Are proof documents required in the application for import and export duty exemption in Vietnam?

Are proof documents required in the application for import and export duty exemption in Vietnam?

Under Clause 6, Article 5 of Decree 134/2016/ND-CP, amended by Clause 2, Article 1 of Decree 18/2021/ND-CP, the application for import and export duty exemption includes:

- A customs dossier prescribed by customs laws, except for duty-free goods purchased at duty-free shops;

- The quota book for duty-free goods (hereinafter referred to as “quota book”) specified in Clause 8 of Article 5 of Decree 134/2016/ND-CP: 01 photocopy, unless it has been updated on National Single-window Information Portal;

- Documents proving completion of re-export, destruction or transfer of the goods in the cases specified in Clause 5 of Article 5 of Decree 134/2016/ND-CP: 01 photocopy;

- A confirmation of the Ministry of Foreign Affairs in case of import of goods mentioned in Clause 2, Clause 3 of Article 5 of Decree 134/2016/ND-CP: 01 photocopy;

- The Prime Minister’s Decision on duty exemption in case of goods import specified in Clause 4 of Article 5 of Decree 134/2016/ND-CP: 01 photocopy.

Thus, among the necessary documents, the application for import and export duty exemption in Vietnam must include documents proving the completion of re-export, destruction or transfer.

Application for import and export duty exemption (Image from Internet)

What are the procedures for import and export duty exemption in Vietnam?

According to Clause 7, Article 5 of Decree 134/2016/ND-CP, amended by Clause 2, Article 1 of Decree 18/2021/ND-CP, the procedures for import and export duty exemption in Vietnam are as follows:

- Tax exemption procedures: Implement in accordance with Article 31 of Decree 134/2016/ND-CP.

+ In the cases specified in Clause 2 of Article 5 of Decree 134/2016/ND-CP: the foreign organization shall complete and send a written request (Form No. 02a in Appendix VII hereof) to the Ministry of Foreign Affairs. Within 05 working days from the receipt of the request, the Ministry of Foreign Affairs shall issue a confirmation (Form No. 02b in Appendix VII hereof) or rejection (which provides explanation). The customs authority shall consider granting duty exemption according to the documents specified in Clause 6 of this Article.

+ In the cases specified in Clause 3 of Article 5 of Decree 134/2016/ND-CP: The foreign organization or individual (hereinafter referred to as “foreign entity”) shall complete and send a written request for confirmation of categories and quota on duty-free goods (Form No. 02c in Appendix VII hereof) to the Ministry of Foreign Affairs. Within 05 working days from the receipt of the request, the Ministry of Foreign Affairs shall issue a confirmation (Form No. 02d in Appendix VII hereof) or rejection (which provides explanation). The customs authority shall consider granting duty exemption according to the documents specified in Clause 6 of this Article.

+ In the cases specified in Clause 4 of Article 5 of Decree 134/2016/ND-CP:

The foreign entity shall complete and send Form No. 02e in Appendix VII hereof to the Ministry of Finance. Within 10 days from the receipt of the form, the Ministry of Finance shall discuss with the Ministry of Foreign Affairs on the categories and quota on duty-free imports under the international treaty or agreement between Vietnam Government and the foreign non-governmental organization.

Within 10 days from the receipt of the document from the Ministry of Foreign Affairs, the Ministry of Finance shall request the Prime Minister to consider deciding the categories and quota on duty-free imports. The Prime Minister shall consider issuing a duty exemption decision (Form No. 02g in Appendix VII hereof) to the foreign entity. The customs authority shall grant duty exemption according to the documents specified in Clause 6 of Article 5 of Decree 134/2016/ND-CP.

The customs authority where customs procedures are followed shall monitor the use of duty-free quota electronically. In case electronic monitoring is not available, the taxpayer shall submit 01 photocopy and present the original quota book for comparison and deduction.

What are the procedures for issuing a duty-free allowance book in Vietnam?

Under Clause 8, Article 5 of Decree 134/2016/ND-CP, the procedures for issuing a duty-free allowance book are in Vietnam as follows:

Procedures for issuance of duty-free allowance book or increase of allowance therein

- Application submitted by an organization shall include the following documents:

The written request for issuance of the issuance of the duty-free allowance book or allowance increase (Form No. 01 or Form No. 01a in Appendix VII hereof: 01 original copy;

Notice of the establishment of the representative agency in Vietnam after the duty-free allowance book is issued for the first time: 01 photocopy;

Documents proving completion of re-export, destruction or transfer of the goods in case the entity specified in Point a, Point b Clause 1 of this Article requests additional allowance on automobiles or motorcycles to the duty-free allowance book: 01 photocopy;

The international treaty or agreement between Vietnam’s government and the foreign non-governmental organization which specifies the categories and allowance on duty-free goods: 01 photocopy;

The Prime Minister’s decision on duty exemption if the international treaty or agreement between Vietnam’s government and the foreign non-governmental organization does not specify the categories and allowance on duty-free goods (for the organizations specified in Point c, Point d Clause 1 of this Article): 01 photocopy.

- Application submitted by an individual shall include the following documents:

The written request for issuance of the issuance of the duty-free allowance book or allowance increase (Form No. 02 or Form No 02i in Appendix VII hereof: 01 original copy;

The ID card issued by the Ministry of Foreign Affairs (for the individuals specified in Point a, Point b Clause 1 of this Article: 01 photocopy;

Documents proving completion of re-export, destruction or transfer of the goods in case the entity specified in Point a, Point b Clause 1 of this Article requests additional allowance for automobiles or motorcycles to the duty-free allowance book: 01 photocopy;

The work permit or a legally equivalent document issued by a competent authority if the applicant is a member of an international organization or non-governmental organization (for persons mentioned in Point d Clause 1 of this Article): 01 photocopy;

The international treaty or agreement between Vietnam’s government and the foreign non-governmental organization which specifies the categories and allowance on duty-free goods: 01 photocopy;

The Prime Minister’s decision on duty exemption if the international treaty or agreement between Vietnam’s government and the foreign non-governmental organization does not specify the categories and allowance on duty-free goods (for the entities specified in Point c, Point d Clause 1 of this Article): 01 photocopy.

Power to issue the duty-free allowance book or increase allowance therein

Directorate of State Protocol – The Ministry of Foreign Affairs or an agency authorized by the Ministry of Foreign Affairs shall issue duty-free allowance books using Form No. 02h1 Download or Form No. 02h2 Download or Form No. 02h3 Download in pl VII hereof to the entities specified in Point a and Point b Clause 1 of this Article within 05 working days from the day on which adequate documents are received.

Customs Departments of provinces, inter-provinces and central-affiliated cities (hereinafter referred to as “provinces”) where the organizations mentioned in Point c and Point d Clause 1 of this Article are located shall issue duty-free allowance books using Form No. 02h4 Download or Form No. 02h5 Download in Appendix VII hereof to the organizations and individuals mentioned in Point c and Point d Clause 1 of this Article within 05 working days from the day on which adequate documents are received.

The Ministry of Foreign Affairs shall monitor and issue duty-free allowance book to the entities granted diplomatic immunity and privileges mentioned in Point c Clause 1 of this Article if they have been issued with duty-free allowance books by the Ministry of Foreign Affairs before the effective date of this Decree.

After a duty-free allowance book is issued, the issuing authority mentioned in this Point shall update General Department of Customs with information in the duty-free allowance book via the National Single-window Information Portal.