Circular No. 33/TC-TCT guides the application of preferential tax rates for imported goods from EU countries according to Decree No. 18/CP. Organizations and individuals importing goods must provide Certificate of Origin (C/O) Form A to enjoy tax benefits. This circular takes effect from January 1, 1996.
적용 범위
Organizations and individuals importing goods from EU countries
핵심 사항
- Individuals/organizations importing goods from the EU must provide Certificate of Origin (C/O) Form A to enjoy preferential tax rates.
- Goods are considered to have origin from the EU if they meet one of the following criteria: produced entirely within the EU, subjected to sufficient processing or manufacturing, or the total EU content of the final product does not exceed 50% of the FOB price.
- If there is doubt about the authenticity and accuracy of the C/O, the Customs authority has the right to recheck and suspend the preferential tax rate if necessary.
- Regulations concerning the basis for taxation, tax collection procedures, and accounting for taxes shall be implemented in accordance with current guiding documents.
- This circular takes effect from January 1, 1996.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing import costs for businesses, enhancing bilateral trade between Vietnam and the EU.
- Negative impact: Increasing administrative burden on businesses due to the need to provide C/O Form A.
- Businesses can take advantage of tax benefits to reduce production costs but must also comply with strict rules regarding origin.
❓ 자주 묻는 질문
What must organizations and individuals do when importing goods from the EU?
They must provide a Certificate of Origin (C/O) Form A issued by the competent authority of EU countries to enjoy preferential tax rates.
What criteria allow goods to be considered as having origin from the EU?
Goods are considered to have origin from the EU if they are produced entirely within the EU, or have undergone sufficient processing or manufacturing, or the total EU content of the final product does not exceed 50% of the FOB price.
What actions can the Customs authority take if there is doubt about the authenticity and accuracy of the C/O?
The Customs authority has the right to request a recheck of the C/O, suspend the preferential tax rate, and require additional documentation to prove the origin of the goods from the EU.
When does this circular apply?
This circular takes effect from January 1, 1996.
When will excess tax paid at the general rate be refunded if it has already been paid?
The provincial or city Customs Bureau where the import occurs will review the file and process the refund of the excess tax paid for the imported goods.
전문
CIRCULAR
GUIDELINES FOR IMPLEMENTATION OF DECREE NO. 18/CP OF THE GOVERNMENT ON APRIL 4, 1996 REGARDING THE ISSUE OF THE LIST OF GOODS AND IMPORT DUTY RATES TO IMPLEMENT THE PROGRAM TO REDUCE IMPORT DUTIES ON GOODS FROM EUROPEAN UNION (EU) COUNTRIES FOR THE YEARS 1996-1997
Implementation of Decree No. 18/CP dated April 4, 1996 of the Government on issuing the List of Goods and Import Duty Rates to implement the program to reduce import duties on goods from European Union countries (EU) for the years 1996-1997;
After receiving comments from the Ministry of Trade, the Ministry of Industry, the General Department of Customs, and the Vietnam Chamber of Commerce and Industry, the Ministry of Finance provides the following guidance for implementation:
I. SCOPE OF APPLICATION:
1. Goods imported subject to the application of import duty rates as prescribed in Decree No. 18/CP dated April 4, 1996 of the Government are goods imported from EU countries and must meet the following conditions:
1.1. They are items included in the list of goods issued together with Decree No. 18/CP dated April 4, 1996 of the Government;
1.2. They must comply with the origin content standards stipulated under the general agreement on textile and apparel of EU countries and have a Certificate of Origin (C/O) Form A issued by the competent authority of EU countries confirming that the goods originate from EU countries;
Organizations and individuals importing goods specified in Part I above of this Circular shall be responsible for submitting to the customs authorities the Certificate of Origin (C/O) Form A issued by the competent authority of the exporting country.
At present, the competent authorities issuing Certificates of Origin (C/O) in EU countries are determined as follows:
In Austria (AT):
+ Chamber of Commerce and Industry
+ Other authorized agencies include:
* Customs offices (where necessary).
- In Belgium (BELGIUM):
+ Chamber of Commerce and Industry.
+ Other authorized agencies include:
* Ministry of Economic Relations. For agricultural products, the Ministry of Agriculture authorizes the Chamber of Commerce.
* Professional associations operating within their authorized scope.
* State agencies on agriculture and gardening, state agencies on milk and dairy products.
* DIENST VOOR DE ZEEVISSERIJ
In Denmark (DK):
+ Chamber of Commerce and Industry.
+ Other authorized agencies include:
* Customs offices (where necessary).
* Council of Handicrafts.
* Danish Industry.
* Agricultural Council.
* Councils of Chambers of Commerce.
- In Finland (FINLAND):
+ Chamber of Commerce and Industry.
+ Other authorized agencies include:
* Customs offices (where necessary).
- In France (FR);
+ Chamber of Commerce and Industry.
+ Other authorized agencies include:
* Certain specialized agencies at the ministry level.
- In Germany (DE);
+ Chamber of Commerce and Industry.
+ Other authorized agencies include:
* Customs offices (where necessary).
* Chamber of Commerce (Handicraft).
* Ministry of Agriculture.
* BUNDESAMT FUR WIRSCHAFT (for films).
- In Greece (GR):
+ Chamber of Commerce and Industry.
- In Ireland (IE);
+ Chamber of Commerce and Industry.
- In Italy (IT);
+ Chamber of Commerce and Industry.
+ Other authorized agencies include:
* Customs offices (where necessary).
