vtv2 trực tiếp bóng đá hôm nayWhen shall international express delivery service providers pay import duty in Vietnam?

Whenshall international express delivery service providers pay import duty in Vietnam?

Based on Article 3 of theLaw on export and import duties 2016as follows:

Taxpayers

1. Owners of exported, imported goods.

2. Organizations entrusted with exporting, importing goods.

3. Individuals exiting or entering Vietnam with exported, imported goods, sending or receiving goods through the Vietnamese border.

4. Persons authorized to guarantee and pay vtv2 trực tiếp bóng đá hôm nay on behalf of taxpayers, including:

a) Customs procedure agents authorized by taxpayers to pay export, import duty;

b) Enterprises providing postal services, international express delivery services that pay vtv2 trực tiếp bóng đá hôm nay on behalf of taxpayers;

c) Credit institutions or other organizations operating under the Law on Credit Institutions in the case of guaranteeing and paying vtv2 trực tiếp bóng đá hôm nay on behalf of taxpayers;

d) Individuals authorized by the goods owner in cases where goods are gifts, presents of individuals, luggage sent before or after the trip of individuals exiting, entering;

đ) Branches of enterprises authorized to pay vtv2 trực tiếp bóng đá hôm nay on behalf of enterprises;

e) Others authorized to pay vtv2 trực tiếp bóng đá hôm nay on behalf of taxpayers as per legal provisions.

5. Individuals purchasing, transporting goods within the vtv2 trực tiếp bóng đá hôm nay exemption limit for border residents but selling these in the domestic market, and foreign traders permitted to trade exported, imported goods at border markets as per legal provisions.

6. Persons with exported, imported goods exempt from vtv2 trực tiếp bóng đá hôm nay but later falling under taxable categories as per legal provisions.

7. Other cases as per legal provisions.

Therefore, if international express delivery service providers fall into any of the above cases, they must pay import duty. Additionally, in instances where international express delivery services have agreements and pay vtv2 trực tiếp bóng đá hôm nay on behalf of taxpayers, they are still required to fulfill this vtv2 trực tiếp bóng đá hôm nay obligation.

When shall international express delivery service providers pay import duty in Vietnam? (Image from the Internet)

Shall goods subject to import duty be paid before customs clearance in Vietnam?

Based on Article 9 of theLaw on export and import duties 2016as follows:

vtv2 trực tiếp bóng đá hôm nay Payment Deadline

1. Exported, imported goods subject to vtv2 trực tiếp bóng đá hôm nay must be paid before customs clearance or goods release as prescribed by Customs Law, except as stated in clause 2 of this Article.

In cases where credit institutions guarantee the vtv2 trực tiếp bóng đá hôm nay amount payable, goods can be cleared or released, but late payment fees must be paid as per the vtv2 trực tiếp bóng đá hôm nay Management Law from the clearance or release date to the vtv2 trực tiếp bóng đá hôm nay payment date. The maximum guarantee period is 30 days from the date of customs declaration registration.

If the credit institution guarantee ends and the taxpayer has not paid vtv2 trực tiếp bóng đá hôm nay and late payment fees, the guarantor must promptly pay all due taxes and late fees for the taxpayer.

2. Taxpayers prioritized as per Customs Law may settle taxes for cleared or released customs declarations by the tenth day of the following month at the latest. If taxes are not paid by this deadline, the total vtv2 trực tiếp bóng đá hôm nay debt and late payment fees must be paid per vtv2 trực tiếp bóng đá hôm nay Management Law.

Thus, generally, imported goods subject to vtv2 trực tiếp bóng đá hôm nay must pay taxes before customs clearance or goods release, except as specified in clause 2 above. Therefore, not all cases require vtv2 trực tiếp bóng đá hôm nay payments before customs clearance according to regulations.

What is the basis for calculating export, import duties on goods applying the proportional vtv2 trực tiếp bóng đá hôm nay calculation method in Vietnam?

Based on Article 5 of theLaw on export and import duties 2016regarding the basis for calculating export, import duties on goods applying the proportional vtv2 trực tiếp bóng đá hôm nay calculation method as follows:

- The amount of export, import duty is determined based on the taxable value and vtv2 trực tiếp bóng đá hôm nay rate percentage (%) of each item at the time of vtv2 trực tiếp bóng đá hôm nay calculation.

- The export duty rate is specifically stipulated for each item in the export tariff.

If goods are exported to a country, group of countries, or territory with preferential vtv2 trực tiếp bóng đá hôm nay agreements with Vietnam, these agreements apply.

- import duty rates include preferential, specially preferential, and standard rates applicable as follows:

+ Preferential vtv2 trực tiếp bóng đá hôm nay rates apply to imported goods originating from countries, group of countries, or territories granting Most Favored Nation treatment in trade relations with Vietnam; goods from non-vtv2 trực tiếp bóng đá hôm nay zones imported into the domestic market that meet origin conditions from countries, group of countries, or territories granting Most Favored Nation treatment in trade with Vietnam;

+ Specially preferential vtv2 trực tiếp bóng đá hôm nay rates apply to imported goods originating from countries, group of countries, or territories having special preferential import duty agreements in trade relations with Vietnam; goods from non-vtv2 trực tiếp bóng đá hôm nay zones imported into the domestic market that meet origin conditions from countries, group of countries, or territories with special preferential import duty agreements in trade with Vietnam;

+ Standard vtv2 trực tiếp bóng đá hôm nay rates apply to imported goods not falling under the cases outlined in point a and point b of this clause. The standard vtv2 trực tiếp bóng đá hôm nay rate is set at 150% of the preferential vtv2 trực tiếp bóng đá hôm nay rate for each corresponding item. If the preferential vtv2 trực tiếp bóng đá hôm nay rate is 0%, the Prime Minister of the Government of Vietnam shall determine the application of the standard vtv2 trực tiếp bóng đá hôm nay rate based on the provisions of Article 10 of this Law.