Circular No. 83/2014/TT-BTC dated June 26, 2014 of the Ministry of Finance guiding the application of value-added tax according to Vietnam’s list of imports
The VAT tariff is detailed according to 8-digit HS code and goods descriptions according to Vietnam’s list of imports promulgated together with the Ministry of Finance’s Circular No. 156/2011/TT-BTC . However, some goods headings may be added with the item “Particular” with descriptions of specifications of goods according to names of goods liable or not liable to VAT read more
Some notable points in the presentation of the VAT tariff as follows:
- Mark (*) in the tax rate column denotes commodity items not liable to VAT.
- Marks (5) and (10) in the tax rate column denotes commodity items subject to the VAT rate of 5% or 10% - which are put between brackets - applied to all stages of importation, production, processing and trading
- Mark (*, 5) in the tax rate column denotes commodity items not liable to VAT at the stages of self-production, fishing for sale and importation, but subject to the VAT rate of 5% at the stage of trading, except the cases specified at Point b, Clause 3, Article 4 of this Circular.
- Mark (*, 10) in the tax rate column denotes the commodity item of imported gold in the form of bar or ingot not yet fashioned into fine-art articles, jewelry or other products (heading 71.08), which is not liable to VAT at the stage of importation but liable to VAT at the stages of production, processing and trading with the tax rate of 10%.
This Circular takes effect on August 10, 2014. To replaces these Circulars: Circular No. 131/2008/TT-BTC dated December 26, 2008; Circular No. 74/2009/TT-BTC dated April 13, 2009; and Circular No. 84/2009/TT-BTC dated April 28, 2009
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