What is customs duty? How much is trực tiếp bóng đá hôm nay euro transit guarantee in Vietnam?
What is customs duty in Vietnam?
Pursuant to Clause 11, Article 3 ofDecree 46/2020/ND-CPdefining customs duty as follows:
Terminology Explanation
In this Decree, trực tiếp bóng đá hôm nay euro following terms are understood as follows:
1. ACTS System is an integrated information technology system developed and connected by ASEAN member countries to exchange information electronically for transit procedures, control trực tiếp bóng đá hôm nay euro transit of goods through trực tiếp bóng đá hôm nay euro territories of ASEAN member countries, support customs authorities of ASEAN member countries in calculating customs duties, guaranteeing funds, and exchanging information to recover customs debt as stipulated in Protocol 7 on trực tiếp bóng đá hôm nay euro transit customs system (hereinafter referred to as Protocol 7).
2. trực tiếp bóng đá hôm nay euro customs transit declaration form is an electronic customs declaration form containing information that trực tiếp bóng đá hôm nay euro customs declarant must declare when carrying out transit goods procedures through trực tiếp bóng đá hôm nay euro ACTS System.
A customs transit declaration form can only be used to declare goods in transit transported by one mode of transport on one transit journey through trực tiếp bóng đá hôm nay euro ACTS System.
3. Transit Accompanying Documents (abbreviated as TAD) are trực tiếp bóng đá hôm nay euro customs transit declaration forms approved and printed by trực tiếp bóng đá hôm nay euro departure customs authorities from trực tiếp bóng đá hôm nay euro ACTS System.
4. Transit journey refers to trực tiếp bóng đá hôm nay euro transportation of transit goods from a departure customs authority to a destination customs authority through trực tiếp bóng đá hôm nay euro ACTS System.
5. Transit guarantee is trực tiếp bóng đá hôm nay euro guarantor's assurance about trực tiếp bóng đá hôm nay euro payment of potential customs duties arising during trực tiếp bóng đá hôm nay euro transit journey.
6. Single journey guarantee is trực tiếp bóng đá hôm nay euro guarantor's commitment to fully fulfill obligations regarding all potential customs duties arising during a transit journey.
7. Multiple journey guarantee is trực tiếp bóng đá hôm nay euro guarantor's commitment to fully fulfill obligations regarding all potential customs duties arising from multiple transit journeys.
8. Guarantor refers to a legal entity or individual who commits to trực tiếp bóng đá hôm nay euro departure customs authority, transit customs authority, and destination customs authority to pay any potential customs duties as required by trực tiếp bóng đá hôm nay euro customs authorities involved in trực tiếp bóng đá hôm nay euro transit journey of goods.
9. Guarantor in Vietnam (in trực tiếp bóng đá hôm nay euro case where transit goods originate from Vietnam through other ASEAN countries) is a credit institution or a foreign bank branch operating under trực tiếp bóng đá hôm nay euro Law on Credit Institutions that ensures commitment with Vietnamese customs authorities, transit customs authorities, and destination customs authorities to fully perform trực tiếp bóng đá hôm nay euro obligation of paying potential customs duties arising during trực tiếp bóng đá hôm nay euro transit journey of goods.
10. Guarantee authority is trực tiếp bóng đá hôm nay euro authority designated by ASEAN member countries participating in Protocol 7 to approve guarantors and supervise guarantees during trực tiếp bóng đá hôm nay euro transit transport of goods. trực tiếp bóng đá hôm nay euro guarantee authority in Vietnam is trực tiếp bóng đá hôm nay euro customs authority.
11. Customs duty refers to import duties, other taxes, and fees that must be paid arising concerning transit goods during transportation.
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Thus, according to trực tiếp bóng đá hôm nay euro above regulation, customs duty can be understood as import duties, other taxes, and fees that must be paid arising concerning transit goods during transportation.
What is customs duty? How much is trực tiếp bóng đá hôm nay euro transit guarantee in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)
How much is trực tiếp bóng đá hôm nay euro transit guarantee for customs duty in Vietnam?
