Circular No. 4938/TC/TCT of 2002 by the Ministry of Finance guiding the classification and application of import tax rates for CKD2 type automobile parts imported by the Construction and Trade Company under the Ministry of Transport in 2002 for vehicle assembly. The document specifies conditions, documents, and responsibilities of the relevant parties.
Đối tượng áp dụng
Construction and Trade Company under the Ministry of Transport
Các điểm cốt lõi
- The Construction and Trade Company shall apply the import tax rate prescribed for CKD2 type for passenger car parts with 25 seats or more and cargo trucks with total weight capacity under 10 tons in 2002 (Article 1).
- CKD2 type automobile parts can only be imported for assembly in 2002 according to the approved capacity, from 2003, localization programs must be implemented (Article 1).
- The Construction and Trade Company must present documents proving compliance with the specified conditions to the local customs authority when importing CKD2 type automobile parts (Clause 3.1).
- By March 1, 2003 at the latest, the Construction and Trade Company must compile and submit the final report on the previous year's importation, production, and assembly situation to the local Customs Bureau (Clause 3.2).
- If there is no final report submitted or if regulations are not followed, the company will be subject to back payment of import taxes at the rate applicable to complete vehicles and penalties according to current regulations (Clause 3.2).
🌐 Tác động xã hội từ văn bản này
- The Construction and Trade Company benefits from applying a lower import tax rate for CKD2 type parts in 2002.
- Citizens may purchase cars at a lower price due to reduced production costs thanks to import tax preferences.
- The Construction and Trade Company must strictly comply with regulations regarding documents and reporting deadlines to avoid being subject to back payment of taxes.
- The General Department of Customs has additional responsibilities in monitoring and inspecting imports by the company.
❓ Câu hỏi thường gặp
What import tax rate does the Construction and Trade Company apply to CKD2 type automobile parts?
Apply the import tax rate prescribed for CKD2 type for passenger car parts with 25 seats or more and cargo trucks with total weight capacity under 10 tons in 2002.
When must the Construction and Trade Company submit the final report?
By March 1, 2003 at the latest, the company must compile and submit the final report on the previous year's importation, production, and assembly situation to the local Customs Bureau.
What penalties will be imposed if the final report is not submitted on time?
The Construction and Trade Company will be subject to back payment of import taxes at the rate applicable to complete vehicles and penalties according to current regulations.
In which year are CKD2 type parts allowed to be imported?
Only allowed to be imported for assembly in 2002 according to the approved capacity, from 2003, localization programs must be implemented.
What documents must the Construction and Trade Company present when importing?
Must present documents proving compliance with the conditions specified in Point 2 of this circular to the local customs authority where the import takes place.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 4938 TC/TCT ON MAY 22, 2002
REGARDING IMPORT DUTIES ON AUTOMOBILE COMPONENTS
FOR ASSEMBLING MOTOR VEHICLES
Respectfully submitted to: General Department of Customs,
- Construction and Trade Company under the Ministry of Transport,
BASED ON THE GUIDANCE OF THE DEPUTY PRIME MINISTER NGUYEN TAN DUNG IN LETTER NO. 6236/VPCP-KTTH ON December 20, 2001 AND LETTER NO. 4737/VPCP-KTTH ON October 8, 2001 FROM THE GOVERNMENT OFFICE ON THE ISSUE OF IMPORT DUTIES ON AUTOMOBILE COMPONENTS.
The Ministry of Finance guides on classification and application of import duty rates for automobile components in CKD2 form imported by the Construction and Trade Company under the Ministry of Transport in 2002 for assembling motor vehicles, as follows:
1- OBJECTS AND SCOPE OF APPLICATION:
The Construction and Trade Company shall apply the import duty rate prescribed for CKD2 type for automobile passenger vehicle components with 25 seats or more and truck components with total weight capacity below 10 tons imported by the company in 2002 for assembling motor vehicles.
Automobile components in CKD2 form can only be imported for assembling motor vehicles in 2002 according to the approved production capacity. From 2003, the Construction and Trade Company must implement the domestication program to produce and assemble motor vehicles from IKD-type components.
2- CONDITIONS FOR APPLICATION:
- Imported automobile components must comply with or exceed the standards specified for CKD2 assembly type as defined by the General Department of Standardization, Measurement, and Quality Control.
- Fulfill all current regulations regarding documentation applicable to the production and assembly of passenger vehicles with 25 seats or more and trucks with total weight capacity below 10 tons from CKD2 components, including:
+ Decision approving the motor vehicle production and assembly project by the Ministry of Transport.
+ Confirmation by the standardization, measurement, and quality control authority and the authorized inspection body that the technical and technological conditions of the assembly line are consistent with the motor vehicle production and assembly project.
+ Technology transfer contract and trademark license for automobiles confirmed and approved by the Ministry of Science and Technology.
+ Product quality certificate issued by the Vietnam Vehicle Inspection Center.
- The quantity of automobile components in CKD2 form imported in 2002 shall not exceed the production capacity approved by the Ministry of Transport.
3- IMPLEMENTATION ORGANIZATION:
3.1- MONITORING IMPORTED GOODS:
The Construction and Trade Company is responsible for presenting documentation proving compliance with the conditions stipulated in Section 2 of this letter to the local customs authority at the point of import. For the product quality certificate issued by the Vietnam Vehicle Inspection Center, the submission deadline is no later than three months from the date of completion of the assembled motor vehicle.
When importing, it is requested that the Construction and Trade Company declare in detail each component, part, and the import price of each component and part, and maintain a record of imported goods following the guidance of the customs authority. The General Department of Customs will guide local customs authorities to monitor imported goods to ensure convenience for the unit and prevent abuse of imports for motor vehicle assembly to evade import duties.
3.2- SETTLEMENT OF IMPORTED GOODS:
By March 1, 2003, the Construction and Trade Company must compile and report to the local Customs Bureau on the import, production, and assembly situation of the previous year: the quantity imported, the quantity used for motor vehicle assembly, the number of assembled motor vehicles, the quantity sold or unused for motor vehicle assembly in 2002.
Based on the report of the Construction and Trade Company, the local Customs Bureau will settle accounts for the enterprise (cooperating with the local Tax Bureau if necessary). The Construction and Trade Company must pay import duties at the rate applicable to complete motor vehicles for remaining components not put into production as of December 31, 2002, and components sold or not used for motor vehicle assembly.
If by March 1, 2003, the Construction and Trade Company does not submit a settlement report (without a valid explanation), the customs authority will collect import duties on CKD2 components imported according to the import duty rate applicable to complete motor vehicles. In case the Construction and Trade Company fails to comply with the regulations, when discovered, they will be subject to back payment of import duties at the rate applicable to complete motor vehicles and penalties according to current regulations.
The Ministry of Finance guides relevant agencies to be aware and implement accordingly.
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