Environmental Protection tax
Question:The company produces wooden products and wooden furniture parts for export. Currently, the party imports natural stone items for use on table tops and furniture cabinets. However, the company does not know which HS code is appropriate to declare the import declaration. We sincerely hope the Customs agency advises our company, so that we can do import procedures
Reply:- The basis for applying the tax code is based on the Company's actual imported goods at the time of import, on the basis of the enterprise providing technical documents (if any) or / and going for inspection in China. center of analysis and classification of Customs. The actual inspection results of the customs where the company makes the procedures or the results of the Classification Analysis Center determine that it is the legal and accurate basis for applying the code to such imported goods. Because the company did not provide details and images of imported goods, the Consulting Team could not advise exactly the HS code of the above item. However, the Public Health Officer may refer to the provisions in the following documents to apply HS codes:
+
Circular 14/2015 / TT-BTC dated 30/01/2015 of the Ministry of Finance guiding goods classification and analysis to classify goods; analyzing for quality inspection and food safety inspection of export and import goods.
+
Circular 65/2017 / TT-BTC List of Vietnam's exports and imports issued by the Minister of Finance on June 27, 2017 to determine the detailed HS codes that are appropriate to reality.
+
Decree No. 125/2017 / ND-CP dated November 16, 2017 of the Government on the Export Tariff, the preferential import tariff, the list of goods and the absolute tax, mixed tax, import tax out of tariff quotas.
Products of the company can refer to the HS code in chapter 25 Appendix 2 issued with
Decree No. 125/2017 / ND-CP.- To determine the exact HS code, before carrying out customs procedures, the company may request a prior determination in accordance with Article 24 of
Decree No. 08/2015 / ND-CP of January 21, 2015 of Government and Article 7 of
Circular No. 38/2015 / TT-BTC dated 25 March 2015 (amended and supplemented in Clause 3 Article 1 of
Circular 39/2018 / TT-BTC April 20, 2018) of The financial.
Request the company to refer to the above provisions for implementation. If problems arise, the company is requested to contact the Customs Sub-department where the declaration is registered for specific instructions.