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LEARN ABOUT ANTI-DUMPING, ANTI-SUBSIDISM & SELF-DEFENSE TAXES
1. General introduction
Clauses 5, 6 and 7, Article 4 of the Law on Export Tax and Import Tax 2016 stipulates as follows:
Anti-dumping tax is an additional import tax applied in cases where dumped goods imported into Vietnam cause or threaten to cause significant damage to the domestic industry or prevent the formation of of domestic manufacturing industry.
Anti-subsidy tax is an additional import tax applied in cases where subsidized goods imported into Vietnam cause or threaten to cause significant damage to the domestic industry or prevent the formation of goods. domestic manufacturing industry.
Safeguard tax is an additional import tax applied in cases where excessive imports of goods into Vietnam cause serious damage or threaten to cause serious damage to the domestic industry or prevent the formation of goods. of domestic manufacturing industry.
Thus, anti-dumping tax is an additional import tax applied in cases where dumped goods imported into Vietnam cause or threaten to cause significant damage to the domestic industry or prevent formation of domestic manufacturing industry.
Anti-subsidy tax is an additional import tax applied in cases where subsidized goods imported into Vietnam cause or threaten to cause significant damage to the domestic industry or prevent the formation of goods. domestic manufacturing industry.
Safeguard tax is an additional import tax applied in cases where excessive imports of goods into Vietnam cause serious damage or threaten to cause serious damage to the domestic industry or prevent the formation of goods. of domestic manufacturing industry.
2. How are anti-dumping taxes, anti-subsidy taxes, and self-defense taxes applied?
Pursuant to Article 15 of the Law on Export Tax and Import Tax 2016, it is stipulated as follows:
Apply anti-dumping tax, anti-subsidy tax, and self-defense tax
- The application, change and abolition of anti-dumping tax, anti-subsidy tax and self-defense tax are carried out in accordance with the provisions of this Law and the law on anti-dumping, the law on anti-subsidy, law on self-defense.
- Based on the tax rate, quantity or value of goods subject to anti-dumping tax, anti-subsidy tax, and self-defense tax, the customs declarant is responsible for declaring and paying tax according to the provisions of law. tax administration law.
- The Ministry of Industry and Trade decides on the application of anti-dumping tax, anti-subsidy tax, and self-defense tax.
- The Ministry of Finance regulates the declaration, collection, payment, and refund of anti-dumping tax, anti-subsidy tax, and self-defense tax.
- In case the interests of the Socialist Republic of Vietnam are harmed or violated, based on international treaties, the Government shall report to the National Assembly to decide on applying other appropriate defensive tax measures.
Accordingly, anti-dumping tax, anti-subsidy tax, and self-defense tax are applied as follows:
- The application, change and abolition of anti-dumping tax, anti-subsidy tax and self-defense tax are carried out in accordance with the provisions of this Law and the law on anti-dumping, law on anti-subsidy, law on self-defense law.
- Based on the tax rate, quantity or value of goods subject to anti-dumping tax, anti-subsidy tax, and self-defense tax, the customs declarant is responsible for declaring and paying tax according to the provisions of law. on tax administration.
- The Ministry of Industry and Trade decides on the application of anti-dumping tax, anti-subsidy tax, and self-defense tax.
- The Ministry of Finance regulates the declaration, collection, payment, and refund of anti-dumping tax, anti-subsidy tax, and self-defense tax.
- In case the interests of the Socialist Republic of Vietnam are harmed or violated, based on international treaties, the Government reports to the National Assembly to decide to apply other appropriate defensive tax measures.
3. When are temporary anti-dumping and anti-subsidy taxes applied?
Pursuant to Clause 3, Article 37 of Decree 10/2018/ND-CP stipulates as follows:
Apply temporary anti-dumping and anti-subsidy taxes
"1. The application of temporary anti-dumping and anti-subsidy taxes, tax rates, tax imposition period and extension of tax imposition period shall comply with the provisions of Clause 1, Article 81 and Clause 1, Article 89 of the Law on Foreign Management. love .
2. The decision to apply temporary anti-dumping and anti-subsidy taxes includes the following main contents:
a) Description of imported goods subject to anti-dumping and anti-subsidy taxes, including name, basic characteristics and main purpose of use, and product code according to the Product List Vietnam's export and import goods and effective import tax rates apply according to the current export and import tax schedule;
b) Names, addresses and other necessary information of manufacturers and exporters of goods subject to temporary anti-dumping and anti-subsidy taxes;
c) Name of the country producing or exporting goods subject to anti-dumping and anti-subsidy taxes;
d) Temporary anti-dumping and anti-subsidy tax rates;
đ) Effect and duration of temporary anti-dumping and anti-subsidy taxes;
e) Procedures and documents for inspection and application of temporary anti-dumping and anti-subsidy taxes.
3. Temporary anti-dumping and anti-subsidy taxes are applied no earlier than 60 days from the date the Minister of Industry and Trade decides to investigate.”
4. Conclusion
Above is an article clarifying anti-dumping tax, self-defense tax and anti-subsidy tax. In addition, to update good articles about import and export or ship freight rates; train schedule. Customers can follow the fanpage to be updated with the latest articles.
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