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CHAPTER 4

CUSTOMS DUTY AND ORGANIZATION OF

COLLECTION REVENUE

PGS.TS. VU Duy Nguyen

WHAT DO YOU THINK ?

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CONTENT

4.1 Customs duties

4.2. Legal basis for managing customs duties

4.3. Carrying out customs duties

4.4. Inspecting calculation of customs duties

4.1 Customs duties

1. Definition of customs duties

2. Classification of customs duties

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Definition of customs duties

In a broad sense, customs duties In a narrow sense,

are taxes related to exported customs duties are
and imported goods, including: understood as taxes on
export duties, import duties, imports and exports.
value-added taxes, excise taxes, Under this sense,
and environmental protection customs duties are
taxes, anti-dumping tax, anti- mainly export and
subsidy tax, counterveling tax import taxes.
and self-defense tax.

 Thus, Customs duty is an amount of money

calculated based on certain grounds that taxpayers
must pay into the State Budget for exported or
imported goods which are imposed objects.

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Characteristics of customs duties

 In nature, Customs duties are an indirect tax, which bears all the
characteristics of indirect taxes.
 Regarding the scope of application, customs duties are only
applicable to import and export activities and some certain types of
exported and imported goods that the Government needs to impose
on the "hand" of state management.
 Regarding the objects of application, customs duties are only
applied to tangible goods exported and imported across borders.
 In terms of collection method, customs taxpayers can only pay taxes
by transferring money (cash or bank transfer) to the tax account of
the customs office.
 Regarding the management of collection, the collecting agency for
customs duties is the customs administration.
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Roles of customs duties

 Customs duty is one of the macro management

tools of the State for import and export activities.
Customs duty is directly managed by the Customs as
a legal representative of the State.

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 Specific duty: is a tax determined by a certain amount of money on

a unit of exported or imported goods.
 Ad-valorem duty: is a tax calculated according to a certain
percentage on the actual export or import value of each unit of
exported or imported goods.
 Mixed tax (Combine duty): apply the mix of absolute tax and
percentage tax.
 Alternative specific duty: Where an item is prescribed at the same
time, the tax is calculated as a percentage and the tax is calculated
according to an absolute amount, but when calculating and paying
taxes, it must be calculated and paid according to tax which is
higher.
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 Based on the level of foreign trade relations between

countries, customs duties are divided into:
– Ordinary tax,
– Preferential tax and
– Special preferential tax..

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4.2 Legal basic of customs duties management

International regulatary

Domestic regulatary

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Legal basis for Vietnamese customs duties

 Customs Law: No.29/ 2001/QH10; No. 42/2005/QH11;

No. 54/2014 /QH13
– Decree 08/2015; 59/2018 /ND-CP
– Circular 38/2015; 39/2018 / TT-BTC
 Law on export and import duties: No. 107/2016/ QH13
– Decree 134/2016/ND-CP; Decree 18/2021/ND-CP
 Law on Tax administration: No. 78/2006/QH11; No.
21/2012 /QH13; No. 38/2019/QH14

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4.3. Carrying out collection revenue

1. Contents and requirements

2. Implementing collection revenue

3. Tax exemption, tax reduction,

refund of customs duties

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Contents and requirements

 Firstly, the customs office is guaranteed to collect enough

customs duties.
 Secondly, information on tax collection and collection on the
database of customs authorities must be balanced with the
actual amount of tax collected on the budget collection
account of the customs office at the State Treasury, managed
by the State Treasury.
 Thirdly, the information of tax collection and payment must
clearly show the tax amount to be paid according to each tax
amount of each customs declaration.
 Fourthly, the result of tax collection and payment is only
effectiveness when the customs office and the State Treasury
have collated information. 14

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Content of organising collection revenue

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 https://epayment.customs.gov.vn/epaymentportal/login

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2. Time limit for calculating customs duties

Time of tax calculation, exchange rate of tax calculation for

exported and imported goods:
 Tax bases and methods
– Tax bases and methods for goods shall be subject to the tax
rate
– Tax bases and methods for goods shall be subject to absolute
tax and mixed tax
– Tax bases and methods for self-defense tax, anti-dumping tax
and anti-subsidy tax
 Foreign currency of tax payment and tax payment time

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 Guaranteed tax payable

 Place and form of tax payment
 Order of paying taxes, late payment, fine
 Tax assessment for exported and imported goods

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4.3.3. Exemption, reduction and refund of

customs duties

1. Customs duty exemption

2. Tax reduction

3. Refund of Customs duties

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Customs duty exemption

Tax exemption is the fact that the tax payer does not have to pay
a Customs duties but he or she should pay when exporting or
importing certain goods.
 Objects without taxation
 Objects of tax exemption
 Objects eligible for tax exemption

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 20. Imports directly serving education sector that cannot be

domestically produced.
 21. Imported goods dedicated machinery, equipment,
components, supplies that cannot be domestically produced,
scientific materials serving scientific research, technological
development, technological cultivation, cultivation of science
and technology enterprises and technological innovation.
 22. Imported goods dedicated products directly serving
national defense and security, the vehicles among which
must be those that cannot be domestically produced.
 23. Exported and imported goods serving assurance of social
security, recovery from disasters, epidemics, and other special
situations. 21

Reduction of customs duties

 Tax reduction means that the State allows taxpayers

to reduce a tax amount in the tax amount to be paid
for imported and exported goods. The reduced tax
amount depends on certain conditions.
 Normally, cases of tax reduction are for goods that
are exported, or imported but do not meet the initial
criteria set for objective reasons that occur in the
process of bringing goods from the exporter to the
hands of the importer.

