Circular No. 182/2015/TT-BTC Issuing Export Tax Schedule and Preferential Import Tax Schedule according to the List of Taxable Goods

CIRCULAR

Issuing Export Tariff Table, Import Tariff Table for Preferential Treatment according to the List of Goods Subject to Taxation

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Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Protocol on Accession to the World Trade Organization Agreement of the Socialist Republic of Vietnam;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of Export Tariff Table according to the List of Goods Subject to Taxation and the Framework of Tax Rates for each group of goods, Import Tariff Table for Preferential Treatment according to the List of Goods Subject to Taxation and the Framework of Preferential Tax Rates for each group of goods;

Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007;

Pursuant to Resolution No. 830/2009/UBTV12 dated October 17, 2009 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular on Export Tariff Table, Import Tariff Table for Preferential Treatment according to the List of Goods Subject to Taxation.

Article 1. Issuing Export Tariff Table, Import Tariff Table for Preferential Treatment according to the List of Goods Subject to Taxation

1. National Technical Regulation on Railway Traffic Signals, number QCVN 21:2025/BXD.

1. Export Tariff Table according to the List of Goods Subject to Taxation as specified in Appendix I.

2. Import Tariff Table for Preferential Treatment according to the List of Goods Subject to Taxation as specified in Appendix II.

Article 2. Export Tariff Table according to the List of Goods Subject to Taxation

1. Export Tariff Table according to the List of Goods Subject to Taxation as specified in Appendix I includes descriptions of goods and commodity codes (eight digits or ten digits), export tax rates prescribed for each taxable export item.

2. In cases where exported goods are not specifically named in the Export Tariff Table, when processing customs procedures, the declarant must still declare the commodity code corresponding to the eight-digit code of the exported goods in the Import Tariff Table for Preferential Treatment as specified in Section I of Appendix II attached hereto, and record the export tax rate as 0% (zero percent).

3. Wood charcoal products under commodity code 4402.90.90 shall be subject to an export tax rate of 5% as prescribed in the Export Tariff Table issued herein, provided that they meet the following technical criteria:

4. Gold jewelry items (belonging to subheading 71.13), gold craft items (belonging to subheading 71.14), and other gold products (belonging to subheadings 71.15) shall be subject to an export tax rate of 0% if they meet the following conditions:

a) In addition to the general customs declaration documents for exported goods, there must be a Test Result Certificate confirming the gold content below 95%, issued by an organization designated to determine the gold content in jewelry and decorative items as stipulated at point b, Clause 4, Article 2 of this Circular (one original copy for verification, one photocopy submitted to the customs authority).

b) Organizations designated by the General Department of Standardization, Metrology, and Quality Control to determine the gold content in jewelry and decorative items include: Technical Center for Standardization, Metrology, and Quality Control No. 1, Technical Center for Standardization, Metrology, and Quality Control No. 3, Institute of Gemology and Doji Jewelry, Asia Commercial Joint Stock Bank - Gold Center, or organizations with a decision designating them as testing organizations for gold content from the General Department of Standardization, Metrology, and Quality Control.

c) In cases where gold jewelry items (belonging to subheading 71.13), gold craft items (belonging to subheading 71.14), and other gold products (belonging to subheading 71.15) are exported under the form of export processing or have sufficient conditions to be determined as being produced entirely from imported raw materials, and exported under the form of production export, when processing customs procedures, they shall comply with current regulations without having to present the Test Result Certificate confirming the gold content. For cases of export under the form of production export, enterprises must present the import permit for gold raw materials from the State Bank as stipulated in Circular No. 16/2012/TT-NHNN dated May 25, 2012.

Article 3. The Preferential Import Tariff Schedule according to the List of Taxable Goods

"Article 7b. The rate of the granted import tax for raw materials, components, spare parts for manufacturing, processing (assembly) priority supporting industrial products for the automobile manufacturing industry during the period from 2020 to 2024 (referred to as the Preferential Tax Program for Supporting Industrial Products for Automobiles)

1. Section I: Specifies the preferential import tariff rates applicable to 97 chapters according to the list of imported goods in Vietnam. Content includes the names of Parts, Chapters, Explanations of Parts, Explanations of Chapters; the Tariff Schedule details describing goods (name of commodity group and name of commodity), commodity code (eight digits), preferential import tariff rate specified for taxable goods.

2. Section II: Chapter 98 - Specifies commodity codes and preferential import tariff rates separately applicable to certain commodity groups and commodities.

