{"id":1332,"date":"2019-12-13T02:42:45","date_gmt":"2019-12-13T02:42:45","guid":{"rendered":"http:\/\/mva.vn\/?p=1332"},"modified":"2023-04-21T06:14:16","modified_gmt":"2023-04-21T06:14:16","slug":"the-nao-la-thue-chong-ban-pha-gia-chong-tro-cap-va-tu-ve","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/the-nao-la-thue-chong-ban-pha-gia-chong-tro-cap-va-tu-ve\/","title":{"rendered":"What are anti-dumping, anti-subsidy and safeguard duties?"},"content":{"rendered":"

Anti-dumping duties, countervailing duties and safeguard duties are additional import duties on goods imported into Vietnam that cause or threaten to cause material injury to the domestic industry or prevent prevent the formation of a domestic industry.<\/span>
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1. Concepts<\/span><\/strong><\/p>\n

In Article 4 of the 2016 Import and Export Tax Law, these taxes are defined as follows:<\/span><\/strong><\/p>\n

\u2013 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 criminalization of goods. of the domestic manufacturing industry.<\/span><\/p>\n

\u2013 Anti-subsidy tax is an additional import tax applied in cases where the import of subsidized goods into Vietnam causes or threatens to cause significant damage to the domestic industry or prevents the formation of of the domestic industry.<\/span><\/p>\n

\u2013 Safeguard tax is an additional import tax applied in case of excessive import of goods into Vietnam causing serious damage or threatening to cause serious damage to the domestic industry or preventing the criminalization of goods. of the domestic manufacturing industry.<\/span><\/p>\n

From this concept we see, these taxes apply to imported goods.\u00a0At the same time, not all imported goods are subject to these taxes, but the import of these goods must cause or threaten to cause damage to the domestic industry in order to apply these taxes.<\/span><\/p>\n

2. Conditions, principles, and duration of application<\/span><\/strong><\/p>\n\n\n\n\n\n\n
<\/td>\nThe antidumping duty<\/span><\/strong><\/td>\nAnti-subsidy tax<\/span><\/strong><\/td>\nSelf-defense tax<\/span><\/strong><\/td>\n<\/tr>\n
Conditions apply<\/span><\/td>\n– Imported goods dumped in Vietnam and the dumping margin must be determined in detail;<\/span>The dumping of goods is the cause or threat of material injury to a domestic industry or prevents the formation of a domestic industry.<\/span><\/td>\n– Imported goods are determined to be subsidized according to the provisions of law;<\/span>\u2013 Imported goods that cause or threaten to cause significant injury to a domestic industry or prevent the formation of a domestic industry.<\/span><\/td>\n\u2013 The volume, quantity or value of imported goods increases dramatically in absolute or relative to the volume, quantity or value of similar or directly competitive goods produced in the country. water;<\/span>An increase in the volume, quantity or value of imported goods causes or threatens to cause serious injury to the domestic industry of the like or directly competitive goods, or prevents the formation of of the domestic industry.<\/span><\/td>\n<\/tr>\n
Principles of application<\/span><\/td>\n– Anti-dumping duties are applied only to the extent necessary and reasonable to prevent or limit significant damage to the domestic industry;<\/span>– The application of anti-dumping tax is carried out when the investigation has been conducted and must be based on the investigation conclusion in accordance with the law;<\/span><\/p>\n

\u2013 Anti-dumping tax is applied to goods dumped into Vietnam;<\/span><\/p>\n

– The application of anti-dumping tax must not cause damage to domestic socio-economic interests.<\/span><\/td>\n

– Anti-subsidy tax is applied only to the extent necessary and reasonable to prevent or limit significant damage to the domestic industry;<\/span>– The application of anti-subsidy tax is carried out when the investigation has been conducted and must be based on the investigation’s conclusion as prescribed by law;<\/span><\/p>\n

\u2013 Anti-subsidy tax is applied to subsidized goods imported into Vietnam;<\/span><\/p>\n

