Joint Circular No. 09 TTLB/TC-NgT guides the collection of taxes on non-trade goods for import and export exceeding the tax-exempt standard.

JOINT CIRCULAR

Guidelines for collecting taxes on non-commercial import and export goods exceeding tax-exempt standards

Implementing the Ordinance amending certain regulations on commercial and industrial taxes issued by the State Council on March 11, 1983, and the Decree of the Council of Ministers detailing the implementation of the above ordinance. The Joint Ministries provide guidelines for collecting taxes on non-commercial import and export goods that exceed tax-exempt standards as follows: 

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I. TAX SCHEDULE:

The new tax schedule for goods attached to the ordinance dated February 26, 1983, replaces the tax schedule for goods permitted to enter the country under personal luggage or international transport as gifts or personal items exceeding tax-exempt standards, as stipulated in Decision No. 487/NQ/QH/K4 dated June 20, 1974, of the Standing Committee of the National Assembly, and the import and export tax schedule issued with Decree No. 429/TTg dated November 23, 1954, of the Prime Minister. This applies to all types of non-commercial import and export goods crossing the national border, including luggage, gifts, relief supplies, movable assets, etc., that exceed tax-exempt standards.

During implementation, if there are new goods not listed in the tax schedule or cannot be classified under similar goods in the tax schedule, the customs authority at the provincial, municipal, or special zone level must immediately report to the General Customs Department to request the Joint Ministries to propose to the State for supplementation in the tax schedule, without arbitrarily setting new tax rates.

For prohibited import and export goods, no taxes will be collected, but they will be handled according to the customs regulations.

The Joint Ministries issue along with this Circular a list of non-commercial import and export goods subject to conditions and prohibited from import and export (Categories I, II, III), applicable to non-commercial goods permitted to be imported and exported under the form of luggage, gifts, relief supplies, movable assets, and goods exchanged between people in border areas between two countries.

II. TAXABLE VALUE:

The taxable value for non-commercial import and export goods exceeding tax-exempt standards shall be determined by the Ministry of Finance after consultation with the Ministry of Foreign Trade based on the retail price in the unorganized market.

The General Customs Department is responsible for regularly providing information on prices of non-commercial import and export goods exceeding tax-exempt standards.

For illegally imported non-commercial goods, they must be sold to state trading enterprises, and the taxable value is the purchase price set by the Ministry of Foreign Trade.

If the taxable value table includes non-commercial goods allowed for import and export but does not specify the taxable value, or cannot apply the taxable value of similar goods, or if there are goods with a taxable value but the difference compared to the price in the unorganized market is less than 30% or more than 30%, the customs authorities at the provincial, municipal, or special zone level, after consulting with the relevant tax authorities at the same level, may temporarily determine the taxable value for these goods based on the valuation principle mentioned above, then immediately report to the General Customs Department to request the Ministry of Finance to study and supplement the taxable value table.

III. TAX EXEMPTION AND REDUCTION:

Tax exemption and reduction must follow current principles and procedures. Only cases where non-commercial import and export goods are lost, damaged, or short, recognized by the port customs authority, can be exempted or reduced in tax, decided by the Sub-Customs Departments, Branch Customs Departments, provincial, municipal, or special zone authorities subordinate to the central government.

In addition to the above cases, special cases of tax exemption and reduction are decided by the Ministry of Foreign Trade.

Customs authorities at all levels have the responsibility to organize the collection of taxes on non-commercial import and export goods exceeding tax-exempt standards as prescribed, handle violations related to taxes on non-commercial import and export goods, and resolve tax complaints according to customs regulations.

VI. IMPLEMENTATION ORGANIZATION:

The General Customs Department is responsible for guiding and strictly supervising the implementation of this circular by local customs authorities and periodically reporting to the Joint Ministries on the situation of taxed, exempted, and reduced non-commercial import and export goods and handling tax violation cases.

V. EFFECTIVE DATE:

The new tax schedule and taxable value table for non-commercial import and export goods exceeding tax-exempt standards shall take effect from the date of issuance of this circular.

Goods imported before the date of issuance of this circular that have not completed customs procedures must pay taxes according to the new tax rate and taxable value.

During implementation, if difficulties arise, local customs and finance authorities must promptly report to the Joint Ministries for research and resolution.

SIGNATURE OF THE MINISTER OF FOREIGN TRADE