Official letter No. 315/TCHQ-TXNK dated January 18th, 2023 of the General Department of Vietnam Customs regarding implementation of Circular No. 31/2022/TT-BTC dated June 8th, 2022 and Decrees on tariff schedules

The General Department of Vietnam Customs announces that now the VNACCS/VCIS has been already automatically set up to help determination of tax rates of MFN tariff schedule, ordinary import tariff schedule and out-of-quota import tariff schedule with regard to nomenclature codes according to HS2022 as defined in Appendix 1 of Official letter No. 5731/TCHQ-TXNK dated December 29th, 2022 (except the nomenclature codes with tax rates marked "KBTC").

With regard to nomenclature codes at column 1 Appendix 2 of Official letter No. 5731/TCHQ-TXNK dated December 29th, 2022, enterprises shall look up and declare tax rates manually according to the instructions given in Appendix 2 of Official letter No. 5731/TCHQ-TXNK according to the following principle:

+ Applicable codes: according to Circular No. 31/2022/TT-BTC at column 1 Appendix 2.

+ Applicable tax rates: To compare goods names with current Decrees, Decisions on tariff schedules to determine nomenclature codes according to Decrees, Decisions on tariff schedules. To compare these nomenclature codes with the nomenclature codes at column 3 Appendix 2 to determine corresponding tax rates at column 4 Appendix 2

Regarding application of preferential export tariff rates, special preferential import tariff rates under bilateral and multilateral FTAs, the VNACCS has been updated 16 new FTA tariff schedules to help automatic determination of tax rates. Especially, with regard to RCEP tariff schedule in the 2022 – 2027 period, enterprises shall declare according to codes of B27 tariff schedule and declare manually tax rates.