Warning of cheating safeguards tax of compound fertilizer

Customs officials of HCM City Customs Department inspected imported fertilizer.

Recently, the General Department received a report on some enterprises that made the fraudulent declaration of goods to avoid safeguards tax for imported fertilizer.

As known in the Decision 686/QD-BCT, that on the application of official safeguard measures for some imported fertilizer products, the Ministry of Industry and Trade stipulated: Imported goods are subject to official safeguard measures including mineral and chemical fertilizers with HS codes as follows: 3105.10.20, 3105.10.90, 3105.20.00, 3105.30.00, 3105.40.00, 3105.51.00, 3105.59.00, 3105.90.00.

Accordingly, the General Department of Vietnam Customs required the Risk Management Customs Department to apply the classification criteria for the goods items declared in one of the codes which was specified in the Decision 686/QD-BCT, in that it clearly stated instruction of risk management if they do not declare the safeguards tax, a physical inspection of the shipment would be conducted.

With the provincial Customs Departments, the General Department of Vietnam Customs requested on the basis of the risk assessment to examine the dossiers strictly in accordance with the criteria in Decision 686/QD-BCT.

In cases where importing goods have the HS code declaration which is stated in the Decision 686/QD-BCT, importing from countries not included in the list of countries eligible for safeguard measure but they declared in the form of excluding from the scope of application of safeguard measures, Customs would conduct physical inspection, take samples for classification or conduct post clearance audit.

The Import-Export Tariff Department and the Customs Department of Goods Verification would analyze and classify them as basis for applying the import duty and safeguards tax (if any).