From 29 October to 05 November 2018, the e-Customs Portal has updated some documents on declaration of UCR (unique consignment reference) of imports and exports; import tax on imported raw materials for producing exported goods, goods temporarily admitted for repairing.
Declaration of UCR of imports and exports:
Facing difficulties by the enterprise in declaring the criteria related to the UCR of imports and exports sent to the e-customs data management system, the General Department of Customs issued Document No. 6312/ TCHQ-GSQL guided as follows:
For exported goods (including on-site exported goods): Customs declarants shall send information on the goods to be exported and put into the customs supervision area according to the information as prescribed in the form no. 14, Appendix II of Circular 38/2015/TT-BTC which is amended and supplemented in Appendix I of Circular No. 39/2018 / TT-BTC dated 20 April, 2018 by the Ministry of Finance. The e-customs data management system automatically issue UCR of exports so that the declarants input this number on the e-customs declaration.
For imported goods (including on-site imported goods):
In case of imported goods with bills of lading: The customs declarants shall input the bill of lading with the importer's name "Bill of Lading number, Air Way Bill number ..." on the e-customs declaration form basing on the guidance in Criterion 1.26, Appendix II of Circular no.38/2015/TT-BTC which is amended and supplemented in Appendix I of the Finance Ministry's Circular no.39/2018/TT-BTC;
In case of imported goods without bill of lading: The customs declarants shall submit the goods information according to the information as prescribed in Form 13, Appendix II to Circular 38/2015/TT-BTC, which is amended and supplemented in Appendix I of Circular 39/2018/TT-BTC by the Ministry of Finance. The e-customs data management system shall issue the UCR of the imported goods so that the declarants input on the e-customs declaration.
Import tax on raw materials for producing exported goods:
Pursuant to clause 7, Article 16 of the Law on import and export Tax, Clauses 1 and 2, Article 12 of Decree no.134/2016/ND-CP; Clause 3, Article 33 of Decree No. 83/2013 / ND-CP and Clause 12, Article 1 of Decree No. 59/2018/ ND-CP by the General Department of Customs promulgating official no.6353/TCHQ-TXNK and 5980/TXNK-CST to guide on import tax on raw materials imported for producing exported goods, for hiring processing one or several stages, as follows:
From 01 Sep 2016, if organizations/individuals that import goods for the production of exported goods but assign the others to process one/ some of the stages then take the semi-product to continue producing to export or have brought into production, then hired the others to process one/ several stages and to receive the products to continue producing for export, shall not be exempted from import tax on the part of imported goods which have been produced or processed by the other enterprise.
Organizations and individuals importing goods shall declare on the new customs declaration forms. Goods management policies and tax policies applicable to imported goods shall be effected at the time of registration of new customs declarations, except when they have fully complied with the export and import goods management policies at the time of registration of the original declaration.
In cases where organizations/individuals fail to declare to change their use purposes as prescribed above, the customs offices shall make tax assessment basing on regulations. Tax calculation bases, tax calculation time, tax calculation exchange rates and dutiable values of imported raw materials, supplies and components shall comply with the original import declarations. In addition, the customs office charges the late payment and fines for administrative violations (if any) according to the regulations for these goods.
Import tax for goods temporarily exported for repair
Facing the difficulties by enterprise in tax declaration for goods temporarily exported for repair, the General Department of Customs promulgated official Letter no.6394/TCHQ-TXNK guiding:
Goods which are temporarily admitted or temporarily exported for warranty, repair or replacement under the conditions of purchase contracts shall be exempted from tax in accordance with the provisions of Point c, Clause 9, Article 16 of the Law on import and export Tax no.107/2016/QH13 and Clause 2, Article 13 of the Government's Decree no.134/2016/ND-CP dated 01 Sep 2016.
In addition, during the week, the e-Customs Portal has been updated with some other documents such as official Letter no.6314/TCHQ-GSQL "difficulties in the implementation of Decree 69/2018/ND-CP", official Letter no.6315/TCHQ-GSQL “difficulties relating to C/O form JV", official Letter no.6303/TCHQ-TXNK “ HS advance classification”, Decision no.4085/QD-BCT " results of the mid-term review of the application on safeguard measures for monosodium glutamate products”