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Guiding the declaration of special consumption tax

Answering the question from the enterprise on "Ecus software system does not accept the declaration of code 2206.00.99 without SCT but must declare SCT of 0%", the General Department of Customs said, the e-import declaration are declared on the VNACCS / VCIS system, not declared on the Ecus system.

Through the system check, e-customs declaration on VNACCS / VCIS system is not required to declare SCT of 0%. Therefore, the enterprise should contact the e-customs declaration software developer for assistance.

Guiding the declaration of information related to SCT, the General Department of Customs said that the Appendix I issued together with Circular No. 39/2018 / TT-BTC dated April 20th, 2018 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 38/2015 / TT-BTC dated March 25th, 2015 of the Ministry of Finance stipulates the declaration of the item 1.94 "Tax rate applicable code/ tax rates and other fees" and the item 1.95 " code of goods eligible for tax exemption / reduction / or not subject to tax and other fees" as follows:

With the item 1.94 "Tax rate applicable code, tax rates and other fees": "Enter the tax rate applicable code, tax rates for the goods subject to additional import tax (safeguard tax, anti-dumping tax., etc) special consumption tax, environmental protection tax and value added tax (VAT)

Note: entering in the order: additional import tax, special consumption tax, environmental protection tax, VAT. If the goods are not subject to tax, the Customs declarant shall enter the tax code and enter the code of goods not subject to tax at the item “ Code of goods eligible for tax exemption/reduction or not subject to tax and other fees. If the goods are not applicable to other taxes and fees, it is not required to enter this item (

(Refer to the table of tax rate applicable code/tax rate and tax code on the Customs website: www.customs.gov.vn). The registration date of import declaration must be within the effective period of application of the tax rate. "

For the item 1.95 "Code of goods eligible for tax exemption / reduction / not subject to tax and other fees", entering the code of goods eligible for tax exemption/ reduction/ not subject to tax and other fees, is similar to the entering of the code of goods eligible for tax exemption/reduction and not subject to imported tax. The registration date of import declaration of goods eligible for tax exemption/reduction and not subject to tax is within the effective period of application. (Refer to the code table of goods eligible for tax exemption, reduction/ not subject to tax and other fees on the Customs website: www.customs.gov.vn)

The General Department gave an example: in the case where fermented fruit juice with alcohol content of 4.5 degrees belonging to HS 2206.00.99 are not subject to SCT according to the SCT Law, when imported, the enterprise shall declare as below:

At the item 1.94 "Tax rate applicable code, tax rates and other fees": Entering tax code “T” - SCT code (Refer to the table of tax rate applicable code/tax rate and tax code on the Customs website: www.customs.gov.vn).

At the item 1.95 "Code of goods eligible for tax exemption / reduction / not subject to tax and other fees": Entering code "TK300" - Code of goods not subject to SCT - Other goods (Refer to the code table of goods eligible for tax exemption, reduction/ not subject to tax and other fees on the Customs website: www.customs.gov.vn)

Source: Customs News