What are regulations on application trực tiếp bóng đá k+ anti-dumping duty, countervailing duty, and safeguard duty in Vietnam?
What are anti-dumping tax, anti-subsidy tax, and safeguard tax according to the law in Vietnam?
According to Clause 4 trực tiếp bóng đá k+Law on Export and Import Duties 2016:
- Anti-dumping tax is a supplemental import duty applied when imported goods being sold at dumped prices in Vietnam cause or threaten to cause significant damage to the domestic production sector or impede the formation trực tiếp bóng đá k+ a domestic production sector.
- Anti-subsidy tax is a supplemental import duty applied when subsidized imported goods cause or threaten to cause significant damage to the domestic production sector or impede the formation trực tiếp bóng đá k+ a domestic production sector.
- Safeguard tax is a supplemental import duty applied when the excessive importation trực tiếp bóng đá k+ goods into Vietnam causes significant damage or threatens to cause significant damage to the domestic production sector or impedes the formation trực tiếp bóng đá k+ a domestic production sector.
What are regulations on application trực tiếp bóng đá k+ anti-dumping duty, countervailing duty, and safeguard duty in Vietnam?(Image from the Internet)
What are regulations on application trực tiếp bóng đá k+ anti-dumping duty, countervailing duty, and safeguard duty in Vietnam?
According to Article 15 trực tiếp bóng đá k+Law on Export and Import Duties 2016, the application trực tiếp bóng đá k+ anti-dumping tax, anti-subsidy tax, and safeguard tax is regulated as follows:
(1). The application, alteration, and removal trực tiếp bóng đá k+ anti-dumping tax, anti-subsidy tax, and safeguard tax are carried out in accordance with this Law and legislation on anti-dumping, anti-subsidy, and safeguard measures.
(2). Based on the tax rate, quantity, or value trực tiếp bóng đá k+ goods subject to anti-dumping tax, anti-subsidy tax, and safeguard tax, the customs declarant is responsible for declaring and paying the tax according to the legal provisions on tax administration.
(3). The Ministry trực tiếp bóng đá k+ Industry and Trade decides on the application trực tiếp bóng đá k+ anti-dumping tax, anti-subsidy tax, and safeguard tax.
(4). The Ministry trực tiếp bóng đá k+ Finance stipulates the declaration, collection, payment, and refund trực tiếp bóng đá k+ anti-dumping tax, anti-subsidy tax, and safeguard tax.
(5). In case the interests trực tiếp bóng đá k+ the Socialist Republic trực tiếp bóng đá k+ Vietnam are harmed or violated, based on international treaties, the Government trực tiếp bóng đá k+ Vietnam reports to the National Assembly for deciding on the application trực tiếp bóng đá k+ other appropriate protective tax measures.
In which cases is anti-subsidy tax not applied in Vietnam?
According to Clause 2, Article 86 trực tiếp bóng đá k+Law on Foreign Trade Management 2017, the conditions for applying anti-subsidy measures are stipulated as follows:
Conditions for applying anti-subsidy measures
- Anti-subsidy measures are applied to imported goods when the following conditions are met:
a) The goods are determined to be subsidized as specified in Articles 84 and 85 trực tiếp bóng đá k+ this Law and the subsidy level is concretely determined, except for the cases stipulated in Clause 2 trực tiếp bóng đá k+ this Article;
b) The domestic manufacturing sector suffers substantial damage or is threatened with substantial damage or the formation trực tiếp bóng đá k+ the domestic manufacturing sector is impeded;
c) A causal relationship exists between the importation trực tiếp bóng đá k+ the subsidized goods defined in Point a trực tiếp bóng đá k+ this Clause and the injury to the domestic manufacturing sector referred to in Point b trực tiếp bóng đá k+ this Clause.
2. Anti-subsidy measures are not applied to producers and exporters in developed countries where the subsidy level does not exceed 1% trực tiếp bóng đá k+ the export price trực tiếp bóng đá k+ goods to Vietnam, producers or exporters in developing countries where the subsidy level does not exceed 2% trực tiếp bóng đá k+ the export price trực tiếp bóng đá k+ goods to Vietnam, and producers or exporters in least-developed countries where the subsidy level does not exceed 3% trực tiếp bóng đá k+ the export price trực tiếp bóng đá k+ goods to Vietnam.
- In cases where imported goods originate from a developing country with a volume or quantity not exceeding 4% trực tiếp bóng đá k+ the total volume or quantity trực tiếp bóng đá k+ similar imported goods into Vietnam, and the aggregate volume or quantity trực tiếp bóng đá k+ goods from developing countries meeting this condition does not exceed 9% trực tiếp bóng đá k+ the total volume or quantity trực tiếp bóng đá k+ similar imported goods into Vietnam, these countries are excluded from the scope trực tiếp bóng đá k+ anti-subsidy measures.
Anti-subsidy tax is also an anti-subsidy measure.
The anti-subsidy tax does not apply to producers and exporters in developed countries where the subsidy level does not exceed 1% trực tiếp bóng đá k+ the export price trực tiếp bóng đá k+ goods to Vietnam; producers or exporters in developing countries where the subsidy level does not exceed 2% trực tiếp bóng đá k+ the export price trực tiếp bóng đá k+ goods to Vietnam; and producers or exporters in least-developed countries where the subsidy level does not exceed 3% trực tiếp bóng đá k+ the export price trực tiếp bóng đá k+ goods to Vietnam.
