CUSTOMS PROCEDURE - export tax on copper pipes hs 74111000

Export tax on copper pipes HS 74111000

Question:
The enterprise makes an export declaration of type E62 for pure copper electrical conduits HS 74111000. But according to the response of the Customs officer, this item is subject to 5% tax because it depends on Appendix I of Decree 57/2020 / ND-CP issued on May 25, 2020 and takes effect from July 10, 2020. So let me ask if we have to pay 5% tax for the HS codes from 001 to 210 in Appendix I of Decree 57. Our main ingredient is imported raw materials (E31) which is more than 51% of the value.

Reply:

Pursuant to Clause 2, Article 2, Article 14 of the Government's Decree 57/2020 / ND-CP dated May 25, 2020:

"2. Clause 2 Article 1 is amended and supplemented as follows:

“Article 4. Export tariff according to the list of taxable goods

1. The export tariff according to the list of taxable goods specified in Appendix I to this Decree includes product codes, description of goods and export tax rates prescribed for each group of goods and items. goods subject to export tax.

... For items in the group of goods with ordinal number (STT) 211 in the Export Tariff, when doing customs procedures, the customs declarant shall declare the commodity codes of the exported goods corresponding to the 8-digit code of such goods according to the preferential import tariff specified in Section I, Appendix II to this Decree and the export tax rate of 5%. Export items of group No. 211 are the items that satisfy both of the following conditions:

a) Condition 1: Supplies, raw materials, semi-finished products (collectively referred to as goods) are not in the groups with No. 01 to No. 210 in the Export Tariff.

b) Condition 2: is processed directly from the main raw materials are natural resources, minerals with the total value of natural resources, minerals plus energy costs account for 51% of the production cost of the product or more. The determination of the total value of natural resources and minerals plus energy costs accounting for 51% of the production cost of the product or more shall comply with the provisions of Decree No. 100/2016 / ND-CP dated July 1, 2016. 2016 of the Government details and guides the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law on Value Added Tax, Law on Special Consumption Tax and Law on Tax Administration and Decree No. 146 / 2017 / ND-CP dated December 15, 2017 of the Government amending and supplementing a number of articles of Decree No. 100/2016 / ND-CP.

Exported goods subject to the exclusions specified in Clause 1, Article 1 of Decree No. 146/2017 / ND-CP dated December 15, 2017 are not in the group with No. 211 of the Export Tariff promulgated together with Decree this. "

Exported goods with HS code 74111000 of the Company specified in Section 154-APPENDIX I EXPORT TAX SCHEDULE BY LIST OF TAXABLE ITEMS under Decree No. 57/2020 / ND-CP dated May 25, 2020 of the Government If the total value of resources and minerals plus energy costs accounts for 51% of the production cost of the product or more, there will be an export tax rate of 5%.

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