Công văn 6688/TXNK-CST

Dear TAJIMA STEEL VIETNAM Co., Ltd.
(Block CN6-1, Thach That - Quoc Oai IP, Phung Xa commune, Thach That district, Hanoi)

The Export – Import Duty Department has received the official correspondence No. TSV/10/18CBPG dated October 10, 2018 of TAJIMA STEEL VIETNAM Co., Ltd. on antidumping duty refunds.  On this issue, by this document, the Import – Export Duty Department would like to express the following opinions:

Point c of clause 1 and clause 2 of Article 19 in the Law on Export and Import Duty No. 107/2016/QH13 prescribes that tax payers who have already paid import duties and whose imported goods have to be re-exported shall be entitled to import duty refunds and export duty exemptions if these goods have not been used, treated or processed yet.

Point d of clause 1 of Article 19 in the Law on Export and Import Duty No. 107/2016/QH13 prescribes that tax payers who have already paid duties on goods imported for manufacturing and trading purposes, used them for manufacturing goods for export and exported these goods shall be entitled to duty refunds.

Clause 2 of Article 2 in the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016 prescribes that goods exported from the domestic market to export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other free trade zones as per clause 1 of Article 4 in the Law on Export and Import Duty; goods imported from export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other free trade zones as per clause 1 of Article 4 in the Law on Export and Import Duty to the domestic market, shall be subject to import and export duties.

Article 34 in the Decree No. 134/2016/ND-CP prescribes that, if imported goods on which import duties have already been paid have to be re-exported to foreign countries or exported to free trade zones for consumption therein, they shall be qualified for import duty refunds and export duty exemptions.  The re-export of goods must be done by the initial importer or a person authorized by the initial importer.

Article 36 in the Decree No. 134/2016/ND-CP prescribes that, if taxpayers who have already paid import duties on imported goods used for manufacturing and trading purposes have used these goods for manufacturing of exported goods and have exported their products abroad or to free trade zones, they shall be entitled to import duty refunds.

No. 17 of Section II in the Chart of imported goods subject to customs procedures carried out at entry checkpoints, annexed to the Prime Minister’s Decision No. 15/QD-TTg dated May 12, 2017, prescribes that goods subject to safeguard duties, antidumping and countervailing duties under regulations imposed by the Ministry of Industry and Trade shall have to undergo customs clearance procedures at entry checkpoints.   

Clause 23 of Article 1 in the amended Circular No. 38/2015/TT-BTC kiểm tra giám sát hải quan">39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance prescribes declaration, collection, payment and refund of safeguard duties, antidumping and countervailing duties shall be the same as those of import duties in accordance with laws on export, import duties and other relevant legislation.

Grounds for duty refunds, documentation requirements and procedures for import duty refund shall be subject to Article 34 and Article 36 in the Decree No. 134/2016/ND-CP; clause 63 of Article 1 in the Circular No. 38/2015/TT-BTC kiểm tra giám sát hải quan">39/2018/TT-BTC, amending and supplementing Article 129 in the Circular No. 38/2016/TT-BTC dated March 25, 2016 of the Ministry of Finance.

As the official correspondence No. TSV/10/18CBPG sent by TAJIMA STEEL VIETNAM Co., Ltd. has not provided clear information, Export – Import Duty Department has not had sufficient grounds for responding to your queries. Therefore, Export – Import Duty Department requests Tajima to comply with the aforesaid regulations and advises Tajima to contact the Customs Department where your customs declaration form is submitted for further instructions in case of having any other queries.

Regards,