Việc kê khai địa điểm xếp hàng trên tờ khai nhập khẩu, cũng như điều kiện được áp dụng thuế suất ưu đãi đặc biệt theo Hiệp định EVFTA vừa được Tổng cục Hải quan trả lời Hiệp hội Doanh nghiệp châu Âu tại Việt Nam (Eurocham) và một số doanh nghiệp.
Trước đó, Tổng cục Hải quan nhận được phản ánh vướng mắc của các đơn vị trên liên quan đến việc hưởng ưu đãi theo Hiệp định thương mại tự do giữa Việt Nam và Liên minh châu Âu (EVFTA).
Doanh nghiệp phản ánh, hàng hóa của các doanh nghiệp được vận chuyển từ các cảng thuộc Liên minh châu Âu về kho ngoại quan tại cảng trung chuyển của Singapore dưới sự giám sát của Hải quan Singapore; tại đây, các lô hàng được chia tách và hợp nhất để xuất khẩu sang Việt Nam; phần hàng hóa này đã được Hải quan Singapore cấp Giấy chứng nhận hàng hóa không thay đổi xuất xứ (Certificate of Non-manipulation).
Tuy nhiên khi đăng ký tờ khai hải quan, các doanh nghiệp gặp vướng mắc liên quan đến việc kê khai địa điểm xếp hàng để được hưởng ưu đãi theo Hiệp định EVFTA.
Trước vướng mắc của doanh nghiệp, Tổng cục Hải quan đã hướng dẫn cụ thể việc kê khai địa điểm xếp hàng trên tờ khai nhập khẩu.
Theo đó, người khai hải quan khai địa điểm xếp hàng lên phương tiện vận tải để vận chuyển về Việt Nam tại chỉ tiêu “1.34 – Địa điểm xếp hàng” như sau: Ô 1: khai mã cảng xếp hàng ban đầu tại quốc gia/vùng lãnh thổ thuộc Liên minh châu Âu theo quy định tại điểm b khoản 3 Điều 5 Nghị định số 111/2020/NĐ-CP ngày 18/9/2020; Ô 2: khai tên cảng xếp hàng ban đầu thuộc Liên minh châu Âu; Chỉ tiêu “1.68 – Ghi chú”: khai cảng trung chuyển tại nước thứ ba không phải thành viên EVFTA.
Trường hợp hàng hóa vận chuyển từ 2 nước xuất khẩu trở lên thuộc Liên minh châu Âu thì tại chi tiêu “1.34 – Địa điểm xếp hàng” khai đại diện 1 mã cảng và tên cảng xếp hàng ban đầu tại quốc gia/vùng lãnh thổ thuộc Liên minh châu Âu và tại chỉ tiêu “1.68 – Ghi chú” khai danh sách các mã địa điểm xếp hàng ban đầu tại các nước xuất khẩu thuộc Liên minh châu Âu và mã cảng trung chuyển tại nước thứ ba không phải thành viên EVFTA.
Về điều kiện được áp dụng thuế suất ưu đãi đặc biệt theo Hiệp định EVFTA, Tổng cục Hải quan cho biết, để hàng hóa nhập khẩu được áp dụng mức thuế suất thuế nhập khẩu ưu đãi đặc biệt theo Hiệp định EVFTA, các doanh nghiệp căn cứ quy định tại khoản 3 Điều 5 Nghị định 111/2020/NĐ-CP của Chính phủ và hướng dẫn tại Thông tư số 11/2020/TT-BCT của Bộ Công Thương để thực hiện.
Hướng dẫn của Tổng cục Hải quan cũng được gửi tới cục hải quan các tỉnh, thành phố để thực hiện.
Xem thêm : Người nước ngoài được mua nhà đất ở Việt Nam?
Trên đây là nội dung bài viết Điều kiện hưởng ưu đãi theo EVFTA. Nếu có thắc mắc, bạn đọc vui lòng liên hệ Công ty Luật Lawkey để được giải đáp miễn phí. Hotline 1900 25 25 11.
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ООН запрещает Северной Корее запуски баллистического и ядерного оружия и ввела строгие санкции. Но восточноазиатское государство постояно игнорирует запрет.
Официальные лица США в понедельник заявили, что недавний рост активности сулит продолжение переговоров с СК.
Что произошло при запуске Hwasong-12?
Южная Корея и Япония сразу же сообщили о запуске в воскресенье после того, как обнаружили его в своих противоракетных системах.
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Для чего СК сделала запуск?
Аналитик Северной Кореи Анкит Панда заявил, что отсутствие Кима и язык, который искользовался в средствах массовой информации для описания запуска, позволяют предположить, что это испытание было предназначено для проверки того, что ракетная система функционирует правильно, а не для демонстрации новой технологии.
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