- In Luxembourg (LUXEMBOURG):
* San Marino Police Inspectorate for products originating in San Marino.
+ Chamber of Commerce of Lucerne and relevant departments of the Ministry of Agriculture, vine growing and rural development.
+ Chamber of Commerce and Industry.
+ Other authorized agencies include:
- In Netherlands (NL):
* STICHING NEDERLANSE ALGEMENE KEURINGSDIENT.
+ Chamber of Commerce and Industry.
- In Spain (SPAIN):
+ Chamber of Commerce and Industry.
- In Portugal (PT):
+ Chamber of Commerce and Industry.
- In Sweden (SE):
+ Chamber of Commerce and Industry.
- In England (GB):
The Certificate of Origin (C/O) is used within the framework and format of the EU (with attached samples).
The paper used is white paper without metallic content, size 210 x 297 mm and weighing at least 25 grams per square meter, allowed to be glued along the edges.
The sample includes:
- Original Certificate of Origin (Form No. 1) with a security line (diagonal) printed in bold ink. On this form, the word "ORIGINAL" must be printed.
- Copy forms on yellow paper without a security line, marked with the word "COPY".
The original and copies are handed over by the exporter to the importer for presentation to the customs authority at the place of importation.
2. Goods sent directly from an exporting EU member country to Vietnam, the goods transported in the following cases will be considered as being sent directly from an exporting EU member country to Vietnam:
(i) Goods transported from an EU member country directly to Vietnam without passing through any other country;
(ii) During transportation to Vietnam, goods pass through one or more countries, but all these countries are members of the EU;
- The transit is deemed necessary due to geographical reasons or transportation requirements;
(iii) Goods transported must pass through one or more countries or territories that are not members of the EU, with or without transshipment or temporary storage in those countries or territories, but organizations and individuals importing the goods must prove that:
- The goods do not undergo any other operation except unloading and reloading or certain operations aimed at protecting the goods.
- These goods were not consumed in countries or territories that are not members of the EU; and
II. TARIFF SCHEDULE
In cases (ii) and (iii) mentioned above, the importer (the consignee) must declare the route of transportation, transshipment, storage, etc., on the customs declaration form.
The applicable duty rate for imported goods meeting the conditions set out in Part I of this Circular is the rate specified in the List of Goods issued together with Decree No. 18/CP dated April 4, 1996 of the Government.
III. CHECKING THE CERTIFICATE OF ORIGIN (C/O)
In case there is doubt about the authenticity and accuracy of Certificate of Origin Form A, the customs authority has the right:
- To request a recheck of the Certificate of Origin (C/O).
- To suspend the application of the preferential duty rate specified in the List of Goods issued together with Decree No. 18/CP dated April 4, 1996 of the Government and apply the rate specified in the current Export Tariff, Import Tariff.
While awaiting the results of the recheck, customs clearance procedures shall continue to be carried out if the goods are not prohibited or restricted from importation.
- To request organizations and individuals importing the goods to provide additional documentation to prove that the goods genuinely originate from the EU.
If organizations and individuals importing the goods can provide sufficient documentation to prove that the goods genuinely originate from the EU, then the difference between the import duty collected according to the tariff rate (general rate) and the import duty calculated according to the tariff rate specified in the Import Tariff issued together with Decree No. 18/CP dated April 4, 1996 of the Government will be refunded to the organizations and individuals importing the goods.
1. Goods that are entirely produced or extracted in the exporting country, which is a member of the EU (Goods with full origin):
The standard "full origin" is understood in the strictest sense. Even a very small portion of imported or untraceable materials, parts, or components used will cause the corresponding product to lose its "full origin" status. However, the finished products may still be eligible for preferential tax treatment (GSP) under different product rules regarding products made from imported materials, according to the processing standard or percentage criteria set forth below.
2. Goods that are not produced or extracted in the exporting country, which is an EU member, but satisfy one of the following conditions:
* Processing and Manufacturing Standards:
Products manufactured in an EU member country using wholly or partially raw materials, parts, or components, including those of undetermined origin, are considered to have originated from that country if such raw materials, parts, or components undergo sufficient processing. Processing is deemed sufficient if it significantly alters the essential characteristics or properties of the raw materials used.
Under this standard, imported raw materials, parts, or components are considered to have undergone sufficient processing when the resulting product falls within a different four-digit Harmonized System (HS) category than the initial imported raw materials, parts, or components.
For textile and apparel products, at least two production processing stages must be completed.
Example: For most apparel products not classified under Chapter 62 due to knitting or crocheting, they must be produced from yarn; this means that using imported fabric does not qualify as originating from the beneficiary country.
* Percentage criterion:
Products that meet the origin requirements and are used as inputs in another member country will be considered products of origin in the member country where the final product processing is completed if the total EU content of the final product is not less than 50% (fifty percent) of the FOB value of the product.
IV. OTHER PROVISIONS
Provisions on tax bases; tax collection procedures, accounting for taxes, reporting on tax collection results; import duty exemption regimes; refund, recovery, and violation handling procedures are implemented in accordance with the provisions of the Export Tax Law, Import Tax Law, and current guiding documents.
V. IMPLEMENTATION:
This Circular takes effect from January 1, 1996.
In cases where entities are entitled to preferential import duties under Decree No. 18/CP dated April 4, 1996, of the Government and this Circular, and have paid general import duties, the Customs Office of the province or city where the importation occurred shall examine the files and process the refund of the excess import duty paid.
During implementation, if there are any difficulties, entities and agencies are requested to promptly report to the Ministry of Finance for guidance and supplementation.
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