This document guides the application of import tariffs on imported motorcycle spare parts kits after January 1, 2001, based on actual business conditions and the time when goods arrive at Vietnamese ports. The Ministry of Finance requests the General Department of Customs to instruct relevant units to implement according to this guidance.
Các điểm cốt lõi
- Enterprises importing motorcycle spare parts that have signed contracts and opened Letters of Credit (L/C) before January 1, 2001 but did not receive original documents to complete customs procedures by this time → shall be subject to the import tariff rate applicable at the time goods arrive at Vietnamese ports
- Customs Departments of provinces and cities shall examine the shipment documentation of enterprises importing motorcycle spare parts kits to confirm the above conditions
- The application period for the old tax rate will only be considered in cases where the bank does not transfer funds to the foreign party according to an opened L/C at the Bank
- This is based on Decree No. 94/1999/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law amending and supplementing certain provisions of the Export Tax and Import Tax Law
- The General Department of Customs shall direct uniform application of the old tax rate for cases meeting the above conditions
🌐 Tác động xã hội từ văn bản này
- Enterprises importing motorcycle spare parts kits are eligible to benefit from the application of the old tax rate if they meet all conditions
- Customs Departments have additional responsibility to examine shipment documentation to confirm eligibility for applying the old tax rate
❓ Câu hỏi thường gặp
Can enterprises importing motorcycle spare parts kits that signed contracts before January 1, 2001 but did not receive original documents to complete customs procedures by this time apply the old tax rate?
Yes, if they meet the condition of the bank not transferring funds to the foreign party according to an opened L/C at the Bank
Which bank is responsible for confirming conditions allowing enterprises to apply the old tax rate?
Customs Departments of provinces and cities will examine shipment documentation of importing enterprises to confirm eligibility
What deadline must enterprises meet to complete customs procedures in order to be eligible for applying the old tax rate?
Enterprises must complete customs procedures by January 1, 2001, but if they do not receive original documents, they may still be considered
On what legal basis is the application of the old tax rate for motorcycle spare parts kits based?
Decree No. 94/1999/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law amending and supplementing certain provisions of the Export Tax and Import Tax Law
Who is responsible for directing uniform application of the old tax rate?
The General Department of Customs will direct uniform application of this measure
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 9844 TC/TCT DATED OCTOBER 17, 2001
REGARDING IMPORT DUTY RATES FOR MOTORCYCLE PARTS
Dear General Department of Customs,
The Ministry of Finance has received letters from several enterprises requesting the application of import duty rates according to the IKD form for imported motorcycle parts after January 9, 2001. The Ministry of Finance provides its comments as follows:
Pursuant to Decree No. 94/1999/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law amending and supplementing certain provisions of the Export Tax and Import Tax Law, we request the General Department of Customs to instruct the Customs Departments of provinces and cities to review the documents of consignments of motorcycle parts imported by enterprises that have signed contracts, opened L/Cs, and had goods arrive at the port before January 1, 2001. However, if the bank is unable to transfer funds to the foreign party according to the L/C issued by the enterprise at the bank, thereby preventing the enterprise from receiving original documents to complete customs import procedures for the consignment before January 1, 2001, then apply the import duty rate as prescribed at the time when the goods arrive at a Vietnamese port.
The Ministry of Finance provides this opinion for the General Department of Customs to be aware and instruct consistent implementation.
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