Joint Circular No. 53/1998/TTLT/TC-TM-CN-TCHQ guides the implementation of Decree No. 107/1997/NĐ-CP on reducing import taxes from EU countries for the period 1998-2001. The Circular applies to goods imported from EU countries, which must meet the conditions of origin and customs declaration procedures. The rate of duty applied is based on the List of Goods issued together with the Decree.
적용 범위
Importers of goods from EU countries
핵심 사항
- Importers must submit a Certificate of Origin (C/O) issued by the competent authority of EU countries, meeting the criteria for origin as stipulated.
- Goods are considered to be directly shipped from an EU member country to Vietnam if they do not pass through any other country or transit through EU countries.
- The preferential tariff rate applicable to imported goods meeting the conditions is the rate specified in the List of Goods issued together with Decree No. 107/1997/NĐ-CP.
- Customs authorities have the right to recheck the C/O and suspend the application of preferential rates if there is suspicion of its authenticity.
- Goods are considered to originate from the EU if they meet the standards of production or processing in EU member countries.
🌐 이 문서의 사회적 영향
- Importers of goods from the EU will save tax costs if they meet all the conditions.
- Enterprises can increase imports of goods from the EU to take advantage of tax benefits.
- Customs authorities and organizations issuing C/Os need to strengthen inspection and supervision.
❓ 자주 묻는 질문
What must importers do when submitting the Certificate of Origin (C/O)?
Importers must submit the original C/O to the customs office where the import declaration is registered.
What is the level of preferential tariff rate?
The preferential tariff rate is applied based on the List of Goods issued together with Decree No. 107/1997/NĐ-CP, without specifying specific figures.
When does the Customs Authority have the right to recheck the C/O?
Customs authorities have the right to request a recheck of the C/O if there is suspicion of its authenticity and accuracy.
How are goods from the EU considered to have origin?
Goods must meet the criteria of being wholly produced in an EU country or having undergone significant processing.
When does this Circular apply?
This Circular takes effect from January 1, 1998 and applies to all textile and garment goods imported from EU countries into Vietnam.
전문
JOINT CIRCULAR
Implementation guidance
Decree No. 107/1997/NĐ-CP dated November 5, 1997 of the Government
on the issuance of the List of Goods and Import Tariff Rates
to implement the program of reducing import tariffs on goods from European Union (EU) countries for the years 1998-2001
Implementing Decree No. 107/1997/NĐ-CP dated November 5, 1997 of the Government on the issuance of the List of Goods and Import Tariff Rates to implement the program of reducing import tariffs on goods from European Union (EU) countries for the years 1998-2001;
The Ministry of Finance, Ministry of Trade, Ministry of Industry, and General Department of Customs shall guide implementation as follows:
I. Scope of Application:
1- Goods imported subject to application of import tariff rates as prescribed in Decree No. 107/1997/NĐ-CP dated November 5, 1997 of the Government are goods imported from EU countries and must meet the following conditions:
1.1- They are items listed in the List of Goods issued together with Decree No. 107/1997/NĐ-CP dated November 5, 1997 of the Government;
1.2- They have a Certificate of Origin (C/O) issued by the competent authority of EU countries, confirming that the goods originate from EU countries;
1.3- They are items meeting the origin standards stipulated in this Circular;
1.4- Goods shipped directly from exporting EU member countries to Vietnam, goods transported in the following cases will be considered as shipped 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 several countries, but all such countries are members of the EU;
(iii) Goods must be transported through one or more countries or territories that are not members of the EU, with or without transshipment or temporary storage at those countries or territories, but the importer organization or individual must prove that:
- The transit is deemed necessary due to geographical reasons or transportation requirements;
- These goods are not sold or consumed in countries or territories that are not members of the EU; and
- These goods do not undergo any other operation except unloading and reloading or certain operations aimed at protecting the goods.
In cases (ii) and (iii) mentioned above, the importer (Importer) must clearly declare the transport route, transshipment, warehousing, etc., on the customs declaration form and submit supporting documents to the customs authority.
