From 25 August to 29 September 2017, the e-Customs Portal has been updated with some documents on HS code for fish flake processing line; method of calculation on VAT; the procedures for exit, entry and transit aircraft through the National Single Window Portal;
On HS code for fish flake processing line
The General Department of Customs issued the official letter no.6281/TCHQ-TXNK dated 25 Sep 2017, guiding classification of fish flake processing line.
On VAT calculation method
On 19 Sep 2017, the Ministry of Finance issued the Circular no.93/2017/TT-BTC by the Ministry of Finance to amend and supplement the Circular 219/2013/TT-BTC and Circular 156/2013/TT-BTC
From 05 November 2017, the determination of method of VAT calculation will be based on VAT declaration dossiers submitted by traders (official letter 4253/TCT-CS by General Department of Taxation), specifically as follows:
- If traders register to apply VAT by deduction method, they shall send VAT declaration forms no. 01/GTGT and 02/GTGT to tax management offices.
- If traders register for the direct method, they shall send VAT declaration forms no. 03/GTGT and 04/GTGT to tax management offices.
On procedures of entry, exit and transit aircraft through the national single window
On 26 Sep 2017, the Prime Minister issued Decision no.43/2017/QD-TTg on the procedures for entry, exit and transit aircraft through the National Single Window (NSW).
Regarding to the exit aircraft procedure, the declarants must input the following information or documents through the NSW Portal:
- Commodities Declaration and Master Airway Bill for aircraft carrying exported goods; List of passengers for aircraft with passengers;
- List of flight crew;
- Briefcases of passengers’ luggage for aircraft with checked baggage (this information is disclosed independently or in the passenger list, crew list and booking reference number - PNR);
- Flight information and booking reference number - PNR
In addition, during the week, the e-Customs Portal has also been updated with some other documents such as official letter no.6238/TCHQ-TXNK "customs procedures and import tax"; official letter no.8543/BCT-XNK "the formal implementation of the ASEAN Single Window for C/O Form D"; document no. 6407/TCHQ-TXNK "advance ruling of commodity codes"; ...