Customs handles problems related to tax policies for imports-exports

Consider applying a priority import-export process to help businesses optimize time and costs

Officers of Duc Hoa Customs Branch under Long An Customs Department for enterprises on Customs policies. Photo: T.D

Accordingly, the General Department of Vietnam Customs (GDVC) has developed and issued many documents onprocedures. On March 28, the GDVC issued Decision No.592/QD-TCHQ assigning minimum revenue targets for tax collection and handling of overdue tax debt in 2023 to each unit to meet the Customs sector’s requirements.

In early April, the GDVC issued Official Dispatch No.1551/TCHQ-TXNK on the control of exported stainless steel and scrap.

The GDVC has held an online conference on dissemination and training processes for tax debt management under Decision 2317/QD-TCHQ dated October 24, 2022.

In addition, the GDVC has coordinated with relevant units to handle problems related to Tax policies for imports and exports. For example, the GDVC has collaborated with the Tax Policy Department (Ministry of Finance) to review and propose amendments to the Law on Special Consumption Tax, the Law on VAT, and the Law on Environmental Protection Tax, Circular amending Circular 83/2014/TT-BTC guiding the implementation of VAT according to the Vietnam import classification nomenclature; updated and handledproblems related to trade remedies tax under decisions of the Ministry of Industry and Trade.

The country’s top customs regulator has researched and advised on amendments to Circular 184/2015/TT-BTC on procedures for declaration, customs guarantees, collection and payment of customs duties, late payment interests, fines, fees/charges, and other amounts payable for imported and exported goods, transited goods, and inbound and outbound vehicles.

Currently, the GDVC has finalized a draft Decision to replace Decision 1810/QD-TCHQ dated June 15, 2018, on promulgating the process of inspection, consultation and customs valuation for import and export goods in customs processes andthe Decision amending and supplementing Decision No. 1921/QD-TCHQ dated June 28, 2018 promulgating the process of goods classification, applying tax rates to import and export goods.