Recently, the General Department of Customs issued Official Dispatch 7599/TCHQ-TXNK to address the concerns of several provincial and municipal Customs Departments regarding the implementation of the 2016 Law on Export and Import Duties and Decree 134/2016/ND-CP.
Noteworthy issues include:
- Anti-dumping tax, countervailing tax, safeguard tax, environmental protection tax on imported raw materials for the production of export goods have been exempted from import tax;- Tax payment deadlines, guarantees, and deposits for taxable amounts for priority enterprises;- Tax exemption for gifts and donations in the form of imported goods that are classified as critical medicines;- Tax exemption for processed goods;- Tax exemption for imported goods intended for export production;- Tax exemption for goods temporarily imported, then re-exported, or temporarily exported, then re-imported within specific time frames;- Import tax exemption for goods produced, processed, recycled, or assembled in a non-tariff zone.
See detailed explanations for each issue in the attached appendix Official Dispatch 7599/TCHQ-TXNK dated November 20, 2017.
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | [email protected] |