The General Department of Customs has an official reply to the problem of the Customs Department of Ho Chi Minh City in the application of ATIGA tax at the time of registration declaration changes of purpose of use from import to export to domestic consumption. Location of Bibica Joint Stock Company.
According to the provisions of Clause 1, Article 40 of Circular No. 38/2015 / TT-BTC, goods subject to change of use purposes compared with those for which special preferential duty rates have been applied shall base themselves. The tax calculation is the dutiable value, the tax rate and the exchange rate at the time of registration of the new declaration.
However, under the provisions of Article 2 of Circular No. 165/2014 / TT-BTC of the Ministry of Finance providing for the conditions for application of the ATIGA special preferential import tax rates, the goods lots must satisfy the export regulations. Originating in the ASEAN Agreement on Trade in Goods, having the ASEAN certificate of origin form D according to the regulations of the Ministry of Industry and Trade.
Accordingly, in comparison with the above, the case at the time of registration of new import declarations (in 2015) due to change of use purposes from import to export to domestic consumption, if the export certificate If the goods origin (C / O) of the goods lot has expired, such goods lot shall not be eligible for special preferential import tax rates.
(Source: internet)