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 For Vietnam, the reduction of customs duties is only applicable to

cases where exported and imported goods are damaged or lost,
which are still in the supervised area of the customs office and must
be accompanied by documents. authorized by competent authority.
 When a damaged or lost situation occurs, the goods owner shall
have to request the expertising body to conduct the expertise and
issue an assessment certificate.
 After that, the goods owner must submit such inspection certificate
to the customs office. Based on the certificate of damage and loss
assessment, the customs office shall issue a decision to reduce the
tax on goods and not collect the reduced tax amount.

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Refund of customs duties

 Customs duty refund is the decision of the customs

office to refund a certain amount (part or whole) of
the customs duty amount that the goods owner has
paid when carrying out the procedures for imported
and exported goods.
 In order to issue a tax refund decision, the Customs
office must review and compare the conditions and
regimes and management policies..

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Cases of tax refund

 Any taxpayer who has paid export duty or import

duty but has no exports or imports, or the quantity of
exports or imports is smaller than the quantity on
which duty is paid;
 Any taxpayer who has paid export duty but the
exports has to be re-imported shall receive a refund of
export duty and does not have to pay import duty;
 Any taxpayer who has paid import duty but the
imports has to be re-exported shall receive a refund of
import duty and does not have to pay export duty;
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 Any taxpayer who has paid tax on goods imported to

serve manufacture or business operation and they have
been used for manufacture of exports and the products are
already exported;
 Any taxpayer who has paid tax on machinery, equipment,
tools, vehicles of organizations and individuals that are
permitted to be temporarily imported for re-export,
/except for those rented to execute investment projects,
construction and installation, manufacture, when they are
re-exported to abroad or exported to a free trade zone.
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 The procedures for tax refund shall comply with

regulations of law on tax administration.

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4.4 Inspection of customs duties

Definition of Inspection

Purpose of customs duty examination

Contents of customs duty examination

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Inspection for calculation and collection of

customs duties

 Customs duty inspection is an activity to check the

accuracy of the calculation and collection revenue
of customs duties by implementation of customs
authorities and taxpayer.

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Purpose of customs tax examination

 Checking the truthfulness and accuracy of goods owners'

declarations;
 Check the application of regimes and policies for specific and
timely guidance.
 Whatever the purpose, the tax calculation must be based on the
following:
– Export and import profiles of goods, including: Customs declarations of
exported and imported goods; Customs valuation declaration; Evidence
documents.
– Applied policies: Guiding the implementation of the Law on Import and
export Taxes of the Government and the Ministry of Finance; Guidance on
tax calculation and payment procedures of customs authorities.
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Content of inspection for customs duties

 The process of customs duty examination at the

customs office is carried out in two stages: while
carrying out customs procedures and post clearance
audit.
 Checking objects entitled to tax exemption
 Check records and documents related to tax bases

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Content of registration

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Appendix IV of Decree 134/2016

Mẫu số 01 Công văn đề nghị cấp sổ định mức của tổ chức
Mẫu số 02 Công văn đề nghị cấp sổ định mức của cá nhân
Công văn đề nghị miễn thuế hàng hóa nhập khẩu phục vụ trực tiếp cho an
Mẫu số
ninh, quốc phòng đối với trường hợp miễn thuế trước khi làm thủ tục hải
03a
quan
Công văn đề nghị miễn thuế hàng hóa nhập khẩu phục vụ trực tiếp cho an
Mẫu số
ninh, quốc phòng đối với trường hợp đề nghị miễn thuế sau khi làm thủ tục
03b
hải quan
Danh mục hàng hóa xuất khẩu, nhập khẩu để phục vụ đảm bảo an sinh xã
Mẫu số 04 hội, khắc phục hậu quả thiên tai, thảm họa, dịch bệnh và các trường hợp
đặc biệt khác
Mẫu số 05 Công văn thông báo Danh mục miễn thuế
Mẫu số 06 Danh mục hàng hóa miễn thuế dự kiến nhập khẩu
Mẫu số 07 Phiếu theo dõi trừ lùi hàng hóa miễn thuế nhập khẩu
Mẫu số 08 Công văn đề nghị giảm thuế xuất khẩu, nhập khẩu
Mẫu số 09 Công văn đề nghị hoàn thuế
Mẫu số 10 Báo cáo tính thuế nguyên liệu, vật tư đề nghị hoàn thuế nhập khẩu 34

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 Thông tư Số: 14/2017/TT-BKHCN

 Thông tư Số: 11/2018/TT-BGDĐT

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