Circular No. 2605/TC/TCHQ stipulates the application of import tax policies for complete products imported to serve processing contracts and exports, ensuring management and settlement conditions according to the regulations of the business operation type.
适用范围
Enterprises shall import complete products for export along with products produced from imported raw materials or exported along with processed products.
要点
- Enterprises must fully comply with management and settlement conditions according to the regulations of the business operation type (Article 1).
- Enterprises must establish and be responsible for implementing quotas for imported complete products (Article 1).
- Customs authorities shall retain samples of products for comparison when exporting (Article 1).
- If enterprises do not export but consume domestically, in addition to paying import taxes, they will also be subject to late payment penalties and administrative violations according to current regulations (Article 2).
- Enterprises that have violated once will not be eligible for tax policies for export-oriented production for subsequent shipments (Article 2).
🌐 本文件的社会影响
- Helps enterprises save on import tax costs when complete products are used for export.
- Enhances customs control over the importation of complete products to prevent commercial fraud.
- Enterprises failing to comply with regulations may be fined and lose tax benefits.
- Prevents the situation where complete products are consumed domestically instead of being exported.
❓ 常见问题
What conditions must enterprises meet when importing complete products?
Enterprises must fully comply with management and settlement conditions according to the regulations of the business operation type.
What responsibilities does the customs authority have in controlling the importation of complete products?
The customs authority retains product samples for comparison when exporting and conducts inspections if there are doubts about quotas.
How will enterprises be treated if they do not export but consume domestically?
Enterprises must pay late payment penalties from the date of tax notification or from the 31st day and be subject to administrative violation penalties according to current regulations.
Are there any cases where enterprises are not eligible for tax policies for export-oriented production?
Enterprises that have violated once will not be eligible for tax policies for export-oriented production for subsequent shipments.
全文
DOCUMENT
OF THE MINISTRY OF FINANCE NO. 2605 TC/TCHQ DATE MARCH 7, 2005 ON THE APPLICATION OF TAX POLICIES FOR IMPORTED COMPLETED PRODUCTS TO ACCOMPANY EXPORTS UNDER CONTRACT MANUFACTURING AND PROCESSING TRADE
Respectfully submitted to:
||| PROVINCES' PEOPLE COMMITTEES, CITY PEOPLE COMMITTEES
||| MINISTRIES, GOVERNMENT-LEVEL AGENCIES, GOVERNMENT-AFFILIATED AGENCIES
||| To unify the application of import tax policies for completed products imported to accompany exports of domestically produced goods from imported raw materials or accompanying processed goods, the Ministry of Finance guides implementation as follows:
1. Imported goods are completed products intended for export alongside products manufactured from imported raw materials or accompanying processed goods, which shall be subject to tax policies similar to those for imported raw materials for processing trade provided that:
+ The enterprise must comply with all conditions and management regulations, settlement procedures as stipulated for processing trade.
+ The enterprise must establish norms. The enterprise's General Director is responsible for establishing these norms. If there are suspicious signs regarding the norms, the customs authority will conduct an inspection.
+ The customs authority at the location where the enterprise imports completed products must retain samples for comparison when exporting.
2. In cases where enterprises have been granted tax policies similar to those for imported raw materials for processing trade but do not export and instead consume domestically, in addition to the import taxes payable, the enterprise must pay late payment penalties from the date of tax notification (if the goods are on the list of consumer goods of the Ministry of Trade) or from the 31st day (if the goods are used as raw materials for further production of domestically consumed goods), and bear administrative violation fines according to current regulations. Furthermore, if the enterprise has violated once, it will not be eligible for tax policies for processing trade for subsequent batches of completed products.
3. Tax policies for completed products supplied by the contractor for attachment to processed goods or packaging them together with processed goods into a complete product for export abroad, as stipulated in the contract manufacturing agreement or its annexes, shall be implemented in accordance with the guidance set out in Point 6, Section I, Part D of Circular No. 87/2004/TT-BTC dated August 31, 2004 of the Ministry of Finance.
||| The Ministry of Finance hereby informs the People's Committees of provinces and cities, Ministries, government-level agencies, and government-affiliated agencies to be aware and to notify subordinate units to implement accordingly. Any issues encountered during implementation should be reported to the Ministry of Finance for specific guidance on resolution.
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