The Ministry of Finance - implementation of additional import duty

VCN - The protective duty, anti-dumping duty and anti-subsidy duty on imported materials for export processing, imported goods of enterprises for export production and duty-paid imported goods for re-export have been implemented as the import duty under the provisions of the Law on import duty and export duty, and guidelines. 
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the ministry of finance implementation of additional import duty

Operational activity in Customs Branch at Cai Lan port (Quang Ninh Department of Customs). Photo: T. Trang

That is guided by the Ministry of Finance to Customs branches in provinces and cities in the implementation of protective duty, antidumping duty and anti-subsidy duty on some import forms.

Over the past time, the Ministry of Finance and the General Department of Customs received comments on problems from some enterprises and Customs agencies in provinces and cities regarding the implementation of protective duty, antidumping duty and anti-subsidy duty on imported goods.

Comments such as: According to the current regulations, imported materials for export processing are not subject to protective duty and environmental protection tax. Imported materials for export production are not to be consumed in Vietnam. Therefore, the units suggested the Ministry of Finance and General Department of Customs should clearly stipulate the regulations on calculation of antidumping duty, anti-subsidy duty, protective duty and environmental protection tax for processing.

To guide this content, the Ministry of Finance had a document to exchange with the Ministry of Industry and Trade, and guided that protective duty, anti-dumping duty and anti-subsidy duty (at the time of duty calculation and term of duty payment, duty exemption and duty refund) in related cases such as: imported goods for export production; imported goods of enterprise for export production; duty refund for duty-paid imported goods which must be re-exported, are implemented as import duty under the provisions of the Law on import duty and export duty, and guidelines..

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The Ministry also added that this guided content will replace the content in Official Dispatch No. 8300/BTC-CST dated 23 June 2014 of the Ministry of Finance and will be implemented for all registration forms with Customs from the Law on import duty and export duty No. 107/2016/HQ 13 which takes effect of enforcement.

By T. Binh/ Huyen Trang

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