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01 OctInstructions for implementation of preferential tariff rates under EVFTA are now available for use
The General Department of Customs has just issued the Official Dispatch No. 6283/TCHQ-TXNK regarding implementation of the Decree No. 111/2020/ND-CP dated September 18, 2020, including the following instructions:
- With respect to imported goods meeting clause 3 of Article 5 in the Decree No. 111/2020:
Customs declarants must enter B25 as the tariff schedule's code in the import customs declaration forms in order to enjoy specially preferential tariff rates prescribed in Appendix II to the Decree No. 111/2020.
- With respect to Vietnam’s exported goods imported into territories as prescribed in point a of clause 2 of Article 4 in the Decree No. 111/2020:
At the time of carrying out customs procedures, customs declarants must register import duty rates specified in the Export Tariff Schedule of Appendix I – Export Tariff Schedule according to the Directory of Dutiable Goods to the Decree No. 57/2020/ND-CP.
In addition, the Official Dispatch provides guidance on the handling of overpaid tax on goods exported and imported from/into the European Union’s Member States; United Kingdom of Great Britain and Northern Ireland.
For more details, please read the Official Dispatch No. 6283/TCHQ-TXNK issued on September 24, 2020.
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