The Certificate of Origin (C/O) is used within the framework and format of the EU.
The Ministry of Trade is responsible for notifying the authorized organizations issuing certificates of origin, C/O formats, and seals of authorized organizations issuing C/Os for textile-wearing apparel products from EU member countries entering Vietnam. Ensuring origin standards as prescribed in this Circular.
Currently, the authorized organizations issuing Certificates of Origin (C/O) of EU member countries are determined as follows:
- In Austria (AUSTRIA):
+ Chamber of Commerce and Industry.
+ Customs authorities (where necessary) authorized to issue.
- In Belgium (BELGIUM):
+ Other authorized agencies: Ministry of Economic Relations.
+ Customs authorities (where necessary) authorized to issue.
- In Denmark (DENMARK):
+ Other authorized agencies to issue are:
+ Customs authorities (where necessary) authorized to issue.
. Customs authorities (where necessary)
. Council of Craft Industries.
. Danish Industry.
. Council of Trade Federations.
- In Finland (FINLAND):
- In France (FRANCE):
+ Customs authorities (where necessary) authorized to issue.
- In Belgium (BELGIUM):
+ Other authorized agencies to issue are: Certain specialized agencies under the Ministry.
+ Customs authorities (where necessary) authorized to issue.
- In Germany (GERMANY):
+ Chamber of Commerce and Industry.
+ Other authorized agencies to issue are:
. Customs authorities (where necessary).
. Chamber of Commerce (Handicraft).
- In Greece (GREECE):
- In Ireland (IRELAND):
+ Other authorized agencies to issue are:
- In Italy (ITALY):
+ Other authorized agencies to issue are:
. Customs authorities (where necessary).
+ Other authorized agencies to issue are:
. Customs authorities (where necessary).
. San Marino Police Inspectorate for products originating in San Marino.
- In Luxembourg (LUXEMBOURG):
+ Chamber of Commerce of Luxembourg.
- In Netherlands (NETHERLANDS):
- In Portugal (PORTUGAL):
+ Other authorized agencies to issue are:
- In Spain (SPAIN):
+ Customs authorities (where necessary) authorized to issue.
- In Sweden (SWEDEN):
+ Customs authorities (where necessary) authorized to issue.
- In United Kingdom (UNITED KINGDOM):
+ Other authorized agencies to issue are:
2- Procedure for Submitting C/O to Customs Authority:
+ Customs authorities (where necessary) authorized to issue.
Organizations and individuals importing goods specified in Point 1 of Part I of this Circular (hereinafter referred to as importers) are required to submit to the customs authority where customs procedures are handled and at the time of registering the import declaration, the original Certificate of Origin (C/O) issued by the authorized organization of the exporting country.
In case there is a change in the organization issuing C/O, C/O format, and seal of the authorized organization permitted to issue C/O as mentioned above, the Ministry of Trade has the responsibility to promptly notify the customs authority. While the Ministry of Trade has not yet provided a complete list of EU member countries, the customs authority will levy taxes according to the general import tariff rate and release the goods to the importer. At the same time, the customs authority will promptly report to the General Department of Customs and the Ministry of Trade for timely guidance. After the Ministry of Trade provides a complete list for comparison, the customs authority will be responsible for rechecking the C/O of the imported consignment. If it meets the C/O of EU member countries and satisfies the conditions stipulated in this Circular, the customs authority will levy import tax according to the current import tariff rate for textile-wearing apparel products from EU member countries entering Vietnam and process refund of excess tax.
II- Tariff Schedule
The applicable tariff 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. 107/1997/NĐ-CP dated November 5, 1997 of the Government.
For consignments of imported goods that do not meet the conditions set out in Part I of this Circular, the import tariff rate shall be applied as prescribed in the Law on Export Tax and Import Tax.
