Circular No. 49 on taxes on exports and imports annulled

On March 30, 2015, the Ministry of Finance issued Circular No. 14/2015/TT-BTC on classification of goods, analysis serving classification of goods, and analysis serving inspection of quality and food safety of exports and imports.

Ms. Diễm My
Ms. Diễm My
This Circular takes effect after 45 days from the day on which it is signed and the following regulations are annulled:

-  Circular No. 49/2010/TT-BTC on guidelines for classification and imposition of taxes on exports and imports.

-  Article 17 and Article 97 of Circular No. 128/2013/TT-BTC on customs procedures, customs supervision and inspection, export – import tax, and tax administration with regard to exports and imports.

-  Dispatch No. 1280/BTC-TCHQ on guidelines for monitoring of imported parts and components of complete built-up units by deduction.

With regard to goods on a customs declaration that have been sampled for analysis purposes, if analysis results are given after this Circular takes effect, regulations applicable when the declaration is registered shall apply.

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