Công văn 3431/TCHQ-TXNK năm 2023 do Tổng cục Hải quan ban hành thực hiện Nghị định 44/2023/NĐ-CP

To: Customs Departments of provinces and cities of Vietnam.

On June 30, 2023, the Government of Vietnam promulgated Decree No. 44/2023/ND-CP on the VAT reduction policy according to Resolution No. 101/2023/QH15 dated June 24, 2023 of the National Assembly.  Decree No. 44/2023/ND-CP comes into force from July 01, 2023. In order to implement contents relating to the field of customs, the General Department of Vietnam Customs requests the Customs Departments of provinces and cities to carry out the following contents:

I. Disseminate the contents of Decree No. 44/2023/ND-CP among customs officials at Customs Departments, affiliated Sub-Departments and customs declarants in their provinces/cities. To be specific:

1. Regarding reduction of VAT:

a) The reduction of VAT by 2% shall apply to goods that are applying 10% VAT (which will be reduced to 8%), except for the following goods categories: Telecommunications, information technology, metals, prefabricated metal products, mining products (excluding coal mining), coke, refined petroleum, chemical products and excisable goods according to Clause 1, Article 1 of Decree 44/2023/ND-CP.

b) VAT reduction does not apply to the articles specified in Appendices I, II and III enclosed with Decree No. 44/2023/ND-CP.

2. Regarding the list of goods not eligible for VAT reduction:

a) The HS codes specified in column (10) Appendix I and column (10) Part A and column (4) Part B Appendix III are for reference only. HS codes of goods imported in reality shall be determined in accordance with regulations on goods classification in the Customs Law and legislative documents and instructions on implementation of the Customs Law.

...

...

...

II. Guidance on declaration on VNACCS/VCIS:

Customs Departments of provinces and cities shall instruct customs declarants to:

1. Select code VB205 to declare the 8% VAT.

The code VB205 shall not be used for items that are not subject to VAT and items that are subject to 0%, 5% and 10% VAT (according to regulations in the Law on Value-Added Tax).

2. For reduction of VAT rate of from 10% to 8%, the code VB205 shall only apply to customs declarations which are made from 00:00 (12 a.m.) of July 01, 2023 (date of registration on the customs declarations).

If the customs declaration is made before 0:00 of July 01, 2023 (the date of registration specified on the customs declaration is prior to the date on which Decree No. 44/2023/ND-CP comes into force), the 8% VAT shall not be applied (the code VB205 shall not be applied).

For your information and implementation./.

...

...

...