{"id":13137,"date":"2023-08-28T11:49:50","date_gmt":"2023-08-28T04:49:50","guid":{"rendered":"https:\/\/whitelotuslogistics.com.vn\/?p=13137"},"modified":"2023-08-28T13:50:55","modified_gmt":"2023-08-28T06:50:55","slug":"cong-van-4261-tchq-txnk-nam-2023-v-v-thuc-hien-thue-cbpg-thue-ctc-doi-voi-mat-hang-duong-mia","status":"publish","type":"post","link":"https:\/\/whitelotuslogistics.com.vn\/en\/cong-van-4261-tchq-txnk-nam-2023-v-v-thuc-hien-thue-cbpg-thue-ctc-doi-voi-mat-hang-duong-mia\/","title":{"rendered":"Official dispatch 4261\/TCHQ-TXNK 2023 Regarding the implementation of anti-dumping tax and CTC tax on cane sugar products"},"content":{"rendered":"<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\" style=\"width: 100%;\">\n<tbody>\n<tr>\n<td class=\"has-text-align-center\" style=\"width: 45.7143%; text-align: center;\" data-align=\"center\">THE FINANCIAL<br \/>\n<strong>GENERAL DEPARTMENT OF CUSTOMS<br \/>\n\u2014\u2014-<\/strong><\/td>\n<td class=\"has-text-align-center\" style=\"width: 54.1615%; text-align: center;\" data-align=\"center\"><strong>SOCIALIST REPUBLIC OF VIETNAM<br \/>\nIndependence \u2013 Freedom \u2013 Happiness<br \/>\n\u2014\u2014\u2014\u2014\u2014<\/strong><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td class=\"has-text-align-center\" style=\"width: 45.7143%; text-align: left;\" data-align=\"center\">Number: 4261\/TCHQ-TXNK<br \/>\n<em>etc\u00a0<\/em>Implement anti-dumping tax and CTC tax on cane sugar products<\/td>\n<td class=\"has-text-align-center\" style=\"width: 54.1615%; text-align: center;\" data-align=\"center\"><em>Hanoi, August 16, 2023<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"has-text-align-center\" style=\"text-align: center;\"><strong>To: Provincial and city Customs Departments<\/strong>.<\/p>\n<p style=\"text-align: justify;\">General Department of Customs received\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD-BCT<\/a>\u00a0dated August 3, 2023 of the Ministry of Industry and Trade on the results of the first review of the application of anti-dumping measures (anti-dumping) and anti-subsidy tax (CTC) on some originating cane sugar products. from the Kingdom of Thailand. To implement uniformity throughout the industry, the General Department of Customs guides units as follows:<\/p>\n<p><span style=\"font-size: 18pt; color: #000000;\">1.Duration of application of Decision No. 1989\/QD-BCT<\/span><\/p>\n<p style=\"text-align: justify;\">The Customs Departments of provinces and cities shall refer to Section 3 of the attached Notice\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD\u0110-BCT<\/a>\u00a0To implement: Anti-dumping and CTC tax rates in Section 2 of the attached Notice\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD\u0110-BCT<\/a>\u00a0will be applied from the effective date of the Decision (August 18, 2023) to June 15, 2026 (except in cases where it is changed or extended according to another decision of the Ministry of Industry and Trade based on the results of the decision). Review the application of anti-dumping and CTC measures according to the provisions of law).<\/p>\n<p><span style=\"font-size: 18pt; color: #000000;\">2. Procedures and documents for inspection and application of anti-dumping tax and CTC tax<\/span><\/p>\n<p style=\"text-align: justify;\">Require units to carefully study and fully implement the steps to check documents certifying the origin of goods and manufacturer certificates specified in Section 5 of the attached Notice.\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>\u00a0dated June 15, 2021 of the Ministry of Industry and Trade and Section 4 of the attached Notice\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noopener\">Decision No. 1989\/QD-BCT<\/a>\u00a0August 3, 2023.<\/p>\n<p><span style=\"font-size: 18pt; color: #000000;\">3. Procedures for declaring anti-dumping tax and CTC tax<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">3.1. Declaration, collection and payment of anti-dumping tax and CTC tax<\/span><\/p>\n<p style=\"text-align: justify;\">Provincial and city Customs Departments guide organizations and individuals importing goods subject to simultaneous application of anti-dumping tax and CTC tax to declare the above two types of taxes according to the anti-dumping tax tax rate code table used in VNACCS has been posted on the website of the General Department of Customs:<\/p>\n<p style=\"text-align: justify;\">https:\/\/customs.gov.vn with the tax rate being the total antidumping tax and CTC tax prescribed in\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>\u00a0and\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD-BCT<\/a>. Units study Official Dispatch No. 993\/TCHQ-TXNK dated March 3, 2021 of the General Department of Customs guiding the declaration, collection, payment, and refund when concurrent anti-dumping tax and CTC tax arise for implementation.