2.1. Explanation and conditions for applying separate preferential import tariff rates specifically in Chapter 98.

a) Explanation of the chapter: Commodity items named in Clause 1, Part I, Section II, Appendix II issued together with this Circular shall be subject to separate preferential import tariff rates in Chapter 98.

b) Explanation of the group:

- Classification of commodity codes and application of separate preferential import tariff rates for complete knock-down (CKD) vehicles shall be carried out in accordance with the provisions of Clause 2.1, Part I, Section II, Appendix II issued together with this Circular;

- Commodity items: Kraft paper used for cement bags, bleached, belonging to subheading 98.07; Alloy steel containing boron and/or chromium, belonging to subheading 98.11; Leather fillers, skin protection creams, scar reduction gels belonging to subheading 98.25; Nylon curtain fabrics 1680/D/2 and 1890 D/2 belonging to subheading 98.26; Copper wire with cross-sectional area not exceeding 8 mm but more than 6 mm belonging to subheading 98.30 and Non-alloy steel, in bars and coils, unevenly wound, hot-rolled belonging to subheading 98.39 shall be subject to separate preferential import tariff rates in Chapter 98 if they meet the specific standards and technical specifications stipulated in Clauses 2.2, 2.3, 2.4, 2.5, 2.6, and 2.7, Part I, Section II, Appendix II issued together with this Circular.

c) Method of classification, conditions for applying separate preferential import tariff rates in Chapter 98, and reports on the use of goods subject to separate preferential import tariff rates in Chapter 98: Shall be implemented in accordance with the provisions of Clause 3, Part I, Section II, Appendix II issued together with this Circular.

2.2. The list of commodity groups and items, and separate preferential import tariff rates includes: Commodity codes of commodity groups and items under Chapter 98; description of goods (name of commodity group and item); corresponding commodity codes of these groups and items at Section I, Appendix II (97 chapters according to the List of Vietnam's Import Tariff Schedule) and separate preferential import tariff rates applied in Chapter 98 shall be implemented in accordance with the specific provisions in Part II, Section II, Appendix II issued together with this Circular.

2.3. Commodity groups and items named and subject to separate preferential import tariff rates stipulated in Chapter 98, if meeting the conditions for applying special preferential import tariff rates according to current regulations, may choose to apply special preferential import tariff rates stipulated in Circulars issuing Special Preferential Import Tariff Schedules or separate preferential import tariff rates stipulated in Chapter 98 of this Circular.

2.4. When processing customs formalities, the declarant must declare the commodity code according to the "Corresponding Commodity Code at Section I, Appendix II" column in Chapter 98 and note the Chapter 98 commodity code beside it.

Example: For imported bleached kraft paper used for cement bags, the declarant declares the commodity code as 4804.29.00 (9807.00.00), with a preferential import tariff rate of 3%.

Article 4. The preferential import tax rate for mechanical processing machines that are not yet produced domestically under Chapter 84.

For mechanical processing machines belonging to groups from group 84.54 to group 84.63 of the Preferential Import Tariff published together with this Circular, if they are types that are not yet produced domestically, the preferential import tax rate shall be 0%. The list of items that have been domestically produced shall be based on the regulations of the Ministry of Planning and Investment and the Ministry of Industry and Trade.

Article 5. Preferential import tax for second-hand automobiles imported

The preferential import tax for second-hand automobiles imported is specified as follows:

1. Passenger cars with up to 15 seats (including the driver) belonging to subheadings 87.02 and 87.03 shall apply the import tax rate as prescribed in Decision No. 36/2011/QD-TTg dated June 29, 2011 of the Government Chairman regarding the import tax rate for passenger cars with up to 15 seats, Decision No. 24/2013/QD-TTg dated May 3, 2013 amending and supplementing Clause 1 of Article 1 of Decision No. 36/2011/QD-TTg dated June 29, 2011, and guiding documents adjusting the import tax rate issued by the Ministry of Finance.

2. The preferential import tax rate for passenger cars with more than 15 seats (including the driver) belonging to subheadings 87.02 and cargo vehicles with a total weight not exceeding 5 tons belonging to subheading 87.04 (excluding refrigerated trucks, waste collection trucks with compaction units, tank trucks, armored trucks for transporting valuable goods; cement mixer trucks and mud trucks with detachable tanks) is 150%.