III- Inspection of Certificate of Origin (C/O)
In case of doubt about the authenticity and accuracy of the Certificate of Origin for textile-wearing apparel products issued by EU member countries, the customs authority has the right:
In case there is doubt regarding the truthfulness and accuracy of the Certificate of Origin for textile and garment products issued by EU member countries, the Customs authority has the right:
- Request to recheck the Certificate of Origin (C/O). The Customs Authority will send the request to the authorized organization issuing the C/O in the exporting country for verification and confirmation.
- Suspend the application of the preferential tariff rate specified in the List of Goods issued together with Decree No. 107/1997/NĐ-CP dated November 5, 1997, of the Government, and apply according to the tariff rate specified in the Export Tax Schedule, Import Tax Schedule (general) currently in effect.
- Request the importer to provide additional documentation (if available) to prove that the goods genuinely originate from EU member countries within the latest deadline of one year.
While awaiting the results of the recheck, continue to process the procedures to release the goods if they do not fall under prohibited or restricted import categories.
When the Customs Authority obtains sufficient documentation proving that the goods genuinely originate from the EU, the difference between the import tax collected according to the general Import Tariff Schedule and the import tax calculated according to the Import Tariff Schedule issued together with Decree No. 107/1997/NĐ-CP dated November 5, 1997, of the Government shall be refunded to the importer.
The principles for goods to be recognized as originating from EU countries are that the goods must meet one of the following conditions:
1- Goods produced entirely or extracted in the exporting country, which is an EU member state (Goods with full origin):
The "full origin" standard is understood strictly. Even a small portion of imported materials, parts, or details of unknown origin used will cause the corresponding product to lose its "full origin" status. However, the finished products may still qualify for tax benefits under different regulations regarding products made from imported materials, as stipulated below under the processing and manufacturing standards.
2- Goods not produced or extracted in the exporting country, which is an EU member state, but satisfy the following conditions:
* Processing and Manufacturing Standards:
Products manufactured in an EU member state using all or part of raw materials, components, or ingredients, including those of undetermined origin, are considered to have originated from that country if such raw materials, components, or ingredients undergo a process that significantly alters their essential characteristics or properties.
For textile and apparel products, only one production technology stage is required, and the final processing step must be carried out in one of the EU member states.
Example: For apparel products, clothing can use imported fabric to cut and sew into apparel products for export. This means that using imported fabric to produce apparel items like pants and shirts is considered to have originated from the benefiting country.
All simple processing stages are not accepted as having originated from EU member states, including:
+ Stages of preserving goods during transportation and storage (ventilation, spreading, drying, cooling, salting, vulcanizing, or liquid treatment, removing defective parts, and similar tasks);
+ Simple tasks such as dusting, screening, sorting, packaging (including assembling into sets), cleaning, painting, cutting;
+ (i) Changing packaging and unloading or combining consignments;
+ (ii) Bottling, bagging, boxing, attaching labels, etc., and other simple packaging tasks;
+ Attaching labels, trademarks, or symbols to distinguish goods or their packaging;
+ Assembling products of the same or different types when one or more parts of the assembled product do not meet the requirements to be considered as an originating product;
+ Simply assembling parts or products into a finished product;
+ A combination of two or more of the above simple tasks.
IV- Other Provisions:
Regulations on tax bases; tax collection and payment systems, accounting for taxes, reporting on tax collection and payment results; exemption and reduction of import taxes; refunding, recovering taxes, and handling violations; shall be implemented according to the provisions of the Law on Export Tax, Import Tax, and current guiding documents.
The General Department of Customs is responsible for periodically reporting every six months and annually on the quantity and value (trade volume) of imported goods subject to the provisions of this Circular to the Ministry of Finance and the Ministry of Trade.
V- Implementation Organization:
This Circular takes effect and applies to all textile and apparel consignments from EU member countries imported into Vietnam with customs declarations registered with the Customs Authority starting from January 1, 1998.
During implementation, if there are difficulties, units and agencies are requested to report to the Ministry of Finance for timely guidance and supplementation.
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