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">3.2. The application of anti-dumping tax and CTC tax<\/span><\/p>\n<p style=\"text-align: justify;\">Pursuant to Article 1\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>\u00a0dated June 15, 2021 of the Ministry of Industry and Trade regulating the application of anti-dumping tax and official CTC tax on some cane sugar products, classified according to HS code 1701.13.00; 1701.14.00; 1701.91.00; 1701.99.10; 1701.99.90 and 1702.90.91 were imported into Vietnam, originating from the Kingdom of Thailand.<\/p>\n<p style=\"text-align: justify;\">Pursuant to section 3 of the attached Notice\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>\u00a0regulations on official anti-dumping tax and CTC tax rates for a number of cane sugar products originating from the Kingdom of Thailand.<\/p>\n<p style=\"text-align: justify;\">Pursuant to Article 1\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD-BCT<\/a>\u00a0regulations: Apply anti-dumping tax and CTC tax to Mitr Phol Sugar Corp..Ltd group and 04 affiliated companies and Czarnikow Group Limited, Thai Roong Ruang Industry Co., Ltd group and 05 companies association, based on the results of the first review of the application of anti-dumping and CTC measures with a number of cane sugar products originating from the Kingdom of Thailand. The detailed content is stated in the Notice issued together with this Decision.<\/p>\n<p style=\"text-align: justify;\">Pursuant to section 2 of the attached Notice\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD-BCT<\/a>\u00a0regulations on the list and tax rates for manufacturers and exporters who request review and application of anti-dumping tax and CTC tax.<\/p>\n<p style=\"text-align: justify;\">Pursuant to section 3 of the attached Notice\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD-BCT<\/a>\u00a0regulations on the time limit for applying anti-dumping tax and CTC tax.<\/p>\n<p style=\"text-align: justify;\">Pursuant to Section 4 of the Notice issued together with Decision No. 1989\/QD-BCT regulating the inspection of certificates of origin and quality certificates of manufacturers and exporters of applicable goods. Anti-dumping and CTC measures.<\/p>\n<p style=\"text-align: justify;\">Based on the above regulations, the General Department of Customs requests provincial and city Customs Departments to disseminate and guide businesses to implement the following:<\/p>\n<p style=\"text-align: justify;\">4) In case the customs declarant does not submit documents certifying the origin of the goods, follow the instructions in Section 5 of the attached Notice.\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>: Apply anti-dumping tax and CTC tax rates as prescribed in section 3 of the attached Notice\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>\u00a0(<strong>The customs declarant declares code G104<\/strong>).<\/p>\n<p style=\"text-align: justify;\">b) In case the customs declarant submits a Certificate of Origin from a country or territory other than Thailand, the provisions in section 5 of the Notice issued herewith shall be followed.\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>: Do not have to pay anti-dumping tax and CTC tax. The customs declarant declares on the import declaration at target 1.95 Exemption\/reduction\/non-taxable code and other revenues according to the code table of non-taxable code for dumping.\u00a0<strong>(GK)<\/strong>\u00a0has been posted on the website of the General Department of Customs:<\/p>\n<p style=\"text-align: justify;\">c) Case. Customs declarants who can submit a Certificate of Origin from the Kingdom of Thailand and cannot submit a Manufacturer&#039;s Certificate will be subject to anti-dumping tax and CTC tax as prescribed in section 3 of the attached Notice.\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>\u00a0<strong>(Customs declarant declares code G104<\/strong>).<\/p>\n<p style=\"text-align: justify;\">d) In case the customs declarant submits a Certificate of Origin from the Kingdom of Thailand and a Certificate of Manufacturer with the manufacturer&#039;s name not identical to the manufacturer&#039;s name stated in Column 1, Section 2 of the Ban Notice. promulgated together with Decision No. 1989\/QD\u00d0-BCT, the anti-dumping tax and CTC tax rates shall apply as prescribed in section 3 of the attached Notice.\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>\u00a0(<strong>The customs declarant declares code G104<\/strong>).