(PLO) – According to the jury, the Can Tho City Customs Department said that the enterprise does not meet the conditions for direct transportation is unfounded.
On the afternoon of November 30, the People’s Court of Can Tho City announced the verdict on the administrative lawsuit between the plaintiff, Di Hung Sugar Production Trading Service Company Limited (referred to as Di Hung Company) and the defendant, Di Hung Street. Customs Department Can Tho City and Director of Can Tho City Customs Department.
The trial took place in the form of an online trial.
Enjoy special preferential import tax
The jury cited the provisions of Decree 156/2017 regulating Vietnam’s special preferential import tariffs to implement the ASEAN Trade in Goods Agreement for the period 2018-2022 and provisions in related circulars. of the Ministry of Industry and Trade and the Ministry of Finance regulations on direct transportation.
Next, the jury determined that Di Hung Company’s shipments loaded from Malaysian ports, transiting through a third country that is not an ASEAN member, and imported into Vietnam met the conditions for direct transportation to be imported into Vietnam. Enjoy special preferential import taxes.
According to the Procuracy, the Director of Can Tho City Customs Department failed to apply point c, Article 18 of Circular 38/2018 of the Ministry of Finance when reviewing the declaration of Di Hung Company, leading to incorrect decisions.
Can Tho City Customs Department has applied individual documents, which are not legal documents, from 2009, 2010, 2011 to claim that the company’s failure to meet the conditions for direct transportation is unacceptable. grounded. Therefore, Can Tho City Customs Department’s decisions on tax assessment, administrative sanctions and accompanying decisions (being sued) are unfounded.
From there, the jury decided to accept the plaintiff’s request, canceling all five decisions of the director of the Can Tho City Customs Department on tax assessment for exported and imported goods and related decisions.
Previously, expressing his opinion on resolving the case at the trial on November 29, the representative of Can Tho City People’s Procuracy asked the court to accept Di Hung Company’s lawsuit request, canceling all five decisions of the Customs Department. Can Tho city official. Because “the director of Can Tho City Customs Department failed to apply point c, Article 18 of Circular 38/2018 of the Ministry of Finance when reviewing the declaration of Di Hung Company, leading to an unwarranted decision to impose tax. This leads to the decision to sanction administrative violations and other decisions that are also not guaranteed.”
Lawsuit for incorrect tax assessment
According to the content of the lawsuit, on January 26, 2021, Di Hung Company signed a contract to buy and sell 500 kg of Malaysian refined white sugar with a company in Cambodia. The seller is obliged to charter a ship and deliver the goods to the buyer at Ho Chi Minh City port.
Goods meet direct shipping conditions
During the court’s handling of the case, the General Department of Customs responded in writing to the court: “In the case of information on the bill of lading provided by Di Hung Company, it was shown that the shipment was loaded onto the means of transport at the port. Malaysian loading and unloading in Vietnam; If the shipment retains the same container and lead numbers during transportation, the goods meet the conditions for direct transportation according to regulations.
After that, the goods were delivered at Ho Chi Minh City port as agreed and were cleared by the Saigon Port Area I Customs Branch.
Can Tho City Customs Department conducted a post-customs clearance inspection of the company’s three import declarations and concluded and made a record of administrative violations because it believed that the goods were transported through ports in countries other than the city. Member of ASEAN Trade in Goods Association (Shekou port, China).
In August and September 2022, Can Tho City Customs Department respectively issued three decisions on tax assessment for exported and imported goods with Di Hung Company (amount of over 10 billion VND); sanction administrative violations of Di Hung Company; Resolve the complaint with the content of maintaining the above tax assessment decision.
The company sued to cancel these three decisions, but in November 2022 and February 2023, the Customs Department continued to issue two more decisions on enforcement of administrative decisions on tax management by stopping measures. Carry out customs procedures for exported and imported goods and decide on enforcement of administrative decisions on tax administration by deducting money from the account/request to block the account of the subject. enforcement at the state treasury and credit institutions against Di Hung Company.
Therefore, Di Hung Company sued additionally, asking the court to cancel a total of five decisions.
Opinion of Saigon Port Area I Customs Branch
Saigon Port Area I Customs Branch, in a written response to the People’s Court of Can Tho City, said that in case imported goods are transited in a non-member country, they must check the conditions for direct transport of goods. The goods are processed according to the provisions of Article 18 of Circular 38/2018 of the Ministry of Finance regulating the determination of origin of exported and imported goods.
Specifically, according to the declaration on the declaration form and on the bill of lading submitted by the enterprise at the time of carrying out procedures, it shows that the goods are exported from Penang port, Malaysia.
Through looking up information from the e-manifest system of the customs industry, the e-manifest shows the container number and seal number in accordance with the container number and seal number on the bill of lading, so the official checks the details of the approved documents. accept the application of special preferential tax rates for the above declarations.
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