Thông tư 98/2016/TT-BTC

CIRCULAR

SUPPLEMENTATION OF LIST OF ARTICLES AND PREFERENTIAL IMPORT TAX RATES OF ARTEMINA CYSTS TO CHAPTER 98 OF PREFERENTIAL IMPORT TARIFF ENCLOSED WITH CICULAR No.182/2015/TT-BTC DATED NOVEMBER 16, 2015 BY THE MINISTER OF FINANCE

Pursuant to the Law No.45/2005/QH11 on Export and import Duties dated June 14, 2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing committee of the National Assembly, promulgating the Export Tariff Schedule according to the nomenclature of taxable headings and the tax bracket on each heading, the Preferential Import Tariff Schedule according to the nomenclature of taxable headings and preferential tax bracket on each heading;

Pursuant to the Government’s Decree No.87/2010/ND-CP detailing a number of Articles of the Law on Import and Export Tax dated August 13, 2010;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At request of the Director of the Tax Policy Department

The Minister of Finance hereby issues this Circular on supplementation of the list of articles and preferential import tax rates of Artemia Cysts to Chapter 98 of the Preferential Import Tariff enclosed with Circular No.182/2015/TT-BTC dated November 16, 2015 by the Minister of Finance.

Article 1. Supplementation to Section I – Notes and applicable conditions of specific preferential import tax rates of Chapter 98

1. Point 1.40 is added to clause 1, Section I – Notes and applicable conditions of specific preferential import tax rates of Chapter 98 of the Preferential Import Tariff issued together with the Circular No.182/2015/TT-BTC dated November 16, 2015 by the Minister of Finance as follows:

“1.40.Heading 98.43: Artemia cysts for aquafeed”

2. Point b.11 is added to clause 3, Section I – Requirements and procedures for application of specific preferential import tax rates to PLU code 9843.00.00 specified in chapter 98 as follows:

“b.11) Imports in heading 98.43

b.11.1 – Responsibilities of customs declarants

The declarant shall lodge the List of imports included in the Heading 98.43 (hereinafter referred to as “the List”) with the Customs Sub-Department where it is convenient prior to the importation of the first shipment. The application for the List submitted to the customs authority where the List is released includes:

- A written request for the List; and

- A list of imports and monitoring sheet.

The written request for the List, and List of Imports and Monitoring Sheet shall be made in accordance with clause 5, Article 104 of the Circular No.38/2015/TT-BTC dated March 25, 2015 by the Ministry of Finance on customs procedures; customs inspection and supervision; import –export duties and Administration of Imports and exports taxes (therein the phrase “miễn thuế (tax-free or tax exemption)” is changed into “dùng làm thức ăn thủy sản (for aquafeed))”.

In case of amendments to the registered List, the declarant shall be entitled to amend or supplement his/her List provided that (s)he submits all required documents to the customs authority where the List is lodged prior to the importation of the first shipment or the succeeding shipment whose name of imports therein are mentioned on the amended List. The application for amendments to the List submitted to the customs authority where the amended List is released includes:

- A written request for the amended List; and

- An amended List of Imports and monitoring sheet.

In case of loss of the List and Monitoring Sheet, the declarant shall submit an application for re-issue of the List and Monitoring Sheet to the customs authority where the first List is released. The application for re-issue includes:

- A written request for re-issue of the List and Monitoring Sheet which specifies causes of loss and commitments to the accuracy of his/her statement in this request; and

- A list of customs declarations of imports on the List (including both electronic and physical declarations); and

- A List and Monitoring Sheet of the customs authority where the customs procedures for the last shipment was conducted ( a copy certified by the customs authority).

When going through the customs procedure, the declarant shall present/submit the following documents to the customs authority where the customs declaration is lodged:

- A customs application stipulated in current regulations of laws; and

- A List of Imports and Monitoring Sheet registered with the customs authority for import monitoring.

