This document stipulates that no back payment of import tax shall be made for goods originating from ASEAN which were imported between January 1, 2001 and June 6, 2001 and paid taxes at a lower rate than the new regulations. This ensures consistency in implementing preferential tariff treatments among ASEAN countries.
要点
- Enterprises importing goods from ASEAN countries → shall not be required to make back payment of import tax for items that were taxed according to the rate specified in Decree No. 09/2000/NĐ-CP but lower than the rate specified in Decree No. 28/2001/NĐ-CP from January 1, 2001 to June 6, 2001 → This applies to cases where taxes were paid before the effectiveness of Decree No. 28/2001/NĐ-CP
- General Department of Customs → instructs local Customs Bureaus to implement no back payment of import tax as stipulated above
- The Ministry of Finance provides guidance on applying import tariff rates for goods originating from ASEAN countries during the period before Decree No. 28/2001/NĐ-CP took effect
- Decree No. 28/2001/NĐ-CP stipulates the List of Goods and Tariff Rates of Vietnam to implement the Common Effective Preferential Tariff (CEPT) Agreement among ASEAN countries for the year 2001
- Circular No. 52/2001/TT-BTC guides the implementation of Decree No. 28/2001/NĐ-CP of the Government
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 8233 TC/TCT ON AUGUST 29, 2001
REGARDING CUSTOMS DUTY RATES
RESPECTED: General Department of Customs
The Ministry of Finance has received the opinions of enterprises regarding the application of customs duty rates for imports from ASEAN countries before the issuance of Decree No. 28/2001/NĐ-CP dated June 6, 2001 by the Government on the list of goods and tariff rates of Vietnam to implement the Agreement on Trade-Liberalizing Tariff Preferences (CEPT) among ASEAN countries for 2001.
Pursuant to Decree No. 28/2001/NĐ-CP dated June 6, 2001 by the Government on the list of goods and tariff rates of Vietnam to implement the Agreement on Trade-Liberalizing Tariff Preferences (CEPT) among ASEAN countries for 2001; Circular No. 52/2001/TT-BTC dated July 2, 2001 by the Ministry of Finance guiding the implementation of Decree No. 28/2001/NĐ-CP of the Government; To ensure uniform customs duty collection for these cases, the Ministry of Finance provides the following opinions:
Goods originating from ASEAN countries imported from January 1, 2001 to June 6, 2001 (the date Decree No. 28/2001/NĐ-CP was issued by the Government), which have already paid customs duties at rates lower than those specified in Decree No. 28/2001/NĐ-CP dated June 6, 2001 of the Government compared to the rates prescribed in Decree No. 09/2000/NĐ-CP dated March 21, 2000 of the Government, shall not be subject to additional customs duty collection.
The Ministry of Finance provides this opinion for the General Department of Customs to instruct local Customs Bureaus to implement accordingly.
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