER
DEPUTY MINISTER
(Signed)
Vu Thi Mai
- Department of Document Checking,
Ministry of Judicial;
Provincial
and
Department of Custom;
inter-provincial
- Gazette;
- Government Website, Website Ministry
of Finance;
- The units of Ministry of Finance;;
- Save: office, ICD.