Thuế xuất nhập trực tiếp bóng đá hôm nay euro có đánh vào đối tượng là hàng hóa trung chuyển không?

Are goods in transit subject to export xem bóng đá trực tiếp nhà cái import duties in Vietnam?

First, it can be understood that export xem bóng đá trực tiếp nhà cái import duties, also known as tariffs, includes two types of duties: export duty xem bóng đá trực tiếp nhà cái import duty.

Export duty can be understood as a duty imposed on goods that the State wants to limit the export of.

Import duty is a type of duty that a country or territory imposes on goods originating from abroad in the process of importation.

Moreover, the subjects subject to export xem bóng đá trực tiếp nhà cái import duties are stipulated in Article 2 of theLaw on Export xem bóng đá trực tiếp nhà cái Import duties 2016as follows:

- Goods exported xem bóng đá trực tiếp nhà cái imported through Vietnamese border gates xem bóng đá trực tiếp nhà cái borders.

- Goods exported from the domestic market to non-tariff zones, goods imported from non-tariff zones into the domestic market.

- Goods exported xem bóng đá trực tiếp nhà cái imported on the spot xem bóng đá trực tiếp nhà cái goods exported xem bóng đá trực tiếp nhà cái imported by enterprises exercising the right to export, the right to import, xem bóng đá trực tiếp nhà cái the right to distribute.

- The following cases are not subject to export duty xem bóng đá trực tiếp nhà cái import duty:

+ Transit goods, transshipped goods, xem bóng đá trực tiếp nhà cái goods in transit;

+ Humanitarian aid goods, non-refundable aid goods;

+ Goods exported from non-tariff zones to abroad; goods imported from abroad into non-tariff zones xem bóng đá trực tiếp nhà cái only used in non-tariff zones; goods transferred from one non-tariff zone to another non-tariff zone;

+ Part of the petroleum used to pay resource duty to the State when exported.

- The Government of Vietnam details this Clause.

Thus,it can be seen that goods in transit are not subject to export xem bóng đá trực tiếp nhà cái import duties.

Are goods in transit subject to export xem bóng đá trực tiếp nhà cái import duties in Vietnam ? (Image from the Internet)

What are regulations onsubjects liable to export xem bóng đá trực tiếp nhà cái import duties in Vietnam?

Based on Article 3 of theLaw on Export xem bóng đá trực tiếp nhà cái Import duties 2016, dutypayers are defined as follows:

- Owner of export xem bóng đá trực tiếp nhà cái import goods.

- Entities receiving entrusted export xem bóng đá trực tiếp nhà cái import.

- Persons who exit or enter the country carrying export or import goods, sending or receiving goods through Vietnamese border gates.

- Authorized persons, guarantors, xem bóng đá trực tiếp nhà cái those paying duty on behalf of dutypayers, including:

+ Agents conducting customs procedures when authorized by dutypayers to pay export xem bóng đá trực tiếp nhà cái import duties;

+ Enterprises providing postal services, international courier services when paying duties on behalf of dutypayers;

+ Credit institutions or other organizations operating in accordance with the Law on Credit Institutions in case of guaranteeing xem bóng đá trực tiếp nhà cái paying duties on behalf of dutypayers;

+ Persons authorized by the goods' owner in case the goods are gifts or donations from individuals; luggage sent before or after the trip of persons exiting or entering the country;

+ Branches of enterprises authorized to pay duties on behalf of the enterprises;

+ Other persons authorized to pay duties on behalf of dutypayers in accordance with the law.

- Persons purchasing xem bóng đá trực tiếp nhà cái transporting goods within the duty exemption limit for border residents but not using them for production or consumption, selling them in the domestic market, xem bóng đá trực tiếp nhà cái foreign traders allowed to trade export, import goods at border markets as regulated by the law.

- Persons with export xem bóng đá trực tiếp nhà cái import goods that belong to the non-duty, duty exemption subject but later change xem bóng đá trực tiếp nhà cái shift to dutyable subject as prescribed by the law.

- Other cases as stipulated by the law.

Is the export xem bóng đá trực tiếp nhà cái import duties calculated based on the taxable value in Vietnam?

Pursuant to Article 5 of theLaw on Export xem bóng đá trực tiếp nhà cái Import duties 2016, the basis for calculating export xem bóng đá trực tiếp nhà cái import duties is stated as follows:

- The amount of export xem bóng đá trực tiếp nhà cái import duty is determined based on the taxable value xem bóng đá trực tiếp nhà cái the duty rate in percentage (%) of each item at the time of duty calculation.

- The duty rate for exported goods is specifically regulated for each item in the export duty schedule.

In the case that exported goods are to countries, groups of countries, or territories with preferential agreements on export duty in trade relations with Vietnam, the agreements will be followed.

- The duty rate for imported goods includes preferential duty rates, especially preferential duty rates, xem bóng đá trực tiếp nhà cái ordinary duty rates, applied as follows:

+ The preferential duty rate applies to imported goods originating from countries, groups of countries, or territories imposing the most-favored-nation treatment in trade relations with Vietnam; goods from non-tariff zones imported into the domestic market meet the origin criteria from countries, groups of countries, or territories imposing the most-favored-nation treatment in trade relations with Vietnam.

+ The especially preferential duty rate applies to imported goods originating from countries, groups of countries, or territories with special preferential agreements on import duty in trade relations with Vietnam; goods from non-tariff zones imported into the domestic market meet the origin criteria from countries, groups of countries, or territories with special preferential agreements on import duty in trade relations with Vietnam.

+ The ordinary duty rate applies to imported goods not falling under the provisions of Points a xem bóng đá trực tiếp nhà cái b of this Clause. The ordinary duty rate is set at 150% of the preferential duty rate for each corresponding item. In case the preferential duty rate is 0%, the Prime Minister of the Government of Vietnam decides on the application of the ordinary duty rate following the regulations set out in Article 10 of this Law.

It can be seen that the calculation of export xem bóng đá trực tiếp nhà cái import duties will be based on two factors: [1] the taxable value xem bóng đá trực tiếp nhà cái [2] the duty rate in percentage (%) of each item at the time of duty calculation.

Therefore, the calculation of export xem bóng đá trực tiếp nhà cái import duties must be based on the taxable value as well as the duty rate in percentage (%) of each item at the time of duty calculation.