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What is đá bóng trực tiếp definition of proportional duty in Vietnam?

According to Article 4 of đá bóng trực tiếpLaw on Export and Import Duties 2016:

Definitions

For đá bóng trực tiếp purpose of this Law, đá bóng trực tiếp terms below are construed as follows:

1.Free trade zonemeans an economic zone located within Vietnam’s territory, established in accordance with law, having a definite geographic boundary, and separated from đá bóng trực tiếp outer area by hard fences in order to facilitate customs inspection and customs control by đá bóng trực tiếp customs authority and relevant agencies with regard to exports and imports, inbound and outbound vehicles and passengers; đá bóng trực tiếp trading relationship between đá bóng trực tiếp free trade zone and đá bóng trực tiếp outside area is consider exportation and importation.

2.Mixed dutymeans đá bóng trực tiếp total amount of proportional tax and fixed tax.

3.Proportional dutymeans tax expressed as a percentage of đá bóng trực tiếp taxable value of exports and imports.

4.Fixed duty means a fixed amount of tax imposed upon a unit of exports and imports.

5. Anti-dumping dutymeans an additional import duty imposed upon dumped imports in Vietnam that cause or threaten to cause considerable damage to domestic manufacturing or prevents đá bóng trực tiếp formation of domestic manufacturing.

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Thus, đá bóng trực tiếp proportional duty means tax expressed as a percentage of đá bóng trực tiếp taxable value of exports and imports.

What is đá bóng trực tiếp basis for determining duty rates for imports subject to proportional duty in Vietnam? (Image from đá bóng trực tiếp Internet)

What is đá bóng trực tiếp basis for determiningduty rates for imports subject toproportionalduty in Vietnam?

According to Article 5 of đá bóng trực tiếpLaw on Export and Import Duties 2016onthe basis for determining duty rates for imports subject to proportional duty in Vietnam:

- đá bóng trực tiếp amount of export or import duty is determined according to đá bóng trực tiếp taxable value and duty rate (%) of each article at đá bóng trực tiếp time of tax calculation.

- Import duty rates include preferential rates, special preferential rates, and ordinary rates as follows:

+ Preferential rates apply to imports originated in any country or group of countries or territories that accord Vietnam most-favored nation treatment; goods that are imported from a free trade zone to đá bóng trực tiếp domestic market and originating in a country or group of countries or territories that accord Vietnam most-favored nation treatment;

+ Special preferential rates apply to imports originated in any country or group of countries or territories that have an agreement on special preferential import duties with Vietnam; goods that are imported from a free trade zone to đá bóng trực tiếp domestic market and originating in a country or group of countries or territories that have an agreement on special preferential import duties with Vietnam;

+ Ordinary rates apply to imports other than those mentioned in Point a and Point b of Article 5 of đá bóng trực tiếpLaw on Export and Import Duties2016. đá bóng trực tiếp ordinary rate is 150% of đá bóng trực tiếp preferential rate applied to đá bóng trực tiếp corresponding article.In case preferential rate is 0%, đá bóng trực tiếp Prime Minister shall decide đá bóng trực tiếp application of ordinary rate pursuant to Article 10 of đá bóng trực tiếpLaw on Export and Import Duties2016.

When is đá bóng trực tiếp time for calculating import duty in Vietnam?

According to Article 8 of đá bóng trực tiếpLaw on Export and Import Duties 2016:

Taxable value and time for tax calculation

1. đá bóng trực tiếp taxable value is đá bóng trực tiếp customs value prescribed by đá bóng trực tiếp Law on Customs.

2. đá bóng trực tiếp time for calculating export or import duty is đá bóng trực tiếp time of registration of đá bóng trực tiếp customs declaration.

In case of exports or imports that are not subject to taxation, exempt from export or import duties, or applying in-quota duty rates or fixed duty but then đá bóng trực tiếp eligibility for tax exemption or in-quota duties is changed as prescribed by law, đá bóng trực tiếp time for tax calculation is đá bóng trực tiếp time of registration of đá bóng trực tiếp new customs declaration.

đá bóng trực tiếp time of registration of đá bóng trực tiếp customs declaration shall comply with regulations of law on customs.

Thus, đá bóng trực tiếp point of time for calculating import dutyis đá bóng trực tiếp time of registering đá bóng trực tiếp customs declaration.

In case of exports or imports that are not subject to taxation, exempt from export or import duties, or applying in-quota duty rates or fixed duty but then đá bóng trực tiếp eligibility for tax exemption or in-quota duties is changed as prescribed by law, đá bóng trực tiếp time for tax calculation is đá bóng trực tiếp time of registration of đá bóng trực tiếp new customs declaration.