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DTA AgreementsIn case of divergence of interpretation, the English text shall prevail.


Taxes:Customs Duties,DTA Agreements

Date of Promulgation:

Date of Implementatio:2011-08-04








Official Dispatch No. 3745/TCHQ-TXNK dated August 04, 2011 of the General Department of Customs on tax assessment for component package of imported cold storage 


To: Department of Customs of provinces and cities 


The General Department of Customs has received reflects on classifying and applying tax policy to imported Panel polyurethane to install cold storage. To this problem, the General Department of Customs has opinions as follows: 


Pursuant to the regulations at clause 6, Article 16 of the Decree No. 149/2005/ND-CP dated December 8, 2005 of the Government detailing the implementation of the Law on import and export tax (now is clause 6, Article 12, Decree No. 87/2010/ND-CP of the Government); Pursuant to the List of goods which can be produced at home issued with the Decision No. 827/2006/QD-BKH dated August 15, 2006 (now is the Circular No. 04/2009/TT-BKH dated July 23, 2009) of the Ministry of Planning and Investment; 


Pursuant to the Circular 85/2003/TT-BTC dated August 29, 2003; Circular No. 49/2010/TT-BTC dated April 12, 2010 of the Ministry of Finance. 

In the case that enterprise imports Panel polyurethane with the thickness from 50 - 200 mm which is declared as components and devices for installing cold storage, in the List of goods which can be produced at home and not exempted from import tax in accordance with regulations in clause 6, Article 16 of the Decree No. 149/2005/ND-CP (now is clause 6, Article 12, Decree No. 87/2010/ND-CP of the Government) must pay tax according to the right code under the Preferential Import Tariff  for that type of goods and take effect at the time of importing goods. The General Department of Tax informs Departments of provinces and cities for acknowledgement and implementation./. 






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