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3 main product groups decreased

According to the General Department of Customs, the country recorded a trade turnover of US$619.17 billion in the 11 months from the beginning of 2023 is estimated at US$619.17 billion, down 8.3% or US$55.75 billion year-on-year. Of which, imports are estimated at US$296.67 billion, down 10.7% (or US$35.63 billion) and exports US$322.5 billion, down 5.9% (or US$20.12 billion). Thus, the 11-month trade balance of 2023 sees a surplus of US$25.82 billion.

Due to the decrease in the trade turnover, the Customs sector's collection work has encountered many difficulties. Statistics show that as of December 5, the customs sector collected VND339,369 billion to State budget, equal to 79.9% of the estimate, down 16.8% compared to the same period in 2022.

A Customs official instruct procedures for a business. Photo: N.H

Assessing the cause of revenue reduction, the General Department of Customs said that taxable imports dropped by 14.7% year-on-year, leading to many limited results. Specifically, some main groups and items as imported raw materials, machinery, equipment, and spare parts for production such as: coal, chemicals and chemical products, plastics, iron and steel, textile and garment raw materials, electronic components, auto components reached US$64.3 billion, accounting for 57% of total taxable imports, down 16.7%, reducing State revenue by about VND32,200 billion year-on-year.

For imported petroleum group, due to the preferential tax rate on importing gasoline from the ASEAN market at 5%, DO oil and FO oil at 0%, businesses mainly import from ASEAN instead of importing from Korea at the tax rate on gasoline of 8%. Therefore, in 11 months, it only reached 7.6 million tons, worth US$6.3 billion, up 21.4% in volume but down 1.4% in value, reducing State revenue by about VND2,400 billion year-on-year.

As for the CBU car group, imports in the first 11 months of the year reached 110,771 units, worth US$2.6 billion, down 26.8% in volume and 22.8% in value, reducing State revenue by about VND4,700 billion year-on-year.

For budget revenue in November 2023 alone, the sector’s revenue reached VND32,699 billion, up 0.7% from October. The reason is the increase in imports of some items compared to October such as: imported coal rose by 34.6% in volume and 36.7% in value, increasing State revenue VND503 billion; Iron and steel of all kinds rose by 18.1% in volume and 13.2% in value, increasing State revenue by VND216 billion; computers, electronic products and components rose by 19.8% in value, increasing State revenue by VND194 billion.

9/10 departments saw a sharp decline in revenue

According to the General Department of Customs, revenue estimates of 10 provincial and city customs departments (with large state budget revenues) account for 87% of the entire sector's estimates. However, as of November 30, the state budget revenue of these departments only reached VND294,613 billion, equal to 79.12% of the assigned estimate, down 14.54% over the same period last year.

Most of the customs units with large revenue have a decrease in revenue over the same period, such as: Dong Nai Customs Department only reached VND17,074 billion, equal to 74.72% of the estimate and down 22.21% compared to the same period in 2022; Thanh Hoa Customs Department collected VND14,664 billion, equal to 108.62% of the estimate and down 21.5% over the same period last year.

Or like the Binh Duong Customs Department, in the 11 months of 2023, the department only collected VND14,705 billion, equal to 72.80% of the estimate and down 18.39% over the same period last year; Ba Ria - Vung Tau Customs Department collected VND15,499 billion, equal to 71.42% of the estimate and down 17.15% over the same period last year; Hai Phong Customs Department collected VND60,007 billion, equal to 75.10% of the estimate and down 17.45% over the same period last year.

Only Quang Ninh Customs Department recorded a revenue increase of 4.51% over the same period last year. Specifically, as of November 30, Quang Ninh Customs Department earned VND 15,722 billion, reaching 136.72% of the estimate and increasing 4.51% over the same period in 2022.

In the last month of the year, the General Department of Customs requested units to closely follow the direction of the Ministry of Finance to promptly complete the draft: Circular amending Circular 184/2015/TT-BTC on regulations on customs procedures for tax declaration, tax guarantee, collection and payment, late payment interest, fines, fees, charges, and other revenues, for import and export goods, goods in transit and transit vehicles; the Circular amending Circular 178/2011/TT-BTC guiding the making, issuance, use and management of tax and customs fee receipts for import and export goods of enterprises providing international air express service.

At the same time, completing the content of the draft Decision to replace Decision No. 1810/QD-TCHQ dated June 15, 2018 on promulgating the procedures for inspection, consultation and determination of customs value for import and export goods during customs clearance.

Periodically evaluating the implementation of price work at customs departments through the GTT02 price database system and making reports to issue solutions in a timely manner.

The General Department of Customs also requires units to actively implement guidance on handling problems in implementing the Law on Tax Administration, the Law on Export Tax and Import Tax, and Decree 134/2016/ND-CP which has been amended and supplemented in Decree 18/2021/ND-CP; Decree 126/2020/ND-CP; Decree 15/2022/ND-CP; Circular 06/TT-BTC; Law on Value Added Tax, Special Consumption Tax, Environmental Protection Tax and other related legal documents.