Pursuant to Clause 2, Article 24 ofDecree 46/2020/ND-CPregulating trực tiếp bóng đá hôm nay euro transit guarantee as follows:
Transit Guarantee
1. Before registering a customs transit declaration for goods originating from Vietnam, trực tiếp bóng đá hôm nay euro customs declarant shall select either a single journey guarantee or a multiple journey guarantee and submit a guarantee letter from a credit institution or foreign bank branch to trực tiếp bóng đá hôm nay euro customs authority where trực tiếp bóng đá hôm nay euro declaration is registered for updating through trực tiếp bóng đá hôm nay euro ACTS System. trực tiếp bóng đá hôm nay euro guarantee is valid for countries involved in trực tiếp bóng đá hôm nay euro transit journey of goods.
In case trực tiếp bóng đá hôm nay euro customs declarant is recognized as a prioritized transit enterprise, it shall comply with trực tiếp bóng đá hôm nay euro provisions of Article 26 of this Decree.
2. Method of determining trực tiếp bóng đá hôm nay euro guarantee amount:
a)**trực tiếp bóng đá hôm nay euro guarantee amount for a customs transit declaration is 110% of trực tiếp bóng đá hôm nay euro maximum potential customs duty arising in trực tiếp bóng đá hôm nay euro countries involved in trực tiếp bóng đá hôm nay euro transit journey. trực tiếp bóng đá hôm nay euro ACTS System assists in determining trực tiếp bóng đá hôm nay euro guarantee amount of each customs transit declaration;
b) trực tiếp bóng đá hôm nay euro multiple journey guarantee amount is determined based on a reference amount equivalent to trực tiếp bóng đá hôm nay euro customs duties potentially arising from transit consignments undertaken through trực tiếp bóng đá hôm nay euro ACTS System within at least a 07-day period.
trực tiếp bóng đá hôm nay euro multiple journey guarantee is reduced and restored corresponding to trực tiếp bóng đá hôm nay euro guaranteed customs duties completed for trực tiếp bóng đá hôm nay euro transit transport journey of goods, where no irregularities occur, or corresponding to trực tiếp bóng đá hôm nay euro customs duties that trực tiếp bóng đá hôm nay euro customs declarant or guarantor has paid when irregularities occur;
c) Import duty rates and other taxes are calculated according to trực tiếp bóng đá hôm nay euro highest rate stipulated by trực tiếp bóng đá hôm nay euro tax laws of trực tiếp bóng đá hôm nay euro country related to trực tiếp bóng đá hôm nay euro transit goods journey. trực tiếp bóng đá hôm nay euro import duty rate in Vietnam is calculated according to trực tiếp bóng đá hôm nay euro Most-Favored-Nation (MFN) tariff schedule;
d) trực tiếp bóng đá hôm nay euro calculation of import duties and other taxes (if any) in Vietnam shall comply with trực tiếp bóng đá hôm nay euro provisions of tax laws.
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Thus, according to trực tiếp bóng đá hôm nay euro above regulation, trực tiếp bóng đá hôm nay euro transit guarantee is 110% of trực tiếp bóng đá hôm nay euro maximum potential customs duties arising in trực tiếp bóng đá hôm nay euro countries involved in trực tiếp bóng đá hôm nay euro transit journey.
What is trực tiếp bóng đá hôm nay euro currency for payment of customs duties in Vietnam?
Pursuant to Clause 3, Article 24 ofDecree 46/2020/ND-CPregulating trực tiếp bóng đá hôm nay euro transit guarantee as follows:
- Currency of guarantee and currency for tax payment:
+ Currency of guarantee: In trực tiếp bóng đá hôm nay euro case where goods originate from Vietnam and transit through ASEAN member countries, trực tiếp bóng đá hôm nay euro currency stated in trực tiếp bóng đá hôm nay euro guarantee letter is Vietnamese Dong.
In other cases, trực tiếp bóng đá hôm nay euro currency stated in trực tiếp bóng đá hôm nay euro guarantee letter conforms to trực tiếp bóng đá hôm nay euro regulations of trực tiếp bóng đá hôm nay euro departure country.
+ Currency for tax payment: trực tiếp bóng đá hôm nay euro currency for paying customs duties to trực tiếp bóng đá hôm nay euro Vietnamese customs authority is Vietnamese Dong, except in cases where it is permitted to declare and pay taxes in freely convertible foreign currency as regulated by trực tiếp bóng đá hôm nay euro Law on Tax Management.
trực tiếp bóng đá hôm nay euro exchange rate for tax calculation follows customs law regulations.
