The company wants to import “Phalaenopsis orchids” from Taiwan. Please advise the import procedure “Phalaenopsis orchids”: taxes, quarantine requirements, import policies
The above-mentioned problem, Dong Nai Customs Department has the following opinions:
- About product policies
In case the Phalaenopsis is not on the List of Cites Convention issued together with the Circular No. 04/2017 / TT-BNNPTNT dated February 21, 2017 of the Ministry of Agriculture and Rural Development, the company will fill in the import procedures. Export like other common goods. Dossiers and procedures for import comply with the Finance Ministry’s Circular No. 38/2015 / TT-BTC of March 25, 2015.
Phalaenopsis trees on the List of articles subject to plant quarantine in Vietnam, issued together with Decision No. 2515 / QD-BNN-BVTV of June 29, 2015 of the Ministry of Agriculture and Rural Development. Therefore, when importing the company must carry out quarantine.
- Regarding tax policies
2.1. Import Tax
- The basis for applying the tax identification number is based on the company’s actual imports at the time of import, on the basis of the enterprise providing detailed documents or / and inspection at the Customs Inspection Department. . The actual inspection results of the customs where the company procedures and the Customs Inspection Department determined that the legal basis and accuracy for applying the code to the imported goods.
- Because the company does not provide detailed documentation of imported goods, the Consulting Team cannot have the exact answer to the above question.
- Pursuant to Decree 122/2016 / ND-CP of September 1, 2016, the company’s products may refer to subheading 06.03: Branches and flower buds used as bouquets or for decoration, fresh, dried, dyed, bleached, impregnated or otherwise treated (HS code 0603.13.00 – Orchid).
- When classifying goods, the following provisions must be consulted:
- Circular 14/2015 / TT-BTC dated 30 January 2015 of the Ministry of Finance guiding goods classification and analysis.
- Annotation of the Harmonized Commodity Description and Coding System of the World Customs Cooperation Council.
- To determine the exact HS code, before carrying out customs procedures, the company may request a prior determination in accordance with Article 7 of Circular No. 38/2015 / TT-BTC dated March 25, 2015 of The financial.
The company shall base on the HS code of the actual imported goods, compare it with the Preferential Import and Export Tariff issued together with Decree 122/2016 / ND-CP to determine the appropriate import tax rate. specified.
Pursuant to the VAT Bill on the list of imported goods, the company’s products are subject to VAT rates of *, 5
Pursuant to Point c, Clause 2, Article 3 of Circular No. 83/2014 / TT-BTC of June 26, 2014 of the Ministry of Finance:
“Article 3. Value-added tax schedule
…2. Value-added tax rate
c) The symbol (*, 5) in the tax rate column in the Value Added Tax Table prescribed for goods items not subject to value added tax at the stage of self-production, fishing, sale and sale, at the import stage. and apply the VAT rate of 5% at the commercial trading stage, except for the cases specified at Point b, Clause 3, Article 4 of this Circular. “
According to the above provisions, if the company’s imported goods have the symbol (*, 5) in the tax rate column in the Value Added Tax Table issued together with Circular No. 83/2014 / TT-BTC, The taxpayer is not subject to VAT at the import stage and is subject to the VAT rate of 5% at the commercial trading border (domestic sale).
Request the company to participate in the above contents for implementation. In case of any problems, please contact the Customs Branch where the declaration is registered for specific instructions.
For further information or assistance you may contact us.