What is the Form No. 01 on Application for issuance of duty-free allowance book to an organization in Vietnam?

What is the Form No. 01 on Application for issuance of duty-free allowance book to an organization in Vietnam?

Based on Appendix 7 Tax Exemption, Reduction, and Refund Forms for Import and Export, issued together with Decree 134/2016/ND-CP, the Application for issuance of duty-free allowance book to an organization will use Form No. 01 specifically, as follows:

>>> Download the latest Form No. 01 Official Dispatch request for the issuance of quotas for the organization.

What is the Form No. 01 on Application for issuance of duty-free allowance book to an organization in Vietnam? (Image from Internet)

Vietnam: What does an application for issuance of duty-free allowance book to an organization clude?

Based on Clause 8, Article 5 of Decree 134/2016/ND-CP, amended by Clause 2, Article 1 of Decree 18/2021/ND-CP, the procedure for issuance of duty-free allowance book to an organization is as follows:

- Documents required for agencies and organizations:

[1] Official Dispatch requesting the issuance of a tax-free quota book or supplementing the quantity of goods to the tax-free quota book according to Form No. 01 or Form No. 01a in Appendix 7 issued together with this Decree: 01 original copy;

[2] Notification of the establishment of representative offices in Vietnam for the first-time issuance of the tax-free quota book: 01 photocopy;

[3] Documents proving the completion of re-exportation, destruction, or transfer in case the subjects specified in points a and b of Clause 1 of this Article request for additional quantity of cars or motorbikes to the tax-free quota book: 01 photocopy;

[4] International treaties or agreements between the Government of Vietnam and foreign non-governmental organizations specifying the types and quantities of tax-free goods: 01 photocopy;

[5] Tax exemption decision by the Prime Minister of the Government of Vietnam in case the international treaties or agreements between the Government of Vietnam and foreign non-governmental organizations do not specify the types and quantities of tax-free goods (for subjects specified in points c and d of Clause 1 of this Article): 01 photocopy.

* Additionally, if individuals request for the issuance of the duty-free allowance book, the documents required are as follows:

- Official Dispatch requesting the issuance of a tax-free quota book or supplementing the quantity of goods to the tax-free quota book according to Form Number 02 or Form Number 02i in Appendix 7 issued together with this Decree: 01 original copy;

- Identity card issued by the Ministry of Foreign Affairs for subjects specified in points a and b of Clause 1 of this Article: 01 photocopy;

- Documents proving the completion of re-exportation, destruction, or transfer in case the subjects specified in points a and b of Clause 1 of this Article request for additional quantity of cars or motorbikes to the tax-free quota book: 01 photocopy;

- Work permit or equivalent legal document issued by a competent authority for members of international organizations or non-governmental organizations (for subjects specified in points c and d of Clause 1 of this Article): 01 photocopy;

- International treaties or agreements between the Government of Vietnam and foreign non-governmental organizations specifying the types and quantities of tax-free goods: 01 photocopy;

- Tax exemption decision by the Prime Minister of the Government of Vietnam in case the international treaties or agreements between the Government of Vietnam and foreign non-governmental organizations do not specify the types and quantities of tax-free goods (for subjects specified in points c and d of Clause 1 of this Article): 01 photocopy.

What are the procedures and authority for issuance of duty-free allowance book to an organization in Vietnam?

Based on Clause 8, Article 5 of Decree 134/2016/ND-CP, amended by Clause 2, Article 1 of Decree 18/2021/ND-CP, the procedures and authority for issuance of duty-free allowance book to an organization are as follows:

- Regarding the procedure and authority to issue the Tax-Free Quota Book or to supplement the quantity of goods to the Tax-Free Quota Book:

The Department of State Protocol under the Ministry of Foreign Affairs or the agency authorized by the Ministry of Foreign Affairs shall issue the Tax-Free Quota Book according to Form Number 02h1 (download) or Form Number 02h2 (download) or Form Number 02h3 (download) in Appendix 7 issued together with Decree 18/2021/ND-CP amending Decree 134/2016/ND-CP for organizations and individuals specified in points a and b of Clause 1 of this Article within 05 working days from the receipt of complete documents.

The Provincial, Interprovincial, and Municipal Customs Departments (hereinafter referred to as Provincial Customs Departments) at the headquarters of the agencies or organizations specified in points c and d of Clause 1 of this Article shall issue the Tax-Free Quota Book according to Form Number 02h4 (download) or Form Number 02h5 (download) in Appendix 7 issued together with Decree 18/2021/ND-CP amending Decree 134/2016/ND-CP for organizations and individuals specified in points c and d of Clause 1 of this Article within 05 working days from the receipt of complete documents.

The Ministry of Foreign Affairs continues to monitor and issue the Tax-Free Quota Book for subjects entitled to immunity exemptions specified in point c of Clause 1, which were previously issued the Tax-Free Quota Book by the Ministry of Foreign Affairs before this Decree came into effect.

After issuing the Tax-Free Quota Book, the issuing authority specified in this point shall update the information of the Tax-Free Quota Book to the General Department of Customs through the national single-window information portal.