Anti-dumping duty of 54.9% to be applied for shipments without C/O
Customs officers at My Phuoc Industrial Park conduct a physical inspection for imports and exports. Photo: T.D |
Binh Duong Customs Department faces problems when applying the anti-dumping duty for on-spot imports.
To handle the problem, the General Department of Vietnam Customs (GDVC) requests Binh Duong Customs Department to refer to Clause 3, Article 2 and Clause 5, Article 4 of the Law on Import and Export Duties; Clause 7, Article 39 of Circular 38/2015/TT-BTC amended and supplemented in Circular 39/2018/TT-BTC of the Ministry of Finance as saying that tax declaration, tax collection, tax payment and tax refund for safeguarding, anti-dumping and anti-subsidy duties will be applied as import duty in accordance with regulations on import-export duties and relevant laws.
The GDVC cites Article 1 of Decision 2080/QD-BCT dated August 31, 2021 of the Ministry of Industry and Trade as stipulating that long fiber products made from polyester and originating from the People's Republic of China and the Republic of India, the Republic of Indonesia and Malaysia imported into Vietnam are subject to the application of anti-dumping duty.
Point 4 in the notice attached to Decision 2080/QD-BCT stipulates the procedures, documents, inspection and application of anti-dumping duty. The Decision provides that the customs will check C/O to impose the anti-dumping duty. If the customs declarant does not submit the C/O, the customs authority will impose the anti-dumping duty with a tax rate of 54.9%.
Pursuant to these regulations, the GDVC said that if the importer implements on-spot import for long fiber products made from polyester and originate from China, India, Indonesia, Malaysia, the customs will impose the anti-dumping duty under Decision 2080/QD-BTC and will check C/O to identify and apply the anti-dumping duty.
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