As the result, if reducing the MFN duty rate applicable to the aforesaid textile for production of conveyor from 12% to 5%, it shall not be suitable to the rules of imposition of tariff schedules and duty rates regulated in Clause 5 Article 10 of the Law on import and export duties No. 107/2016/QH13 "Uniform imposition of duty rates upon goods of the same nature, composition, uses, or technical features".
Particularly, tyre cord fabric of heading 59.02 for production of tyre currently is entitled to apply the MFN duty rate of 5%; this goods item has physical nature (composition), technical standard different from bearing textile for production of conveyor. As the result, the imposition of different duty rates is reasonable.
Therefore, the Ministry of Finance still maintains the MFN duty rate of 12% (under Decree No. 125/2017/ND-CP) rather than reducing it.
If enterprises wish to enjoy a lower duty rate, they may seek sources of import from countries/ areas that have signed Trade Agreements with Vietnam in order to be eligible to apply FTA duty rates.
Accordingly, the National technical regulations on content of formaldehyde in textile products is only compulsory to apply from January 1st, 2019 instead of from May 1st, 2018 under the earlier regulations.
This Circular takes effect from the date of its signing.
According to Vietnam Textile Research Institute’s opinions in Official letter No. 143/CV-VDM dated May 19th, 2017, man-made filaments which are cut into short lengths are regarded as staple fibres.
Accordingly, if non-woven fabrics are determined that they are wholly or mainly made of man-made filaments (the ratio of man-made filaments is greater than that of staple fibres), they belong to group 5603.1x - - Of man-made filaments;
In contrast, if non-woven fabrics are determined that they are mainly made of staple fibres, (the ratio of man-made filaments is smaller than that of staple fibres), they belong to group 5603.9x - - - Other
Their specific HS codes shall depend on weights of man-made filaments and staple fibres of each sample of goods.
Technical measures to identify types of non-woven fabrics may refer to Official letter No. 143/CV-VDM .
This Official letter takes effect from the date of promulgation and abolishes guiding documents that contravene the guidelines provided in this Official letter.
According to opinions of the General Department of Customs, currently, the examination of formaldehyde content contained in textile products are carried out in accordance with Article 1 of Circular No. 37/2015/TT-BCT and the guidelines provided in Point 1 of Official letter No. 724/BCT-KHCN dated January 21st, 2016
Accordingly, with regard to textile goods items, products, materials which are imported in the form of processing, export production, temporary import for re-export without the consumption in the Vietnamese market, not used by the Vietnamese people, shall not be subject to Circular No. 37/2015/TT-BCT (the examination of formaldehyde content is exempt).