Cat Tuong Woodworking Joint Stock Company is allowed to export rubber wood in sheets with the tax rate of 0%

Accordingly, the General Department of Customs classifies this item in group 44.18 and enjoys the export tax rate of 0%.

Previously, Cat Tuong Company registered an export declaration at Bien Hoa Customs Branch - Dong Nai Customs Department for the item with the declared name "Rubber Wood Finger Joint Laminated Panels of size ( 44 x 1100 x 4500mm, declaration code 4412.99.90 and export tax rate is 0%. However, according to the classification results of the General Department of Customs in Notice No. 4250/TB-TCHQ dated June 24, 2020, the composite rubber wood plank product of Cat Tuong Company is rubber wood in sheets, planed, sanded, cross-joined from end-joined bars. The panels cannot be used immediately, must be further processed to make floorboards, countertops, stairs..., depending on the purpose of use, code 4407.29.97.90 and the export tax rate is 25%.

Immediately after the conclusion of the General Department of Customs, Cat Tuong Company commented that this is a rubber wood product grown by farmers, exploited after taking rubber latex, producing to increase the value of products and metals. export quota, so the Company proposed the General Department of Customs to follow the guidance of the Ministry of Finance to remove difficulties for businesses.

To remove obstacles for businesses, the General Department of Customs has presided over and coordinated with the Tax Policy Department and the Legal Department (Ministry of Finance) to set up a working group to coordinate with relevant agencies and organizations. dialogue with Cat Tuong Company, Vietnam Timber and Forest Products Association. After the dialogue, the General Department of Customs issued Notice 5344/TB-TCHQ (replacing Notice No. 4250/TB-TCHQ), classifying items in group 44.18 "Construction furniture, including panels Wood with foam core, assembled flooring and shingles (shingles and shakes) impose 0% export tax on laminated wood instead of 25% as previously announced.

According to the explanation of the General Department of Customs, considering the entire production process provided by Cat Tuong Company, although rubber wood products in sheet form are not products with the final use purpose (table tops, bridges, etc.) ladders, floorboards, etc.), but is a finished product of wood panels through 14 processing stages (graded raw materials storage; cutting; double-sided planing; double-edge planing; quality grading of workpieces; color selection. ; mortise; longitudinal jointing; edge planing; horizontal joining; board cutting; sanding; quality checking; packing according to customer requirements). Therefore, the item can also be considered to be used immediately for wood products, but to become a product with the final use purpose, it needs to go through some further processing and processing stages.

On the other hand, through analyzing the opinions of the Tax Policy Department (Ministry of Finance), looking at specific items guided, wooden panels (panels) made from wooden slats (including those that have been assembled in the same direction). longitudinally to increase the length of the wood as described in heading 44.07), which is further joined horizontally into large slabs by glue and joint force, planed on four sides, glued, sanded, end-celled wood used for the manufacture of tables, cabinets, beds, cupboard doors, etc., of headings 44.18 to 44.21.

The Tax Policy Department said that, in order to ensure the stability of the policy regime, while there is no change in the content and scope of group 44.18 through the HS version from 2007 to 2017, it is possible to consider applying the product classification. of the Company of heading 44.18.

In addition, the Ministry of Agriculture and Rural Development has sent an official dispatch requesting the classification of goods in heading 44.18 similar to those guided in Official Dispatch No. 9365/BTC-CST.

According to the provisions of Clause 3, Article 6 of Circular 14/2015/TT-BTC, in case there are different opinions on the classification of goods, the application of tax rates when applying the List of exported and imported goods of Vietnam, specialized standards, the Ministry of Finance agrees with the relevant specialized management ministries to handle.

Thus, for the case of rubber wood products in the form of plates of Cat Tuong Company, there are different classification opinions when applying the List of exported and imported goods of Vietnam, the annotation to the list of HS codes has not been determined. the exact number for the item, based on Clause 3, Article 6 of Circular 14/2015/TT-BTC mentioned above, the Ministry of Finance agreed with the Ministry of Agriculture and Rural Development to classify the items in heading 44.18 as fully appropriate. well suited.

Therefore, in order to avoid disturbance in production, business and export activities, to ensure the stability of policies and regimes, to compare the information in the provided documents and the actual production process of the Company, the General Department Customs has decided to apply HS code 44.18 for rubber wood products of Cat Tuong Company. This means that Cat Tuong Company is allowed to export rubber wood in sheets with the tax rate of 0%, but the enterprise must commit to implement the final decision of the competent authority.
Nguồn: https://bizc.vn/cong-ty-cp-che-bien-go-moc-cat-tuong-duoc-phep-xuat-khau-go-cao-su-dang-tam-voi-thue-suat-0/