No specific tax rates for the purpose of using the goods
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Customs operations at the Mong Cai Customs Branch, under the Quang Ninh Customs Department. Photo: T. Trang. |
According to the General Department of Vietnam Customs, on the List of Imports and Exports of Vietnam issued together with the Ministry of Finance’s Circular No. 103/2015 / TT-BTC of 1st July 2015, Cane sugar or beet sugar and chemically pure sucrose, in solid form”, which is irrespective of the intended use of the good.
Currently, the current import tariffs do not prescribe specific rates for different uses of sugar products of heading 17.01.
Many goods of Cambodian origin will enjoy import tax at 0% VCN - The Government has issued the Decree No. 24/2017 / ND-CP stipulating the special preferential import ... |
Therefore, in the case where Customs officers identify the actual imported goods as "sugar cane or beet sugar and chemically pure sucrose, heading No. 17.01, code 1701.99.90, the import taxes shall be applied as stipulated in Article 8 of the Government's Decree No. 122/2016 / ND-CP of 1st September 2016.
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