Circular No. 62-TC/TCT guiding the implementation of the Decree on export tax and import tax for non-trade goods, applicable to organizations and individuals engaged in non-trade export and import activities through border gates of Vietnam. Detailed provisions on taxable objects, tax bases, taxable values, tariff rates, and tax payment procedures.
适用范围
Organizations and individuals with goods for non-trade export and import through border gates of Vietnam.
要点
- Taxable goods: Goods exceeding duty-free allowance standards, samples, advertising materials, exhibition items, gifts and presents, goods of Vietnamese citizens working as experts, laborers, and students abroad, goods of international organizations, foreign diplomatic missions in Vietnam, movable assets and inheritances.
- Tax base: Quantity or weight of goods exceeding duty-free allowance standard multiplied by the taxable value and tax rate.
- Taxable value: According to the price list issued by the Ministry of Finance or determined according to the valuation principles stipulated in Decree No. 391-HĐBT.
- Tariff and tax rate: Uniformly implemented according to the tariff for trade imports for non-trade imports, and according to the tariff for trade exports for non-trade exports.
- Tax exemption and reduction: As prescribed by the State, applicable to specific cases such as samples, advertising materials, exhibition items, movable assets, and inheritances.
🌐 本文件的社会影响
- Positive impact: Ensuring fairness in the application of taxes on non-trade export and import activities.
- Negative impact: May cause difficulties for enterprises when determining the taxable value and tariff.
- Enterprises may bear additional costs if they are not familiar with the regulations.
- Citizens may face difficulties in understanding and complying with the regulations.
❓ 常见问题
Which entities are exempt from export and import taxes for non-trade goods?
Vietnamese individuals and foreigners carrying items exceeding the duty-free allowance when exiting or entering the country; samples, advertising materials, exhibition items; gifts and presents; goods of Vietnamese citizens working as experts, laborers, and students abroad; goods of international organizations, foreign diplomatic missions in Vietnam; movable assets and inheritances.
What is the tax base?
The tax base is the quantity or weight of goods exceeding the duty-free allowance multiplied by the taxable value and tax rate.
How is the taxable value determined?
The taxable value is established by the Ministry of Finance or determined according to the valuation principles stipulated in Decree No. 391-HĐBT. For goods not listed in this price list, localities must establish them and send them to the General Department of Taxation and the General Department of Customs for monitoring.
What is the tariff rate applied to non-trade export tax?
Non-trade export tax is uniformly implemented according to the general tariff rate specified in the column of each group and item in the Export Tariff for Trade Goods.
In which cases can tax exemptions or reductions be requested?
Samples, advertising materials, exhibition items; movable assets and inheritances. Organizations and individuals need to submit applications for tax exemption or reduction along with related documents to the Ministry of Finance (General Department of Taxation).
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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Number: 62-TC/TCT |
Hanoi, December 10, 1990 |
CIRCULAR
Guidelines for Implementing Decree No. 391-HĐBT dated November 10, 1990 of the Council of Ministers on export tax and import tax for goods permitted to be exported and imported non-commercially. To implement Decree No. 391-HĐBT dated November 10, 1990 of the Council of Ministers regarding the implementation of Article 32 of the Special Consumption Tax Law on export tax and import tax for goods permitted to be exported and imported non-commercially, after reporting to the Council of Ministers, the Ministry of Finance provides guidance as follows:I. SUBJECTS TO BE APPLIED WITH EXPORT TAX AND IMPORT TAX FOR NON-COMMERCIAL EXPORTED AND IMPORTED GOODS.
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According to Clause 1 of Decree No. 391-HĐBT dated November 10, 1990 of the Council of Ministers, export tax and import tax for non-commercially exported and imported goods shall be applied to the following subjects:
1. Goods and items exceeding the free allowance for personal effects carried by individuals when exiting or entering Vietnam through border gates.
2. Goods exported and imported for sample purposes, advertising, trade fairs, and exhibitions.
3. Goods bought and exchanged between residents in the border areas of Vietnam and neighboring countries.
4. Gifts and presents from organizations, individuals, foreigners, and overseas Vietnamese citizens sent to organizations and individuals in Vietnam and vice versa.
5. Goods exported and imported by Vietnamese citizens dispatched by the State for cooperation, expert work, labor cooperation, and study abroad.
6. Goods exported and imported by international organizations, foreign diplomatic agencies in Vietnam, and foreign individuals working at such organizations and foreign-invested enterprises in Vietnam.
