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COMMODITY GROUPS SUBJECT TO PROCEDURES AT IMPORT BORDER GATES ARE HIGH RISK GOODS

VCN- The Prime Minister has just signed Decision No. 15/2017 / QD-TTg of 12th May 2017 promulgating the list of imported goods subject to Customs clearance at the import border gate, including 17 sensitive commodity groups with a high risk level (such as tax administration, specialized management, security, national defense, environment etc.) which need to be strengthened at the border. How will the new regulation change Customs procedures of enterprises?

commodity groups subject to procedures at import border gates are high risk goods
Import-export activities at Da Nang port. Photo: Ngoc Linh.

On 21st January 2015, the Government issued Decree No. 08/2015 / ND-CP detailing and implementing measures to implement the Customs Law on Customs procedures and Customs inspections. Accordingly, Clause 2, Article 4 stipulates: “Based on the situation of export and import in each period, the Prime Minister shall decide on the list of imported goods subject to Customs procedures at import border gates.” In accordance with the Customs Law 2014, Clause 2, Article 4 of the above-mentioned Decree No. 08/2015 / ND-CP, the Ministry of Finance has already reported and submitted to the Prime Minister for promulgation of Decision No. 15/2017 / QD-TTg of 12th May 2017 on the list of goods subject to Customs procedures at import border gates, including 17 sensitive commodity groups with a high risk in management (such as tax administration, specialized management, security, national defense and environment) which need to strengthened at the border.

These goods include: (1) Cigarettes, cigars and other preparations of tobacco for smoking, snoring, chewing and snuffing; (2) alcohol; (3) beer; (4) passenger cars of less than 16 seats; (5) Two-wheeled or three-wheeled motorcycles with a cylinder capacity of over 125 cm3; (6) Aircraft and yachts; (7) Gasoline of all kinds; (8) Air conditioners of 90,000 BTU or less; (9) playing cards; (10) Joss papers; (11) Goods subject to animal quarantine according to the list prescribed by the Ministry of Agriculture and Rural Development; (12) Goods subject to aquatic product quarantine as stipulated by the Ministry of Agriculture and Rural Development; (13) Goods subject to plant quarantine according to the list prescribed by the Ministry of Agriculture and Rural Development; (14) Explosive substances and explosive pre-substances in accordance with the list prescribed by the Ministry of Industry and Trade; (15) Goods affecting security and the national defense according to the list as prescribed by the Ministry of Industry and Trade; (16) Scrap on the list prescribed by the Prime Minister; (17) Goods subject to self-defense, antidumping, anti-subsidy taxes in accordance with regulations of the Ministry of Industry and Trade.

Commodity groups from (1) to (10) are on the list issued with the HS code. For commodity groups from (11) to (17), the HS codes shall be declared and promulgated by the Prime Minister and the specialized management Ministries.

The Decision has also specified various kinds of goods (on the List and not on the List) and the same bill of lading which is subject to Customs clearance at the border gate.

However, with the aim of encouraging enterprises to develop production and facilitate some cases of special-purpose imports, the Decision has also stipulated that imported goods belonging to the list may be conducted Customs procedures at the border gate or other places in the following cases:

First, equipment, machinery and materials imported for the construction of factories or works are subject to Customs procedures at customs offices directly managing factories and warehouses.

Second, raw materials, supplies, equipment, machinery, components and spare parts used for processing and production shall be cleared from Customs offices where the plants or production facilities are located.

Third, temporarily imported goods for participation in trade fairs, exhibitions or product introductions shall be subject to Customs procedures at Customs offices where fairs, exhibitions or products display.

Fourth, the imported goods in the duty-free shops shall be conducted Customs procedures at the customs offices that directly manage the duty-free shops.

Fifth, the goods imported into the non-tariff area shall be conducted Customs procedures at the Customs office managing the non-tariff area.

Sixth, imported goods for emergency aid under Clause 1, Article 50 of the Customs Law shall be transported to places where natural calamities or epidemics occur or emergency relief is requested.

Seventh, specialized goods used for security and the national defence according to the provisions of Clause 2, Article 50 of the Customs Law shall be conducted Customs procedures at Customs offices at the request of the Customs declarants.

Eight, gasoline is taken from the bonded warehouse to the Customs clearance sites where the trader operates a petroleum storage system.

Nine, the imported goods in the same container are cleared at the Customs office managing the retail place.

Ten, other cases as decided by the Prime Minister.

The Prime Minister has assigned the Ministry of Finance to direct the Customs offices to intensify the control high-risk imported goods in the management, ensuring the requirements of tax administration, the national defence and security and the quality of goods on the list of imported subject to Customs procedures at the border gate. This decision comes into effect on 1st July 2017.

By Viet Ha/ Hoang Anh

Source: http://customsnews.vn/

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TAX DEBTS CAN BE PAID GRADUALLY IF THEY ARE GUARANTEED BY CREDIT INSTITUTION

VCN- If a business of tax debt is enforced but it cannot afford to pay the debt at once and propose to pay gradually, the tax debt will be paid within a maximum of 12 months from the beginning date of enforcement period for implementation of tax administrative decision with a guarantee of the credit institution.

tax debts can be paid gradually if they are guaranteed by credit institution

Customs officer of Pho Bang Customs Branch, Ha Giang Customs Department guides Tax policies for business Photo: T.Tr

It is guided by the General Department of Vietnam Customs before the request of Thien Hong Food Processing Joint Stock Company on the registration of import declarations during being enforced on tax debt payment.

According to the analysis of the General Department of Vietnam Customs, in Article 48 of Tax Management Law No. 78/2006/QH11 stipulates: “In the course of settlement of complaints or institution of lawsuits of taxpayers about tax amounts calculated or assessed by tax administration agencies, taxpayers shall fully pay these tax amounts, unless competent state agencies decide to temporarily suspend the execution of tax calculation or tax assessment decisions of tax administration agencies”.

In addition, in Clause 2, Article 3 of Law No.106/2016/QH13 (amending and supplementing Clause 4, Article 92 of the Law on Tax Administration) stipulates: “Tax enforcement measures may be postponed if the taxpayer is permitted by the tax authority to pay the tax debt by installments for a period not exceeding 12 months from the beginning of the tax enforcement period. The payment of tax by instalments shall be considered according to the taxpayer’s request, provided a credit institution offers a guarantee. The taxpayer shall pay late payment interest on the unpaid tax at 0.03% per day.

In Article 39 of Decree No. 83/2013/ ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration stipulates: “The taxpayer is not able to pay the tax debts at once may pay them in installments over no more than 12 months from the effective day of the decision on taxation enforcement, provided that taxpayers has the tax debts guaranteed by a credit institution, and a commitment to pay tax debts and late payment interest to the state budget is made”.

Based on the above provisions, in the course of settlement of complaints, the Company still has to fully pay tax and late payment (if any) as per regulations. If the Company of tax debt is enforced but cannot afford to pay the tax debts at once and propose to pay gradually, the tax debt will be paid within a maximum of 12 months from the beginning date of enforcement period for implementation of tax administrative decision with a guarantee of the credit institution.

The conditions, dossier, competency, time of settlement and paying tax debt in installments are specified in Article 39 of Decree No.83/2013/ND-CP dated July 22, 2013, and Clause 3 Article 3 Decree 100/2016 / ND-CP dated July, 2016 of the Government and Article 134 of Circular 38/2015/TT-BTC dated March 25, 2015, of the Ministry of Finance.

By Thu Trang/Ngoc Loan

Source: http://customsnews.vn/