– The application of anti-subsidy tax must not cause damage to domestic socio-economic interests.<\/span><\/td>\n

– Safeguard tax shall be applied to the extent and to the extent necessary to prevent or limit serious damage to a domestic industry and create conditions for that industry to improve its competitiveness;<\/span>– The application of safeguard tax must be based on the investigation conclusion, except for the case of application of provisional safeguard tax;<\/span><\/p>\n

\u2013 Safeguard duties are applied on a non-discriminatory basis and regardless of the origin of goods.<\/span><\/td>\n<\/tr>\n

Term of application<\/span><\/td>\nThe time limit for application of anti-dumping tax shall not exceed 5 years from the effective date of the decision on application.\u00a0In case of necessity, the decision to apply anti-dumping duty may be extended.<\/span><\/td>\nThe time limit for application of anti-subsidy tax shall not exceed 5 years from the effective date of the decision on application.\u00a0Where necessary, the decision to apply anti-subsidy tax may be extended.<\/span><\/td>\nThe time limit for application of safeguard tax shall not exceed 4 years, including the duration of provisional safeguard tax.\u00a0The time limit for application of safeguard tax may be extended for no more than 06 subsequent years, provided that there is still serious damage or threat of causing serious damage to the domestic industry and there is evidence that that manufacturing industry is adjusting to enhance competitiveness.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. Investigate cases for the application of additional import taxes<\/span><\/strong><\/p>\n

The declaration, collection, payment and refund of taxes shall be carried out by the Ministry of Finance, and whether or not to apply these taxes is within the competence of the Ministry of Industry and Trade.<\/span><\/p>\n

To determine whether goods are subject to anti-dumping or anti-subsidy tax, must undergo an investigation process by the investigating agency.<\/span><\/p>\n

In the event that imported goods are found to be dumped, subsidized or excessively imported, causing damage to the domestic industry, organizations or individuals representing the domestic industry have the right to file application of trade remedies (anti-dumping, safeguard, anti-subsidy).<\/span><\/p>\n

Organizations and individuals submitting dossiers of request for application of trade remedies shall be considered as representatives of the domestic industry when fully meeting the following conditions:<\/span><\/p>\n

\u2013 The total volume or quantity of similar goods produced by domestic manufacturers applying and domestic manufacturers supporting the request for a trade remedy measure must be greater than the total volume or the quantity of similar goods produced by domestic producers that object to the request for the application of a trade remedy measure (except for the request for the application of a safeguard measure);<\/span><\/p>\n

\u2013 The total volume or quantity of similar goods produced by the domestic manufacturers submitting the application and the domestic manufacturers supporting the request for the application of a trade remedy measure at least 25%. the total volume or quantity of similar goods produced by the domestic industry.<\/span><\/p>\n

Legal grounds:<\/span><\/strong><\/p>\n

\u2013 Law on export tax and import tax 2016.<\/span><\/p>\n

– Law on foreign trade management 2017.<\/span><\/p>\n

\u2013 Decree 10\/2018\/ND-CP.<\/span><\/p>\n

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Anti-dumping duties, countervailing duties and safeguard duties are additional import duties on goods imported into Vietnam that cause or threaten to cause material injury to the domestic industry or prevent prevent the formation of a domestic industry. Related services: \u00bb\u00a0Specializing in business investment, sale and transfer, project transfer, investment consulting, business agency. \u00bb\u00a0Accounting and Auditing … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":1333,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[114,120,327,487,463],"aioseo_notices":[],"yoast_head":"\nWhat are anti-dumping, anti-subsidy and safeguard duties? - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/the-nao-la-thue-chong-ban-pha-gia-chong-tro-cap-va-tu-ve\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are anti-dumping, anti-subsidy and safeguard duties? - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Anti-dumping duties, countervailing duties and safeguard duties are additional import duties on goods imported into Vietnam that cause or threaten to cause material injury to the domestic industry or prevent prevent the formation of a domestic industry. 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