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The Ministry of Finance (GDC) shall report to the Prime Minister on the case of Vinamilk and some companies related to applying special preferential tax rateto the on-spot imports.

In order to strengthen the inspection of origin to ensure uniform and compliance with current provisions on applying special preferential tax rates, the GDC has sent Official Letter No. 2668a / GSQL-GQ4 to guide the local Customs departments to strictly abide by the provisions of Decree No. 129/2016 / NĐ-CP dated 1st September 2016, that only on-sport imports from non-tariff with valid C / O issued by the Ministry of Industry and Trade is considered to be entitled to special preferential tax rate

The guidance of the General Department of Customs is based on the Law on Import and Export Duties (effective from 1st September 2016) which provides for the application of special preferential tax rate to Vietnamese goods imported from the non-tariff area into the domestic market,and Decree No. 129/2016 / ND-CP of the Government dated 1st September 2004 issued on the basis of the Law on Import and Export Duties. Accordingly, Vietnamese goods must be imported from non-tariff areas into the domestic market.

Regarding the complaint by Vietnam Dairy Products Joint Stock Company about inconsistent implementation of guidelines related to the special preferential tax rate applicable to on-spot import -export form, the General Department of Customs responded that based on recommendations of the companies on the need of applying the special preferential tax rate to all on-sport import and export forms to encourage domestic production, the Ministry of Finance was reporting to competent authorities on considering and guiding the handling of cases of declarations which were registered from 1st Janaury 2012 to this present time.

In addition, to encourage the development of subsidiary industry and the business and production of domestic companies, thereby creating the equality for domestic companies and companies in non-tariff areas, the Ministry of Finance reported to the competent levels on reviewing and coordinating with relevant agencies and organizations such as Ministry of Public Security, Business Associations and Vietnam Chamber of Commerce and Industry to evaluate the impact of the provisions on the domestic production and report the specific proposal thereof.

According to the Customs Newspaper, according to the provisions of the Law on Import and Export Duties, the special preferential tax rate only apply to Vietnamese goods imported from non-tariff areas into the domestic market; particularly, Decree 129/2016 / ND-CP of the Government (effective from 1st September 2016) stipulates one of the conditions for imported goods to be entitled to special preferential tax rate under ATIGA that Vietnamese goods must be imported from the non-tariff areas into the domestic market. Therefore, Vinamilk is not eligible for enjoying the above tax incentives.

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However, not only the case of Vinamilk, the Customs has reviewed and listed import declaration from 1st January 2012 with C/O issued by the Ministry of Industry and Trade, which have been entitled to special preferential tax rate for imported goods in the form of the on-spot import-export of domestic enterprises but not from the non-tariff areas into the domestic market. The problem is occurring in not only one Customs department but also ten Customs departments over the country.