How to declare the exported goods which is not included in the export tariff schedule

 How to declare the exported goods which is not included in the Export Tariff schedule according to Dispatch No.2017/TCHQ-TXNK dated 28 February 2014 of the Vietnamese General Department of Customs guiding the implementation of the export tariff schedule.

How to declare the exported goods which is not included in the Export Tariff schedule

 By this Dispatch, the General Customs Department answers two related problems including the tax declaration of goods not included in the export tariff schedule and tax incentives for goods produced from imported materials.

1. How to declare the exported goods which is not included in the export tariff schedule.

- Pursuant to Paragraph 2 of Article 2 of Circular No.164/2013/TT-BTC dated 15 November 2013 of Ministry of Finance of Vietnam stated:” Where an article is not mentioned in the export tariff schedule, the declarant must provide its PLU code that corresponds to the 8-digit code of such article in the preferential import tariff schedule in Section I of Appendix II promulgated together with this Circular, and write the tax rate of 0%”

- Therefore, the custom declaration of exported goods not listed in the Export Tariff schedule shall be implemented in accordance with Clause 2 of Article 2 of Circular No. 164/2013/TT-BTC above.

2. Tax incentives for export goods produced from imported materials.

 Pursuant to paragraph 5 of Article 112 of Circular No.128/2013/TT-BTC dated 10 September 2013 of the Vietnamese Ministry of Finance stated:
“Imported goods, on which import tax has been paid, that are used for export production or exported to free trade zones shall receive a refund in proportion to the amount of goods exported in reality. Export tax on exported goods that are proved to be completely made of imported raw materials is exempt. In particular:
a) Exported goods are completely made of imported raw materials are exempt from export tax. If exported goods are made of both imported and domestic materials, a tax in proportion to the amount of domestic materials that are used for export production shall be collected at the rate of export tax on such article.”

 - By above provision, for the case of the Company, if the import duty paid on raw materials for the production of imported goods abroad, the import tax will be refund corresponding to the actual rate of export products. For the Company purchased raw materials from 02 sources (imported and domestic buyers) to export production, the Company may be implemented in accordance with paragraph 5 of Article 112 of Circular No. 128/2013/TT-BTC above.

- Dossiers and procedures for tax refund and tax exemption will be conducted in accordance with the provisions of Article 117, Article 127 of Circular 128/2013/TT-BTC dated 10 September 2013 of the Vietnamese Ministry of Finance.

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