Ba Ria - Vung Tau Customs has not collected the cashew shell tax from any enterprise

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Customs operation at Ba Ria-Vung Tau Customs Department. Photo: Nguyen Hue.

According to Mr. Bui Sy Duc, Deputy Director of BR-VT Customs Department, after receiving the information of Vinacas through the press, the leader of Ba Ria-Vung Tau Customs Department instructed the Customs Branch of post-clearance audits to check enterprises in the field of export processing cashew nuts. At the same time, the leader of the Department also came to work with two thirds of export processing enterprises in the area (1 enterprise has not worked yet). The review shows that at present, there are not any cashew processing enterprises in Ba Ria - Vung Tau province which pay import duty on cashew shell.

Regarding the problems between the Customs and enterprises that Vinacas has reflected on, the leader of BR-VT Customs Department said that due to the "unclear issues" between the Customs and enterprises about whether the cashew shell has been extracted during processing cashew for export or not. In fact, part of the cashew was sold to other companies for oil processing or for other products.

Mr. Bui Sy Duc added that in the course of post clearance audits at the head officeof the company for the shipments of cashew imported before September 2016, Customs officers and enterprises exchanged on the above issues to determine if the company could have a 100% refund on cashew (including kernel and shell sold to other companies as raw materials for processing into other products). This item shall be considered for reimbursement in accordance with clause d2, Article 114 of Circular No. 38/2015 / TT-BTC (total value of collected products is determined as total value of exports and sales of products. In this case, cashew products are subject to a tax rate of 0% and not subject to VAT. Therefore, the Customs authorities have no legal basis to request the tax collection of cashew shell products of enterprises.

According to reporters at all 3 enterprises processing cashew in the province of Ba Ria-Vung Tau, such as Thao Nguyen Trading Co., Phuc Vinh Trade Co., Ltd and Cao Phat Co. Ltd., they confirmed that the import tax on cashew nut products had not been collected by the Customs office. Phuc Vinh Company and Cao Phat Company also affirmed that the production and export activities of enterprises were still normal, and there was no difficulty from the Customs office. At Thao Nguyen Company, the leader of import-export division also acknowledged about the exchange between the Customs and enterprises related to whether or not to refund tax for cashew shell before September 2016. The company also said that due to the above obstacles, it is temporarily not consuming cashew nuts and waiting for official information from the Customs.

However, for this information, BR-VT Customs Department said that in the process of working with enterprises, the Customs authorities only considered the refund of cashew shell before September 2016. From September 2016 onwards, in accordance with the Law on Amendment of import and export tax: Products from the processing of export cashew nuts are not subject to tax, which will not affect the sale of cashew shell of enterprises. Regarding reflected issues, the BR-VT Customs Department said that the unit would pay more attention to solve the obstacles of enterprises, to have timely guidance, facilitate the operation of enterprises on the basis of compliance with the provisions of the Law.

Regarding the problems arising between the above-mentioned agencies and enterprises, Mr. Dang Hoang Giang, Vice Chairman and General Secretary of Vinacas said that the information was updated by the Association through regular contact between the Association and enterprises. With its role, the Association also reflected to the authorities to take timely measures.

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According to Mr. Dang Hoang Giang, the above mentioned obstacles are not the policies of the Customs but may be due to the fact that in the course of operation of the Customs office at the enterprise, the application of the policy without specific information leads to these problems. According to Mr. Giang, Vinacas always appreciates the efforts of the Customs at all levels in facilitating and supporting the export and import of cashew industry. In the current period, the cashew industry is facing many difficulties due to fluctuations in export prices and input prices. Therefore, Customs offices are expected to continue to facilitate and support the enterprises in import-export activities.