Classification of goods, tax issues and customs procedures are the main content of documents posted on the Customs Portal in the second week of Oct, 2018.
On classification of imports and exports
On 05 Oct 2018, the General Department of Vietnam Customs issued the official letter no.5862/TCHQ-TXNK on the classification of "frozen cartilage bone and breast bone”. Accordingly, based on the guiding documents, frozen cartilage bone with cartilaginous margin being collected after separation to obtain the main rib bone of the pig, consisting mainly of cartilage with frozen meat and veal fats which are edible to be classified in heading 02.06 with HS code 0206.49.00. Products of meat with all intact bones, as well as meat with some or all of the skeletal fractions, are classified in heading 02.03 with HS code 0203.29.00. If this item does not satisfy the mentioned descriptions, it shall belong to group 02.06, HS code 0206.49.00.
According to the official letter no.5863/TCHQ-TXNK by the General Department of Customs dated 05 October, 2018, based on the other guiding documents, Rutile with content above 87% is coded with HS no.2823.00.00.30 in export Tariff for List of goods subject to tax.
On tax and customs procedures
According to the official letter no.5880/TCHQ-GSQL dated 08 Oct, 2018 by the General Department of Customs on the difficulties in the implementation of Circular no.39, the day which the enterprises move goods from the customs supervision area at the border gates and certified by customs offices on the system is the day enterprises transport goods for preservation. The time for announcing goods shared in a container or means of containing goods is before the time for registration of declarations. In addition, the General Department of Customs also issued the official Letter no.5914/TCHQ-TXNK dated 09 Oct 2018 also guided solutions in the implementation of Circular 39 with the main difficulties on tax issues such as tax refund, taxable value, VAT treatment and import tax.
On 09 Oct 2018, the General Department of Customs guided in the official Letter no.5895 /TCHQ-GSQL on the procedures for re-export of temporarily admitted goods in the form of disassembled goods. In cases the temporarily admitted goods is divided into several lots for re-export at different re-export declarations, the temporary admitted declarations forms must be declared in detail by the companies so that the customs offices have the basis to determine the re-exported goods to be the goods temporarily admitted. For temporary admitted goods being automobiles in complete units, when they are re-exported in the form of disassembled parts, the list of dismantled parts and components, clearly stating partial identification of number and sign, certified by the inspection agency on the disassembled parts suitable to the temporarily admitted vehicles must be presented so that the customs office shall have basis to determine re-exported goods to be the goods temporarily imported.
On 10 Oct 2018, the General Department of Customs has officially announced in the official Letter no. 5916/TCHQ-TXNK that Standard Chartered Bank officially participated in the electronic tax and clearance system 24/7, resulting the number of banks participated in the electronic tax and clearance system 24/7 to 23 out of 33 banks in coordination with the General Department of Customs in collecting revenue.
During the week, the e-Customs Portal also updated some other documents such as the official letters issued by the General Department of Customs, including official letter no.5826/TCHQ-TXNK dated 05th Oct 2018 on tax treatment with the goods on the on-site import and export; the official letter no.5874/ TCHQ-TXNK dated 08 Oct 2018 on warnings of fraud signs, evasion of trade remedies; the official letter no. 6015/TCHQ-TXNK dated 12 Oct 2018 on difficulties in classifying wooden furniture, loose cabinets; the official letter no.6010/TCHQ-TXNK dated Oct 12 2018 on processing import duty and VAT, the official letter no.5978/TCHQ-TXNK dated 12 Oct 2018 on goods imported for the World Economic Forum.
The document issued by the Ministry of Finance includes the official letter no. 12108/BTC-CST dated 10 March 2018 on environmental protection tax on imported goods; the Circular no. 87/2018 / TT-BTC dated 27 September 2018 amending and supplementing a number of articles of Circular no.215/2013 / TT-BTC dated 31 Dec 2013 by the Ministry of Finance guiding coercion to implement the tax administrative decision; the official letter no.12247/BTC-CST dated 05 Oct 2018 on reimbursement of VAT on raw materials imported for producing and processing exported goods.
In addition, the e-Customs Portal updated documents outside the financial sector related to import-export activities such as the Circular no.30/2018 /TT-BCT dated 05 Oct 2018 by the Ministry of Industry and Trade, detailing a number of articles of the Government's Decree no. 107/2018 / ND-CP dated 15 August 2018 on trading of exported rice; the official letter no. 2475/BXD-VLXD dated 04 Oct 2018 by the Ministry of Construction guiding the export of construction stone; the official letter no. 24/2018/TT-BVHTTDL dated 23 Aug 2018 by the Ministry of Culture, Sports and Tourism promulgating the list of export and import goods subject to the specialized management of the Ministry of Culture , Sports and Tourism which the HS codes are determined basing on the List of Vietnam's export and import goods; the official letter no. 09/2018 / TT-BTNMT and 09/2018/TT-BTNMT dated 14 Sep 2018 by the Ministry of Natural Resources and Environment issuing the national technical standards on environment.