The declarant shall submit the annual status report on sale of imported Artemia cysts within 90 days from the end of the fiscal year to the customs authority under Article 41 of the Government’s Decree No.08/2015/ND-CP dated January 21, 2015 and Article 60 of the Circular No.38/2015/TT-BTC dated March 25, 2015 by the Minister of Finance for the grant of specific preferential import tax applicable to PLU code 9843.00.00.

b.11.2 – Responsibilities of customs authorities:

b.11.2.1 – Receipt of the List:

+ As soon as the declarant submit his/her application, the customs authority where the List is registered shall examine and compile the Monitoring Sheet and seal 02 List of imports and 01 Monitoring Sheet (the declarant shall keep 01 original List and 01 original Monitoring sheet, the rest shall be kept by the customs authority to monitor and calculate tax payable under the Circular No.38/2015/TT-BTC dated March 25, 2015 by the Minister of Finance and point b.11.2.2).

+ In case the declarant requires for supplement or amend the List or Monitoring Sheet, the customs authority where the List is registered shall examine and compile the Monitoring Sheet and seal 02 amended List of imports and 01amended Monitoring Sheet (the declarant shall keep 01 original List and 01 original Monitoring sheet, the rest shall be kept by the customs authority to monitor and calculate tax payable under the Circular No.38/2015/TT-BTC dated March 25, 2015 by the Minister of Finance and point b.11.2.2).

+ In case the declarant lost his/her List and Monitoring Sheet: according to the declarant’s request and verification of the Customs Department of other province, the custom authority where the List is lodged shall carry out a thorough investigation and consider re-issue the List and Monitoring Sheet of Artemia Cysts included in the heading 98.43 that have yet to be imported under the Circular No.38/2015/TT-BTC dated March 25, 2015 by the Minister of Finance.

Time limits for registration/amendments/re-issue of the List are prescribed in Article 104 of Circular No.38/2015/TT-BTC dated March 25, 2015 the Ministry of Health the Minister of Finance.

b.11.2.2 –Import procedures:

According to customs documents and customs procedures prescribed in regulations of laws, the customs authority shall collate the customs documents with the Monitoring Sheet to determine the remaining quota of imports in heading 98.43 , and countersign in accordance with regulations of laws. A copy of the List and Monitoring Sheet shall be retained together with the customs document.

In case of no more import quota according to the monitoring sheet, the Head of the Customs Sub-Department where the last custom procedure is carried out shall certify “Đã nhập hết hàng hóa theo danh Mục số ... ” (no more imports in heading No…… is permitted) in the original monitoring sheet. The declarant and customs authority shall keep one copy of the monitoring sheet. The original monitoring sheet shall be submitted to the Customs Sub-Department where the monitoring sheet is issued for post-clearance inspection.

In case the List is lodged to the Customs Sub-Department where the import procedure is carried out, after the import quota is certified “Đã nhập hết hàng hóa theo danh Mục số ... ” by the Head of the Customs Sub-department, the Customs Sub-Department shall retain the original monitoring sheet and transfer 01 copy of monitoring sheet to the declarant and one copy of the monitoring sheet enclosed with the List shall be sent to the Customs Sub-Departments where the monitoring sheet is issued for post-clearance inspection.

b.11.2.3-After receipt of the original monitoring sheet submitted by the Customs Sub-Department where the declarant goes through the last procedure, the Customs Sub-Department where the List and monitoring sheet are issued shall submit the whole sets of application for the List to Sub-department of Post-Clearance Inspection as the foundation for post-customs inspection as stipulated in regulations on risk management of sale of imports in heading 98.43 granted preferential specific import tax rates under Article 98 of the Government’s Decree No.08/2015/ND-CP dated January 21, 2015.

In case of use of imports in heading 98.43 for wrong purposes, the importer shall be charged an import duty at the preferential import tax rate applicable to respective PLU codes in other 97 chapters as the import declaration is lodged.”

Article 2. Addition to Section II – List of articles in chapter 98 and applicable preferential import tax rates

The Heading 98.43 is added to Section II - List of articles in Chapter 98 of the Preferential Import Tariff enclosed with Circular No.182/2015/TT-BTC dated November 16, 2015 by the Minister of Finance and applicable preferential import tax rates as follows:

Article 3. Entry into force

This Circular enters into force from August 13, 2016.