The aforesaid guidelines on classification shall be applied from June 6th, 2018 (the date on which the classification result is published by the World Customs Organization to update the Summary of 2017 classification opinions).
1. Microsilica or Silica fume, formed as a subsidiary product in the production process of silicon or ferrosilicon alloy, which includes at least 80% of weight being morphous ultrafine silicon dioxide particles and not exceeding 20% of weight being impurities (main impurities include carbonate, silicon, silicon carbide and base anhydride) is classified into heading 28.11, HS code 2811.22.10.
2. The aforesaid guidelines on classification shall be applied from June 6th, 2018 (the date on which the classification result is published by the World Customs Organization to update the Summary of 2017 classification opinions).
This Planning also promulgates these lists: List of projects on exploration of gold, copper, nickel and molybdenum ores up to 2025 and List of investment projects on exploitation of gold, copper, nickel and molybdenum ores up to 2025.
This Decision takes effect from the date of its signing and replaces Decision No. 11/2008/QD-BCT dated June 5th, 2008.
With regarding to exported cement products that are not eligible to apply 0% VAT according to Clause 1 Article 1 of Decree No. 146/2017/ND-CP, it is required to determine ratio of natural resources, minerals to production price. If total value of natural resources, minerals accounts for at least 51% of production price, they are the subjects not liable to VAT.
Regarding export duty, if the exported cement products belong to the entities specified in Clause 1 Article 1 o Decree No. 146/2017/ND-CP, they do not belong to the heading 211 in the export Tariff issued together with Decree No. 125/2017/ND-CP.
In contrast, if the exported cement products do not belong to the entities specified in Clause 1 Article 1 of Decree No. 146/2017/ND-CP and the ratio of value of natural resources, minerals accounts for at least 51% of production price, they shall be classified into heading 211 in the export Tariff and subject to 5% tax rate.
Accordingly, mining organizations and individuals shall be responsible for complying with provisions laid down in this Article to determine the output of actually extracted minerals, including:
- Opening, updating and managing books and documents on engineering issues, materials on financial issues under the provisions of Clause 2 and 3 Article 41 of the Decree No. 158/2016/ND-CP and sample table charts of actual mining output attached to this Circular.
- Installing a weighting terminal at the location where crude minerals are transported out of the mining areas; installing surveillance cameras at warehouses to store relevant information.
- Monthly, releasing statistics, calculating and updating figures to make a declaration of production subject to royalty resources and annual mining production in periodical mining reports and send them to the tax authority
- Management, storage and use of figures of mining production in accordance with Article 41 of Decree No. 158/2016/ND-CP.
- Determination of actual mining output must conform to the process and method referred to in this Circular.
Accordingly, with regard to minerals which are an alloy of Iron and Silicon (FeSi), Iron Chromium (FeCr), alloy of Iron and Manganese, etc. imported in the form of block between 100-500 mm and packaged in bags for the purpose of transport (they are not packaged in commercial packaging), enterprises are not required to conduct the labeling.
With regard to other kinds of sand, temporarily, they will not yet consider for settling export procedures until having new guidelines
The stop of settlement of procedures for export of sand is in line with the Prime Minister’s policy on not export abroad all kinds of sand (Official letter No. 9826/VPCP-CN dated September 15th, 2017).