The application of safeguard duties, anti-dumping duties, and countervailing duties on imported raw materials for processing export goods, imported goods of export processing enterprises for the production of export goods, and imported goods that have paid taxes but must be re-exported... shall be implemented in the same manner as import duties as stipulated in the Law on Export and Import Taxes and its implementing guidelines.
This is a guideline from the Ministry of Finance to the Customs Departments of provinces and cities on the application of safeguard duties, anti-dumping duties, and countervailing duties to certain types of imports.
Recently, the Ministry of Finance and the General Department of Customs have received feedback from some businesses and customs agencies in provinces and cities regarding difficulties in applying safeguard duties, anti-dumping duties, and countervailing duties to imported goods.
The feedback revolves around the following issue: According to current regulations, imported raw materials for export processing are not subject to safeguard duties or environmental protection taxes. Essentially, imported raw materials for export production are not consumed in Vietnam. Therefore, this unit proposes that the Ministry of Finance and the General Department of Customs should clearly define the regulations for calculating anti-dumping duties, countervailing duties, safeguard duties, and environmental protection taxes as applicable to processing activities.
To provide guidance on this matter, the Ministry of Finance has exchanged correspondence with the Ministry of Industry and Trade, and simultaneously provided guidance as follows: The application of safeguard duties, anti-dumping duties, and anti-market duties (regarding the timing of tax calculation, payment deadlines, tax exemptions, tax refunds, etc.) in related cases such as: imported goods for the production of export goods; imported goods of export processing enterprises for the production of export goods; tax refunds for imported goods that have paid import tax but must be re-exported… shall be implemented as with import tax according to the provisions of the Law on Export and Import Taxes and its implementing guidelines.
The Ministry of Finance also provided further guidance, stating that this guidance will replace the content of Circular 8300/BTC-CST dated June 23, 2014, issued by the Ministry of Finance, and will apply to declarations registered with customs authorities from the time the Law on Export and Import Taxes No. 107/2016/HQ 13 comes into effect.
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