7. Goods exported and imported that are movable assets and inheritances.
II. BASIS FOR CALCULATING TAX, TAXABLE VALUE, AND TAX RATE
1. Basis for calculating tax
Non-commercial export tax and import tax
The actual quantity and weight of goods exported and imported exceeding the free allowance
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Pursuant to Article 4 of Decree No. 391-HĐBT, the Ministry of Finance and the General Department of Customs will promptly research and develop taxable values for non-commercially exported and imported goods to apply uniformly nationwide. In the meantime, temporarily apply the taxable value table for non-commercially exported and imported goods issued with Circular No. 1178-TC/CTN dated August 7, 1989, and supplemented by Circular No. 1333-TC/CTN dated August 31, 1990, issued by the Ministry of Finance. |
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For goods not listed in the aforementioned Ministry of Finance's taxable value table but actually exported and imported non-commercially locally, the provincial tax bureaus and customs offices at the same level shall establish taxable values for each item based on the valuation principles stipulated in Article 4 of Decree No. 391-HĐBT as the basis for taxation. Before implementing locally, these tables must be submitted to the State Tax总局和海关总局进行备案指导。 |
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Domestic selling price of the exporting business excluding VAT |
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Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
2. Price for tax calculation:
各地不得规定与财政部已指导文件相悖的计税价格。
3. Tax rates and tariff schedules.
According to Article 32 of the Special Consumption Tax Law and Clause 3 of Article 4 of Decree No. 391-HĐBT dated November 10, 1990 of the Council of Ministers, the tariff schedule and tax rates for non-commercial export tax and import tax shall be implemented as follows:
a) Regarding non-commercial import tax: It shall be uniformly implemented according to the general rate column for each chapter, group, and item specified in the tariff schedule for commercial imports.
b) Regarding non-commercial export tax:
- For domestically produced items, it shall be uniformly implemented according to the general rate column for each group and item specified in the tariff schedule for commercial exports.
- For re-exported imported goods, it shall be implemented according to the tariff schedule attached to this Circular. Re-exported imported goods subject to non-commercial export tax according to the tariff schedule attached to this Circular are goods produced abroad and imported into Vietnam for non-commercial export.
III. TAXPAYERS, TAX COLLECTING AUTHORITIES, AND TAX EXEMPTIONS
1. Taxpayers and tax collecting authorities:
According to Articles 3 and 8 of Decree No. 391-HĐBT dated November 10, 1990, all organizations and individuals exporting and importing non-commercial goods through Vietnam's border gates are taxpayers of non-commercial export tax and import tax. Taxpayers are responsible for declaring the actual quantities of exported and imported goods and paying taxes fully to the customs authority before removing the goods from the border area for export or importation into the domestic market.
The organization of collection of non-commercial export tax and import tax throughout the country falls under the responsibility of the customs service.
The Ministry of Finance assigns the State Tax总局的任务，组织监督海关部门征收非商业性出口税和进口税的工作。
2. Regarding tax exemptions:
a) The following cases shall be implemented according to current regulations of the State:
- The Ministry of Finance and the General Department of Customs shall stipulate the free allowance for personal effects carried by individuals when exiting or entering the country, which shall be exempt from tax; report to the Council of Ministers for promulgation and implementation;
- Goods exported and imported by international organizations, foreign diplomatic agencies in Vietnam, and foreign individuals working at such organizations and foreign-invested enterprises in Vietnam shall be implemented according to Resolution No. 131-HĐBT dated August 27, 1987 of the Council of Ministers;
- Goods imported by Vietnamese citizens dispatched by the State for cooperation, expert work, labor cooperation, and study abroad shall be implemented according to Decision No. 175-HĐBT dated November 17, 1988 of the Council of Ministers.
- Goods for export and import by international organizations, foreign diplomatic missions in Vietnam, and individuals from foreign countries working at the organizations mentioned above and at foreign-invested enterprises in Vietnam shall be implemented in accordance with Resolution No. 131-HĐBT dated August 27, 1987 of the Council of Ministers;
- Goods for import by Vietnamese citizens dispatched by the State to work as experts, labor cooperation, and study abroad shall be implemented in accordance with Decision No. 175-HĐBT dated November 17, 1988 of the Council of Ministers.
According to Article 7 of Decree No. 391-HĐBT, in certain special cases such as export and import samples, goods for trade fairs and exhibitions, movable assets, inherited assets... the Ministry of Finance shall consider and resolve tax exemptions and reductions on a case-by-case basis.
Organizations and individuals falling within the scope of consideration for exemption or reduction of export tax and import tax on non-trade goods must submit to the Ministry of Finance (General Department of Taxation) the following documents:
- A request for tax exemption or reduction, clearly stating the content of the export or import activity and the reasons for requesting the exemption or reduction of tax.
- Export and import permits for non-trade goods issued by the Customs authority.
- Other relevant documents related to the exported or imported goods such as bills of lading, cargo receipt notices, etc., to prove the nature of the export or import activity.
IV. IMPLEMENTATION
This Circular takes effect from the date of signature.
The Ministry of Finance requests all Ministries, sectors, People's Committees of provinces, cities, and centrally governed municipalities to disseminate the policy on export tax and import tax on non-trade goods to relevant agencies, organizations involved in export and import activities, and the public for implementation; at the same time, direct the tax sector and other relevant sectors at the local level to implement the State's tax policies correctly, and promptly reflect any difficulties encountered during the implementation process so that the Ministry of Finance can study and provide supplementary guidance.
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