Circular No. 98/2016/TT-BTC supplements the list of commodity groups and preferential import tariff rates for Artemia eggs into Chapter 98 of the Preferential Import Tariff Schedule issued together with Circular No. 182/2015/TT-BTC dated November 16, 2015, of the Minister of Finance.

CIRCULAR

Supplementing the list of commodity groups and rates of preferential import tariffs for Artemia eggs

ưu đãi riêng đối với mặt hàng trứng Artemia into Chapter 98 of the Import Preferential Tariff Schedule

issued together with Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance

ngày 16/11/2015 của Bộ trưởng Bộ Tài chính

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Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and tax rate brackets for each commodity group, and the Import Preferential Tariff Schedule according to the list of taxable commodity groups and preferential tax rate brackets for each commodity group;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular Supplementing the list of commodity groups and rates of preferential import tariffs for Artemia eggs into Chapter 98 of the Import Preferential Tariff Schedule issued together with Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance.

Article 1. Supplementing Item I - Explanations and Conditions for Applying Special Preferential Import Tariffs in Chapter 98

1. Supplementing Point 1.40 in Clause 1 of Item I - Explanations and Conditions for Applying Special Preferential Import Tariffs in Chapter 98 of the Import Preferential Tariff Schedule issued together with Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance as follows:

"1.40. Group 98.43: Artemia eggs (Artemia cysts) used as fish feed"

2. Supplementing Point b.11 in Clause 3 of Item I regarding conditions and procedures for importing goods to be eligible for special preferential import tariff rates for code 9843.00.00 in Chapter 98 as follows:

"b.11) Goods imported under Group 98.43

b.11.1 - Obligations of the declarant:

The declarant must register a list of goods to be imported under Group 98.43 (the List) with the Customs Sub-Department at the most convenient location before importing the first consignment. The application dossier submitted to the customs authority issuing the List includes:

- A letter requesting issuance of the List;

- The List of goods and the Reconciliation Form.

The letter requesting issuance of the List, the List of goods, and the Reconciliation Form shall comply with the provisions of Clause 5, Article 104 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs inspection and supervision; export duties and import duties, and management of taxes on exported and imported goods, with the term "tax exemption" replaced by "used as fish feed".

In case the registered List needs to be amended or supplemented, the declarant may amend or supplement it provided that they submit relevant documents and materials to the customs authority issuing the List before the first importation or before the subsequent consignment requiring amendment or supplementation of the List to prove that such amendment or supplementation is appropriate. The application dossier for amending or supplementing the List includes:

- A letter requesting issuance of the amended or supplemented List;

- The List of goods and the Reconciliation Form amended or supplemented.

In case the List and the Reconciliation Form are lost, the declarant must submit an application dossier to the customs authority issuing the original List for reissuance, including:

- A letter requesting reissuance of the List and the Reconciliation Form, stating the reasons for loss and the declarant's commitment to the accuracy of the declared information;

- An inventory of all customs declarations (electronic or paper) of the quantity of goods imported under the List;

- The original List and the Reconciliation Form issued by the customs authority handling the last importation before the loss (one copy certified by the customs authority handling the importation).

When handling customs procedures, the declarant must submit and present to the customs authority registering the customs declaration the following documents:

- Customs documents as prescribed;

- The List of goods and the Reconciliation Form registered with the customs authority (a copy given to the declarant) for the customs authority to process reconciliation of imported goods.

Annually, no later than the ninetieth day from the end of the fiscal year, the declarant must submit a report on the use of imported Artemia eggs eligible for special preferential import tariff rates according to codes 9843.00.00 in the fiscal year to the customs authority in accordance with Article 41 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government and Article 60 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance.

b.11.2 - Obligations of the customs authority:

b.11.2.1 - Upon receipt of the List:

+ Immediately after receiving the dossier from the declarant, the Customs Sub-Department where the declarant registers the List has the responsibility to check, issue a tracking form, and stamp confirmation on two copies of the List of imported goods and one copy of the Reconciliation Form (keep one original List, give one original List along with one original Reconciliation Form to the declarant for presentation to the customs authority handling the importation to reconcile actual imported goods and calculate taxes in accordance with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance and Point b.11.2.2).

+ In case the declarant needs to amend or supplement the List and the Reconciliation Form, the Customs Sub-Department where the declarant registers the List has the responsibility to check, issue a tracking form, and stamp confirmation on two copies of the amended or supplemented List of imported goods and one copy of the amended or supplemented Reconciliation Form (keep one original List, give one original List along with one original Reconciliation Form to the declarant for presentation to the customs authority handling the importation to reconcile actual imported goods and calculate taxes in accordance with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance and Point b.11.2.2).

In case the declarant loses the List and Monitoring Form: based on the declarant's request and confirmation from other local Customs Bureaus, the customs authority where the declarant registered the specific inspection list shall reissue the goods List and Monitoring Form for Artemia eggs under subheading 98.43 that have not been imported according to Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance.

The processing time limit for customs authorities in registering Lists, amending, and supplementing Lists; reissuing Lists shall be carried out in accordance with Article 104 of Circular No. 38/2015/TT-BTC dated March 25, 2015, issued by the Minister of Finance.

b.11.2.2 - When handling import procedures:

In addition to the customs procedures as prescribed, the customs authority shall base on the customs declaration file, compare with the Monitoring Form to offset the imported goods under subheading 98.43 that the declarant has actually imported and sign to confirm according to regulations. Retain one copy of the List and the Monitoring Form that have been offset in the customs declaration file.

Upon completion of the quantity of imported goods recorded in the Monitoring Form, the Head of the final Import Declaration Customs Sub-department shall confirm "all goods under List number... have been imported" on the original Monitoring Form of the declarant and retain one copy, issue one copy to the declarant, and send the original to the Customs Sub-department issuing the Monitoring Form for post-clearance inspection according to regulations.

In cases where the Customs Sub-department receiving the registration of the List is also the Customs Sub-department handling the import procedures, after the Head of the Sub-department has confirmed the completion of the quantity of imported goods in the Monitoring Form, the Sub-department shall retain the original, issue one copy to the declarant, transfer one copy of the Monitoring Form along with the registration List file to the post-clearance inspection Customs Sub-department for post-clearance inspection according to regulations.

 b.11.2.3 - After receiving the original Monitoring Form sent by the final Import Declaration Customs Sub-department, the Customs Sub-department registering the List and issuing the Monitoring Form shall compile all registration List files and transfer them to the post-clearance inspection Customs Sub-department as the basis for post-clearance inspection according to the risk management regulations regarding the use of imported goods subject to preferential tariff rates under subheading 98.44 as stipulated in Article 98 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, issued by the Government.

In case of incorrect use, goods under subheading 98.44 must be subject to import tax at the preferential tariff rate applicable to corresponding codes in Chapter 97 at the time of registering the Import Declaration with the customs authority.

Article 2. Supplement Item II - List of commodity groups and preferential import tariff rates in Chapter 98

Supplement subheading 98.43 to Item II - List of commodity groups and preferential import tariff rates in Chapter 98 of the Preferential Import Tariff Schedule issued together with Circular No. 182/2015/TT-BTC dated November 16, 2015, issued by the Minister of Finance as follows:

Article 3. Effectiveness

This Circular takes effect from August 13, 2016./.