Circular No. 3210/TC/TCT provides guidance on the VAT rate applicable to imported powdered enriched graphite, distinguishing between naturally occurring enriched graphite and other natural graphite.
适用范围
General Department of Customs, Duc Giang Chemical Company
要点
- Naturally occurring enriched graphite has a VAT rate of 5% (Article 1)
- Other natural graphite has a VAT rate of 10% (Article 1)
- Local customs authorities must accurately determine the imported graphite product to apply the correct VAT rate as prescribed.
- Duc Giang Chemical Company needs to work directly with customs authorities to resolve specific issues (Final Article)
- The Ministry of Finance requests the General Department of Customs to instruct relevant units to implement this guidance correctly.
🌐 本文件的社会影响
- Assist customs authorities in accurately determining the applicable VAT rate for imported graphite
- Prevent confusion regarding VAT rates between enriched and unenriched graphite, ensuring fairness in tax collection
❓ 常见问题
What is the VAT rate for powdered enriched graphite?
5%
If the graphite has not been enriched, what is the VAT rate?
10%
What should an importing company do to accurately determine the VAT rate?
Work directly with customs authorities
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 3210 TC/TCT DATED APRIL 9, 2002
REGARDING VALUE-ADDED TAX ON CERTAIN GOODS
GRAPHITE ENRICHED
Respected, - General Department of Customs
- Duc Giang Chemical Company
The Ministry of Finance has received letter number 08/CV-XNK/02 dated March 7, 2002 from the Duc Giang Chemical Company regarding difficulties in applying the value-added tax rate for imported powdered graphite that has been enriched; the Ministry of Finance provides the following comments:
BASED ON ANNEX I concerning the list of basic chemicals subject to a 5% VAT rate and ANNEX IV issued together with Circular No. 122/2000/TT-BTC dated December 29, 2000 by the Ministry of Finance guiding the implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value-Added Tax; Circular No. 37/1999/TT-BTC dated April 7, 1999 by the Ministry of Finance guiding the classification of goods according to the Export Tariff and Import Tariff;
REFERRING TO THE EXPLANATORY LIST OF EXPORT AND IMPORT GOODS BY THE WORLD CUSTOMS ORGANIZATION COOPERATION COUNCIL; graphite falls under group 2504, wherein:
- NATURAL GRAPHITE THAT HAS BEEN ENRICHED with the chemical formula C has a VAT rate of 5% (five percent).
- OTHER NATURAL GRAPHITE has a VAT rate of 10% (ten percent).
Enriched natural graphite is that which has undergone thermal processing to remove impurities.
The Ministry of Finance informs the General Department of Customs to instruct local customs authorities to verify whether the goods imported by the Duc Giang Chemical Company are enriched natural graphite as confirmed in letter number 873/CV-KHĐT dated March 14, 2002 from the Ministry of Industry or other types of natural graphite for VAT calculation and collection according to regulations. The Ministry requests that the Duc Giang Chemical Company directly work with customs authorities to resolve this matter specifically.
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