DECREE NO. 144/2024/ND-CP AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE NO. 26/2023/ND-CP DATED 31 MAY 2023 , OF THE GOVERNMENT ON THE EXPORT TARIFF, PREFERENTIAL IMPORT TARIFF, LIST OF GOODS AND LEVELS OF ABSOLUTE TAX, MIXED TAX, AND IMPORT TAX OUTSIDE OF TARIFF RATE QUOTAS
Issued by:General Department of Taxation
Issued date: 01 November 2024
Effective date: 16 December 2024
On November 1, 2024, the Government issued Decree No. 144/2024/ND-CP, amending and supplementing a number of articles of Decree No. 26/2023/ND-CP regarding the Export Tariff, Preferential Import Tariff, List of Goods, and Levels of Absolute Tax, Mixed Tax, and Import Tax outside of Tariff Rate Quotas.
Accordingly, the amendments revise the export tax rates and preferential import tax rates for certain goods stipulated in Appendix I – Export Tariff and Appendix II – Preferential Import Tariff under the Taxable Goods List provided in Article 3 of Decree No. 26/2023/ND-CP, updating them with new export tax rates and preferential import tax rates as specified in Appendix I and Appendix II attached to Decree No. 144/2024/ND-CP.
For instance, the preferential import tax rate applied to products containing tobacco leaves, reconstituted tobacco, nicotine, or substitutes for tobacco leaves or nicotine, intended for inhalation without combustion; and other nicotine products for nicotine delivery into the human body (Group 24.04) is set at 50%, which includes:
Products intended for inhalation without combustion:
Containing tobacco leaves or reconstituted tobacco (code 2404.11.00);
Others, containing nicotine (code 2404.12);
Liquid or gel forms for e-cigarettes (code 2404.12.10);
Other types (code 2404.12.90);
Containing tobacco leaf substitutes (code 2404.19.10);
Containing nicotine substitutes (code 2404.19.20).
Other types:
Nicotine gum (code 2404.91.10);
Nicotine patches (code 2404.92.10).
Note: The preferential import tax rate for items in Group 24.04, along with items under HS code 8543.40.00 listed in Appendix II of the Preferential Import Tariff under the Taxable Goods List attached to Decree No. 144/2024/ND-CP, applies only when such items are permitted for import into Vietnam under legal regulations.
OFFICIAL LETTER NO. 5177/TCHQ-GSQL REGARDING EXPORT GOODS SENT TO BONDED WAREHOUSE AND THEN RE-IMPORTED INTO DOMESTIC MARKET
Issued by: General Department of Customs
Issued date: 24 October 2024
The General Department of Customs has issued an official letter to the provincial and municipal Customs Departments, providing guidance on the application of preferential import tariffs for goods exported to bonded warehouses and subsequently re-imported into Vietnam. The highlighted contents are as follows:
Special Preferential Import Tax Rate
Under the provisions of the Law on Export and Import Tax 2016 and the Law on Foreign Trade Management, exchanging goods between non-tariff zones (including bonded warehouses) and external parties are considered export-import activities. Bonded warehouses are non-tariff areas regulated by the General Department of Customs.
Therefore, goods re-imported from bonded warehouses back to Vietnam which meets the conditions specified in the decree on special preferential import tariffs are eligible for the corresponding special preferential import tax rate.
Regulations on direct transportation
Regulations on direct transportation in the Circulars guiding the rules of origin of Free Trade Agreements of which Vietnam is a member and Circular 38/2018/TT-BTC apply to the process of transporting goods from the territory of the exporting member country to the territory of the importing member country, which is the process of goods being transported from abroad to Vietnam's bonded warehouse. This official letter ensures that local Customs Departments consistently apply these regulations in handling similar cases.
In the case of Vietnamese goods being exported to bonded warehouses and then re-imported into the domestic market without any intervention on the goods, and being supervised by customs throughout the process, the direct transport rules of the agreement are still met.
OFFICIAL DISPATCH NO. 5294/TCHQ-GSQL DATED OCTOBER 30, 2024 STRENGTHENING CUSTOMS MANAGEMENT AND SUPERVISION OF GOODS BROUGHT INTO AND OUT OF PORTS, WAREHOUSES, AND YARDS
Issued by: General Department of Customs
Issued date: 30 October 2024
To enhance customs management and supervision of exported and imported goods brought into, stored in, and taken out of port, warehouse, and yard areas, as well as to combat and prevent smuggling and trade fraud, the General Department of Customs issued Official Dispatch No. 5294/TCHQ-GSQL directing the Customs Departments of provinces and cities to request port and warehouse businesses to implement the following contents:
Regarding strengthening the management and supervision of goods brought into and taken out of the port, warehouse and yard areas through the VASSCM System:
Enterprises operating in the port, warehouse and yard need to fully and accurately update information on goods brought into the port, warehouse and yard areas (getin), including discrepancies (if any), information on goods taken out of the port, warehouse and yard areas (getout), and send it to the VASSCM system. In particular, it is necessary to note:
- Update getin cargo information (including cargo description, cargo name if any) and send to VASSCM system immediately after completing cargo loading and unloading at port, warehouse, yard.
- Fully and accurately update information on getout goods and send it to the VASSCM system within 15 minutes from the time the goods are taken out of the port, warehouse, or yard; including information on the "vehicle number/vehicle license plate" transporting goods out of the port, warehouse, or yard (including cases where goods are transported on multiple vehicles and taken out at a time and cases where multiple declarations are made in the same container).
