spot_img

Amendment and Supplement in Tax, Customs, and Import-Export Goods Management Policies

The Dialogue Conference between Enterprises and the City Government was held on 31 March 2023, with the participation of numerous experts in the field of Tax, Customs, and Import-Export Goods Management. The conference was highly successful, during which experts shared new regulations related to Tax, Customs, and Import-Export Goods Management. The Amendment and Supplement include:

1. Decree 07/2023/ND-CP dated 3 March 2023, amends and supplements various issues:

Decree 07 amends and supplements provisions regarding the management of medical equipment, specifically:

  • Resolving issues related to import permits and registration of circulating medical equipment.
  • Streamlining the process of issuing registration certificates for circulating medical equipment, addressing difficulties in recalling circulating equipment, and 
  • Amending regulations on import and temporary importation, re-export of medical equipment.
  • Modifying provisions on addressing discrepancies and shortcomings arising from pricing declarations.
Điểm mới chính sách Thuế

2. Decision 28/2022/QD-TTg dated 20 December 2022, amends and supplements various issues:

Decision 28 amends and supplements provisions related to the import of used machinery, equipment, and technology lines. Specifically:

  • Determines that the validity period of technology line certification is 03 months. Enterprises selecting to import used technology lines are eligible for simplified import procedures.
  • Supplements the responsibility of inspecting enterprises importing used technology lines using simplified import procedures.
  • Adds responsibilities for monitoring imports and handling re-export cases in case of customs clearance refusal.
  • Amends HS codes in Appendix I of Decision 18/2019/QD-TTg.

3. Decision 2711/QD-BKHCN dated 30 December 2022:

Decision 2711 announces products and goods in Group 2, Appendix I attached to this Decision. These products fall under the management of the Ministry of Science and Technology.

Điểm mới chính sách thuế

4. Circular 03/2023/TT-BCT dated 14 February 2023, amends and supplements various issues:

Circular 03 amends and supplements certain provisions on the implementation of rules of origin for goods in the ASEAN Trade in Goods Agreement. Specifically:

  • Replaces Appendix II of Circular 22/2016/TT-BCT with Appendix I of Circular 03.
  • Replaces Appendix III of Circular 22/2016/TT-BCT with Appendix II of Circular 03.
  • Finally, replaces Appendix IV of Circular 22/2016/TT-BCT with Appendix III of Circular 03.

As such:

  • Appendix I of Circular 03 specifies specific rules for various items.
  • Appendix II of Circular 03 establishes basic conversion criteria for textile products.
  • Appendix III of Circular 03 outlines the list of information technology products.
Điểm mới chính sách thuế

5. Official Dispatch 1163/TCHQ-GSQL 15 dated March 2023:

Official Dispatch 1163 from the General Department of Customs provides guidance on the Form D Certificate of Origin (C/O). Accordingly, member countries accept certificates of origin using HS code 2017 until 31 March 2023. Starting from 1 April 2023, HS code 2022 should be declared on the certificate of origin.

For cases where the ‘Issued Retroactively’ box in box 13 of the C/O is not checked, Customs authorities will verify the validity of the C/O, cross-referencing it with the customs declaration and shipment records. When there are no doubts about the origin of the goods, the C/O will be accepted. In the case of paper C/O, a report will be sent to the General Department of Customs for verification.

6. Official Dispatch 824/TCHQ-CSQL dated 27 February 2023:

Official Dispatch 824 provides guidance on complications related to the re-export declaration due to changes in HS codes. According to the Customs Department, declarants should submit a paper declaration if the HS code on the temporary import or re-export declaration is no longer valid.

Harley Miller Law Firm “HMLF”
Head office: 14th floor, HM Town building, 412 Nguyen Thi Minh Khai, Ward 05, District 3, Ho Chi Minh City.
Phone number: +84 937215585
Website: hmlf.vn Email: miller@hmlf.vn

Related Articles