Circular No. 5776/TC/TCT stipulates the determination of the import tariff rate for non-harmonized spare parts imports to implement domestic production policies, applicable from the date of issuance.
适用范围
Enterprises importing spare parts to implement domestic production policies; Customs authorities and related units
要点
- Enterprises have the right to choose to determine the tariff rate according to the degree of localization for the entire list of non-harmonized spare parts (Article 1)
- If enterprises import a set of harmonized spare parts to assemble finished products, they must pay taxes at the rate specified for complete products (Article 2)
- In cases where there are items in the CEPT tariff reduction list within the set of non-harmonized spare parts, enterprises still apply a common preferential tax rate according to the degree of localization for the entire list (Article 1)
- All previous guiding documents contrary to this circular are abolished (Final Conclusion)
- Effective from the date of issuance by the Ministry of Finance
🌐 本文件的社会影响
- Enterprises have flexibility in determining import tariff rates, helping to reduce input costs
- Customs authorities provide specific guidelines for effectively managing import tariffs
❓ 常见问题
What is the right of enterprises to choose regarding the determination of import tariff rates?
Enterprises have the right to choose between applying a common preferential tax rate according to the degree of localization for the entire list of non-harmonized spare parts or paying taxes separately for each item.
If enterprises import a set of harmonized spare parts to assemble finished products, how must they pay taxes?
They must pay taxes at the rate specified for complete products, without separating items eligible for CEPT tariff rates.
Do previous guiding documents contrary to this circular still have effect?
No, all previous guiding documents contrary to this circular are abolished from the date of issuance by the Ministry of Finance.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 5776 TC/TCT DATED JUNE 3, 2003
REGARDING CUSTOMS DUTY RATES
Dear: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally-run cities
Recently, the Ministry of Finance received recommendations from some enterprises requesting guidance on determining customs duty rates for imported consignments that are unassembled parts (not fully assembled) intended for domestic production by importing enterprises (registered with Customs authorities), but which include components eligible under the ASEAN Common Effective Preferential Tariff (CEPT) Agreement. Regarding this matter, the Ministry of Finance provides the following guidance:
According to Circular No. 47/2002/TT-BTC dated May 28, 2002 of the Ministry of Finance, enterprises have the right to choose one of two methods for determining customs duty rates as follows:
- The rate based on the degree of domestic production: Aplicable uniformly to all items in the list of unassembled parts (not fully assembled) imported for implementation of the localization policy registered by the enterprise.
- Customs duty rate applicable to each part or component: Follow the guidance provided in Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance on determining commodity codes for individual components of unassembled parts (not fully assembled), where components meeting the conditions for implementation under the ASEAN Common Effective Preferential Tariff (CEPT) Agreement shall be subject to the CEPT tariff rate.
Therefore, if an enterprise has registered to implement the localization policy, it must uniformly apply a preferential rate based on the degree of domestic production to all items in the list of unassembled parts (not fully assembled) imported. In cases where some components in the list of unassembled parts (not fully assembled) are eligible for tariff reduction under the CEPT Agreement, these components shall not be subject to separate CEPT rates.
If an enterprise imports a set of fully assembled parts to assemble complete products, it must pay customs duties according to the rate specified for finished products as per Circular No. 11052/TC-TCT dated November 19, 2001 of the Ministry of Finance (without separately applying CEPT rates to eligible components).
The determination of customs duty rates for imported consignments that are unassembled parts (not fully assembled) intended for domestic production by enterprises (registered with Customs authorities), but which include components eligible under the ASEAN Common Effective Preferential Tariff (CEPT) Agreement, shall be uniformly applied from the date this document is signed. Any previous guidance documents conflicting with this document are hereby abolished.
The Ministry of Finance provides this guidance for relevant agencies and units to be aware of.
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