- In case the port, warehouse and yard business enterprise fails to comply with the provisions of Article 41 of the Customs Law and guiding documents, administrative sanctions shall be imposed in accordance with the provisions of Decree No. 128/2020/ND-CP dated October 19, 2020 of the Government.
- Port, warehouse and yard businesses are responsible for storing information and documents proving that goods have completed procedures for being taken out of the customs control area (eligible to go through the customs control area) provided by customs declarants to present to investigation, inspection and examination agencies upon request, and at the same time, synthesizing the processing results (updated with additional information on goods passing through the customs control area) and sending them to the Customs Sub-Department where they are managed for monitoring, review and inspection based on risk assessment.
Regarding the inspection, supervision and handling of goods that are past the customs clearance deadline, port, warehouse and yard businesses should note the handling measures. The General Department of Customs guides the Customs Departments of provinces and cities as follows:
- Goods stored for 30 to 90 days: Apply screening or control measures to high-risk goods. When the enterprise registers the declaration, the Customs Department where the enterprise registers the declaration will base on the results of the classification on the system, customs records, signs of violations, signs of risks, screening results (if any) to decide to conduct a physical inspection of the goods, handle violations (if any) and resolve customs procedures according to regulations.
- Goods stored for more than 90 days: Statistics and review of overdue goods periodically on the 15th of each month. In case no one comes to receive the goods after 90 days, the Customs Branch where the goods are stored will notify the owner of the goods according to the provisions of Article 8 of Circular No. 203/2014/TT-BTC.
Handling of arising expenses: Expenses arising before the time of the decision to establish public ownership of assets by competent authorities (including inventory and classification costs; appraisal costs to determine infringing goods, remaining asset value, etc.) shall be paid by warehouse, yard, and port business enterprises; related agency enterprises and shipping lines.
DECREE NO. 143/2024/ND-CP ON VOLUNTARY OCCUPATIONAL ACCIDENT INSURANCE FOR WORKERS WITHOUT LABOR CONTRACT
Issued by: Government
Issued date: 01 November 2024
Effective date: 01 January 2025
Applicable subjects: Workers aged 15 and over who do not work under a labor contract. This group is not required to participate in social insurance, compulsory occupational accident and occupational disease insurance, but can participate in voluntary occupational accident insurance.
Voluntary occupational accident insurance: Employees participating in voluntary occupational accident insurance are subject to benefits in case of an accident at work.
- Disability Assessment: If a worker suffers a disability of 5% or more, their condition will be assessed and the degree of disability will be determined.
- Occupational Accident Compensation: In case of a reduction in working capacity from 5% to 100%, the employee shall receive a maximum allowance of 3 times the minimum wage of region IV. For each additional 1% reduction, the employee shall receive an additional 0.3 times the minimum wage of region IV. In addition to the allowance specified in Point a of this Clause, the employee shall also receive an additional allowance calculated according to the number of years of contribution to the Voluntary Work Accident Insurance Fund. For one year or less, it shall be calculated as 0.5 times the minimum wage of region IV. After that, for each additional year of contribution to the fund, it shall be calculated as 0.3 times the minimum wage of region IV.
Cases where occupational accident benefits are not available: Employees are not entitled to accident benefits if the accident is caused by personal conflicts or if the employee intentionally self-harms or uses illegal stimulants as prescribed by law.
Time Limits for settlement of voluntary occupational accident insurance benefits: Employees or relatives of employees who have suffered an accident must submit documents as prescribed in Article 22 of Decree 143/2024/ND-CP to the social insurance agency that has registered to participate in voluntary occupational accident insurance within the following time limit:
- 30 days from receiving the disability assessment report from the medical assessment board.
- 90 days from the date of death of the insured worker.
The social insurance agency must process claims within 7 working days from the receipt of all documents. If the claim is rejected, the agency must provide a written response detailing the reasons for denial.
OFFICIAL DISPATCH NO. 5208/TCHQ-TXNK EXTENSION OF ANTI-DUMPING MEASURES: REVIEW OF ANTI-DUMPING TAX PAYMENT FOR ALLOYED AND NON-ALLOYED FLAT-ROLLED, PAINTED STEEL PRODUCTS FROM CHINA AND SOUTH KOREA
Issued by: General Department of Customs
Issued date: 25 October 2024
On 24 October 2024, the Ministry of Industry and Trade issued Decision No. 2822/QD-BCT on continuing to apply anti-dumping measures on certain flat-rolled, painted alloy and non-alloy steel products originating from Korea and China. This Decision takes effect from 23 October 2024 to 23 October 2029.
To ensure consistent and correct implementation, the General Department of Customs issued an official dispatch requesting provincial and municipal Customs Departments to review the payment of anti-dumping tax on flat-rolled steel products originating from Korea and China with the following HS codes: 7210.70.12, 7210.70.13, 7210.70.19, 7210.70.21, 7210.70.29, 7210.70.91, 7210.70.99, 7212.40.11, 7212.40.12, 7212.40.13, 7212.40.14, 7212.40.19, 7212.40.91, 7212.40.99, 7225.99.90, 7226.99.19, 7226.99.99.
For customs declarations made after 00:00 on October 24, 2024 (the date the decision came into effect), if businesses have not declared the anti-dumping duties, the customs authorities will notify the business and require them to amend their declarations in accordance with the regulations.
Download file pdf here!
留言