From 07th to 13rd Aug, 2017, the Customs e-Portal has been updated with some documents on goods classification, tax refund, remission of tax….
For non-woven fabrics:
When making classification for this item (except for cases subject to tax exemption and non-taxation), samples must be sent for analysis and inspection to identify whether item is non-woven fabric made from artificial filaments or not to determine appropriate HS code. In the official Letter no. 5223/TCHQ-TXNK dated 07 Aug 2017, the General Department of Customs asked local departments to take samples for analysis to classify these types of fabrics.
In the official Letter No.5201/TCHQ-TXNK dated 07 Aug 2017, the General Department of Customs hereby guides classification of IPS set, the items heading no. 85.37 "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17”, subheading 8537.10 “For a voltage not exceeding 1,000 V”, HS code 8537.10.99 “- - Other”
Regarding to refund of the paid tax, in the official Letter no. 5313/TCHQ-TXNK, the General Department of Customs hereby provides the following guidance:
According to the Decision no.3914/QD-BCT dated 29 Sep 2017 by the Ministry of Industry and Trade, some companies import steels coding 7227.90.00 to produce welding materials with the quantity specified in the Appendix of the Decision are exempted from the tax and refunded with the tax amount paid in the year 2016 in accordance with Decision no.862/QD-BCT dated 07 March 2016. The procedures for tax refund shall comply with the provisions of Article 49, Article 132 of Circular no.38/2015/TT-BTC.
Regarding procedures and dossiers for remission of tax:
On 01 Aug 2017, Ministry of Finance promulgated Circular no.79/2017/TT-BTC “amending and supplementing Item b1, Point b, Clause 4, Article 48 of Circular no. 156/2013/TT-BTC dated 06 Nov 2013 of the Ministry of Finance guiding the implementation of some articles of the Law on Tax Administration”, guiding procedures and dossiers for remission of tax for enterprises declared bankrupt, which have made payments under the law on bankruptcy without money or assets.
In addition, the customs e-Portal is also been updated with some other documents such as official Letter No.5283/TCHQ-TXNK "classification of processed walnuts"; official Letter No. 5337 / TCHQ-TXNK "Tax Policy for non-refundable goods".