Accordingly, with regard to on-the-spot imports, if they are imported from non-tariff zones to the domestic market and have the certificate of origin form D, they shall be eligible for ATIGA duty rates.
However, if such goods are traded between Vietnamese enterprises and foreign organizations and delivered or received in Vietnam under the designation, they shall not be eligible for ATIGA duty rates.
With regard to goods which are initially imported for business operation and import duties have been fully paid but eventually they are used for manufacture of goods for export, including goods exported to non-tariff zones, the already - paid duties shall be refunded according to Article 36 of Decree No. 134/2016/ND-CP.
- Between January 1st, 2012 and before September 1st, 2016, the Ministry of Finance settles according to its competence and regulations of laws on import duty and export duty applicable within such period.
- From September 1st, 2016 onwards, to carry out according to the regulations of the Law on import and export duties No. 107/2016/QH13. If there are problems arisen, the Ministry of Finance shall assume the prime responsibility for, and coordinate with, related agencies to study and propose amendment, supplements to be appropriate.
Customs agencies shall enhance the inspection at the customs clearance stage in order to detect cases arising CIC, DO fee and container cleaning charge which meet the conditions to be added to taxable value but enterprises do not fully declare in order to request such enterprises to additionally declare.
In addition, cases in which customs clearance has been granted shall be also subject to the post – customs clearance inspection in order to retroactively collect enough tax and fines.
- Before changing HS codes in the FTA Tariff issued together with Decree No. 124/2016/ND-CP according to the new List of imports and exports, enterprises declare new HS codes and temporarily apply MFN tax rates in order to clear goods.
- After amending the FTA Tariff, the retroactive plan shall be applied for the purpose of enjoyment of FTA tax rates (if the conditions on applying FTA tax rates are fully met).
The General Department of Vietnam Customs will provide guidelines in details on such contents upon obtaining the approval of the Ministry of Finance.
This provision is uniformly applied to all types of imports regardless of raw materials, semi-products or finished products.
In addition, according to Clause 8 Article 17 of Circular No. 39/2015/TT-BTC, with regard the case in which the quantity of actual imported goods is different from that specified in the commercial invoice and contract due to the characteristics of the goods or conditions of delivery, taxable value shall be still determined according to the buying price in the commercial invoice and the sale contract.