VCN –The implementation of Circular 217/2015/TT-BTC guiding customs procedures and tax management for border trade activities and border residents has generated some shortcomings. Therefore, it needs amended to comply with current regulations and requirements of border trade activities management.
|Border residents trade goods through Tan Thanh border gate – Lang Son province. Photo: M.Hùng|
The General Department of Vietnam Customs has drafted a Circular amending and supplementing Circular 217/2015/TT-BTC with a number of points expected to be fixed.
For example, customs procedures and tax administration for goods traded and exchanged through border gates on roads near border residents are expected to be amended as follows:
For goods traded and exchanged by border residents in excess of duty-free quotas prescribed in Article 13 of Decree No. 14/2018/ND-CP dated 23/1/2018 of the Government: Border Customs Branches will implement tax calculation on the declaration form for goods of border residents and tax is collected right at the border gate and the entrance gate.
Export goods of border residents will be declared on the declaration form for goods of border residents and must comply with tax regulations and commodity policies; the border-gate Customs Branches will calculate tax and collect it at the border gate and open roads.
For border gates which lack a treasury , customs authorities will make receipts and collect taxes directly, and transfer the amounts tax collected from taxpayers into the State budget in accordance with regulations stipulated in Clause 3, Article 21 of Circular 184/2015/TT-BTC dated 17/11/2015 of the Ministry of Finance.
Goods sold and traded by border residents through border gates will undergo quarantine, food safety inspection and quality control inspection in accordance with the provisions of Article 15 of Decree No. 14/2018/ND -CP on 23/1/2018 of the Government.
Customs procedures for cargo of traders and business households in border gate markets, border markets and markets in border gate economic zones are expected to be amended with Clause 1 and Clause 4 of Article 5 as follows: Traders eligible under the provisions of Article 16 of Decree No. 14/2018/ND-CP dated 23/1/2018 of the Government buying and selling goods at border gate markets, border markets and markets in border gate economic zones when implementing exports or imports, they will register declarations and carry out customs procedures at the border gate Customs Branch.
Goods imported from joined border countries brought into markets or exported from markets to joined border countries are subject to quarantine (medical, animal, plant and aquatic products) andsubject to quality inspection and food safety. It is necessary to complete quarantine, quality and food safety inspection procedures in accordance with Article 15 of Decree No. 14/2018/ND-CP dated 23/1/2018 of the Government when doing customs procedures.
Besides the above issues, the draft circular also amended several provisions relating to customs supervision for goods of traders, business households, border residents trading and exchanging through border gates; customs inspection; state management of customs authorities for goods traded and exchanged border residents; Customs inspection and supervision for means of transport of individuals.
By N.Linh/Thanh Thuy