3. The preferential import tax rate for other types of vehicles belonging to subheadings 87.02, 87.03, and 87.04 is 1.5 times the preferential import tax rate of new vehicles of the same type belonging to subheadings 87.02, 87.03, and 87.04 as stipulated in Section I of Appendix II - Preferential Import Tariff according to the list of taxable items published together with this Circular.

Article 6. Implementation Organization

1. This Circular takes effect from January 1, 2016.

2. This Circular abolishes:

Circular No. 164/2013/TT-BTC dated November 15, 2013 promulgating the Export Tariff and the Preferential Import Tariff according to the list of taxable items.

Circular No. 17/2014/TT-BTC dated February 14, 2014 amending the preferential import tax rate for cassava products belonging to subheading 07.14 in the Preferential Import Tariff published together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance: reducing the import tax rate for cassava products belonging to subheading 07.14 from 10% to 3%.

Circular No. 30/2014/TT-BTC dated March 7, 2014 concerning the amendment and supplementation of the export tax rate and commodity code for calcium carbonate powder in the Export Tariff.

Circular No. 111/2014/TT-BTC dated August 18, 2014 amending the export tax rate for rubber products belonging to headings 40.01, 40.02, and 40.05 as stipulated in the Export Tariff published together with Circular No. 164/2013/TT-BTC dated November 15, 2013: reducing the export tax rate for certain rubber products from 1% to 0%.

Circular No. 122/2014/TT-BTC dated August 27, 2014 amending and supplementing the list of commodity groups and preferential import tax rates for chassis with engines, with cabins, with a gross weight over 20 tons but not exceeding 45 tons as stipulated in Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.

Circular No. 131/2014/TT-BTC dated September 10, 2014 amending the import tax rate for fertilizer products belonging to heading 31.02 in the Preferential Import Tariff published together with Circular No. 164/2013/TT-BTC dated November 15, 2013.

Circular No. 139/2014/TT-BTC dated September 23, 2014 amending the preferential import tax rate for certain products belonging to headings 84.58 and 84.59 in the Preferential Import Tariff published together with Circular No. 164/2013/TT-BTC dated November 15, 2013.

Circular No. 173/2014/TT-BTC dated November 14, 2014 amending the preferential import tax rate for certain products in the Preferential Import Tariff published together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance to implement the WTO commitment in 2015.

Circular No. 186/2014/TT-BTC dated December 8, 2014 amending and supplementing Chapter 98 specifying commodity codes and preferential import tax rates for certain commodity groups in the Preferential Import Tariff published together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.

Circular No. 36/2015/TT-BTC dated March 23, 2015 amending the export tax rate for gold jewelry, craft products, and other gold products belonging to subheadings 7113, 71.14, and 71.15 in the Export Tariff.

Circular No. 63/2015/TT-BTC dated May 6, 2015 amending the export tax rate for cassava products belonging to subheading 07.14 in the Export Tariff published according to Circular No. 164/2013/TT-BTC of the Minister of Finance.

Circular No. 78/2015/TT-BTC dated May 20, 2015 amending the preferential import tax rate for certain petroleum products belonging to heading 27.10 in the Preferential Import Tariff.

Circular No. 101/2015/TT-BTC dated June 29, 2015 supplementing the list of commodity groups and preferential import tax rates for raw materials, components, and auxiliary parts for producing key information technology (IT) products in Chapter 98 of the Preferential Import Tariff published together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.

Circular No. 131/2015/TT-BTC dated August 27, 2015 amending the preferential import tax rate for synthetic staple fiber from polyester belonging to commodity code 5503.20.00 in the Preferential Import Tariff published together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.

Circular No. 141/2015/TT-BTC dated September 4, 2015 suspending the implementation of Circular No. 63/2015/TT-BTC dated May 6, 2015 of the Minister of Finance amending the export tax rate for cassava products belonging to subheading 07.14 in the Export Tariff.

Circular No. 163/2015/TT-BTC dated November 5, 2015 amending the preferential import tax rate for cargo vehicles with engines belonging to heading 87.04 and automobile components, chassis with engines, with cabins in Chapter 98 of the Preferential Import Tariff.

s) Circular No. 164/2015/TT-BTC dated November 5, 2015 amending and supplementing the list of groups of goods and rates of preferential import tariffs specifically applicable to raw materials, components, spare parts, and auxiliary parts for the production of key information technology (IT) products under Chapter 98 of the Preferential Import Tariff Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013.

t) Other regulations of the Ministry of Finance on export taxes and preferential import taxes that contradict the provisions of this Circular.

3. In the course of implementation, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents./.