<\/p>\n<p style=\"text-align: justify;\">d) In case the customs declarant submits a Certificate of Origin from the Kingdom of Thailand and a Certificate of Manufacturer with the manufacturer&#039;s name identical to the manufacturer&#039;s name stated in Column 1, Section 2 of the Notice of Issuance attached to Decision No. 1989\/QD-BCT, check as follows:<\/p>\n<p style=\"text-align: justify;\">d.1) In case the exporter&#039;s name (based on the sales contract or commercial invoice) is the same as the manufacturer&#039;s name stated in Column 1, Section 2 of the Notice issued with Decision No. 1989\/QD-BCT or is identical to the corresponding exporter&#039;s name in the horizontal row in Column 2, Section 2 of the Notice issued together with Decision No. 1989\/QD-BCT, then pay the corresponding anti-dumping tax and CTC tax in the horizontal row in Column 3 respectively. and Column 4, Section 2 of the attached Notice\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD-BCT<\/a>\u00a0(<strong>Customs declarants declare codes G153 and G154 corresponding to the name of the manufacturing and exporting company, the name of the relevant trading company and the applicable tax rate.<\/strong>).<\/p>\n<p style=\"text-align: justify;\">d.2) In case the exporter&#039;s name (based on the sales contract or commercial invoice) does not match the manufacturer&#039;s name stated in Column 1, Section 2 of the attached Notice\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD-BCT<\/a>\u00a0or does not coincide with the corresponding exporter&#039;s name in the horizontal row in Column 2, Section 2 of the Notice issued together with Decision No. 1989\/QD\u00d0-BCT, the anti-dumping tax and CTC tax rates shall be applied as prescribed in Section 3 of the Notice. promulgated with\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1578-qd-bct-2021-ap-dung-thue-chong-ban-pha-gia-va-chong-tro-cap-chinh-thuc-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1578\/QD-BCT<\/a>\u00a0(<strong>The customs declarant declares code G104<\/strong>).<\/p>\n<p style=\"text-align: justify;\">The General Department of Customs notifies the Customs Departments of provinces and cities to know and implement.\/.<\/p>\n<p style=\"text-align: justify;\">(Enclosed\u00a0<a href=\"https:\/\/thuvienxuatnhapkhau.com\/quyet-dinh-1989-qd-bct-nam-2023-vv-ap-dung-bien-phap-chong-ban-pha-gia-va-chong-tro-cap-doi-voi-san-pham-duong-mia-co-xuat-xu-tu-thai-lan.html\" target=\"_blank\" rel=\"noreferrer noopener\">Decision No. 1989\/QD-BCT<\/a>\u00a0dated August 3, 2023 of the Ministry of Industry and Trade and Official Dispatch No. 993\/TCHQ-TXNK dated March 3, 2021 of the General Department of Customs)<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: justify;\"><strong><em><br \/>\nRecipients:<br \/>\n<\/em><\/strong>- As above;<br \/>\n\u2013 Department of Trade Remedies-BCT (for reporting);<br \/>\n\u2013 IT Department, GSQL Department, Risk Management Department, PC Department (to know)<br \/>\n\u2013 Save: VT, TXNK (3b)<\/td>\n<td class=\"has-text-align-center\" style=\"text-align: center;\" data-align=\"center\"><strong><strong>KT. DIRECTOR GENERAL<br \/>\nDEPUTY DIRECTOR<\/strong><\/strong>Hoang Viet Cuong<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-12950 alignleft\" src=\"https:\/\/whitelotuslogistics.com.vn\/wp-content\/uploads\/2023\/04\/z4629117511675_0fc03c64cdbe7cd54756ebab0c42e4d3-1.jpg\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/whitelotuslogistics.com.vn\/wp-content\/uploads\/2023\/04\/z4629117511675_0fc03c64cdbe7cd54756ebab0c42e4d3-1.jpg 150w, https:\/\/whitelotuslogistics.com.vn\/wp-content\/uploads\/2023\/04\/z4629117511675_0fc03c64cdbe7cd54756ebab0c42e4d3-1-12x12.jpg 12w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>MINISTRY OF FINANCE GENERAL DEPARTMENT OF CUSTOMS \u2014\u2014- SOCIALIST REPUBLIC OF VIETNAM Independence \u2013 Freedom \u2013 Happiness \u2014\u2014\u2014\u2014\u2014 No: 4261\/TCHQ-TXNK Regarding the implementation of anti-dumping tax and CTC tax on cane sugar Hanoi, August 16, 2023 To: Provincial and municipal Customs Departments \u2026<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/whitelotuslogistics.com.vn\/en\/cong-van-4261-tchq-txnk-nam-2023-v-v-thuc-hien-thue-cbpg-thue-ctc-doi-voi-mat-hang-duong-mia\/\"> <span class=\"screen-reader-text\">Official dispatch 4261\/TCHQ-TXNK 2023 Regarding the implementation of anti-dumping tax and CTC tax on cane sugar products<\/span> Read More \u00bb<\/a><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[176],"tags":[400],"class_list":["post-13137","post","type-post","status-publish","format-standard","hentry","category-van-ban-tong-cuc-hai-quan","tag-cong-van-4261-tchq-txnk"],"_links":{"self":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/13137","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/comments?post=13137"}],"version-history":[{"count":5,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/13137\/revisions"}],"predecessor-version":[{"id":13146,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/posts\/13137\/revisions\/13146"}],"wp:attachment":[{"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/media?parent=13137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/categories?post=13137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/whitelotuslogistics.com.vn\/en\/wp-json\/wp\/v2\/tags?post=13137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}