When must the list of duty-free exports and imports be registered in Vietnam?

When must the list of duty-free exports and imports be registered in Vietnam?

Based on Clause 1, Article 104 of Circular 38/2015/TT-BTC, stipulating the cases that must register the List of duty-free exports and imports:

Registration of the List of duty-free exports and imports

1. Cases where the registration of the List of duty-free exports and imports is required:

Goods specified in Clauses 1, 4, and 5 of Article 12 of Decision No. 72/2013/QD-TTg and Clauses 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, and 18, Clause 21, Article 103 of this Circular.

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Referring to Clauses 1, 4, and 5, Article 12 of Decision 72/2013/QD-TTg (document annulled by Decision 01/2018/QD-TTg)

And Clauses 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, and 18, Clause 21, Article 103 of Circular 38/2015/TT-BTC, specifically including:

- Goods imported to create fixed assets of investment projects in sectors eligible for import tax incentives...

- Seeds, livestock permitted for import to carry out investment projects in agriculture, forestry, fisheries...

- Import tax exemption for goods imported specified in Clauses 7 and 8 of this Article is applied for project expansion, technology replacement, and technology renewal...

- First-time import tax exemption for goods that are equipment according to the list prescribed in Appendix II issued together with Decree No. 87/2010/ND-CP to create fixed assets of incentivized investment projects, projects funded by Official Development Assistance (ODA) in sectors such as hotels, offices, rental apartments, residential buildings, commercial centers, technical services, supermarkets, golf courses, tourist areas, sports zones, entertainment centers, medical, training, cultural, financial, banking, insurance, auditing, consulting services.

Goods imported for the first time exempted under this provision will not be exempted under other provisions of this Article.

- Goods imported for oil and gas activities...

- Tax exemption for exports of shipyards and import tax exemption for:

- Import tax exemption for raw materials, supplies imported directly for producing software products that are not yet produced domestically...

- Import tax exemption for goods imported directly for scientific research and technology development activities, including machinery, equipment, spare parts, supplies, vehicles not produced domestically, and technology not created domestically; documents, books, newspapers, scientific journals, and electronic sources about science and technology...

- Import tax exemption for a period of five years from the start of production for raw materials, supplies, components not yet produced domestically for production of investment projects in:...

- Goods manufactured, processed, recycled, or assembled in tax-free zones not using imported raw materials, components from abroad when imported into the domestic market are exempt from import tax. If they use imported raw materials, components from abroad, import tax must be paid when imported into the domestic market, based on and calculated according to the guidance in Clause 2, Article 40 of this Circular...

- Raw materials, supplies, and components not yet produced domestically, imported to serve the production of investment projects in the border-gate economic zone are exempt from tax according to the regulations of the Prime Minister on financial mechanisms and policies for the border-gate economic zone and guiding documents.

- Import tax exemption for goods under international treaties.

When must the list of duty-free exports and imports be registered in Vietnam? (Image from the Internet)

How should the registration of the list of duty-free exports and imports be appropriate in Vietnam?

Based on Clause 2, Article 104 of Circular 38/2015/TT-BTC, the registration of the list of duty-free exports and imports should be appropriate as follows:

- The list of tax-exempt export-import goods must match the industry, field of investment, objectives, scale, and capacity of the project, built once for the entire project or in stages corresponding to each project phase, or for each project item (if specified in the Investment Certificate or economic-technical justification, technical-scientific documents of the project, etc.).

If the project is executed in phases or for each project item, or built for each complex or production line, if the goods are systems of complex machines, lines, or equipment.

In case the registered list for the entire project or for each phase, each item, complex production line, has errors or needs changes, the customs declarant can amend them, provided that evidence and documents are submitted to customs authorities before importing goods to prove that the additions or adjustments are in line with the project requirements.

Who is the applicant for the registration of the list of duty-free exports and imports in Vietnam?

Based on Clause 3, Article 104 of Circular 38/2015/TT-BTC, the applicant for the registration of the list of duty-free exports and imports is as follows:

- The applicant for the registration of the tax-exempt export-import goods list: organizations and individuals using the goods (project owners, shipyard owners, etc.) are the applicants for the tax-exempt export-import goods list (according to Form No. 13/DKDMMT/TXNK in Appendix 6 issued with this Circular for paper-based registration). (download)

In case the project owner does not directly import tax-exempt goods, but the main contractor or subcontractor or the financial leasing company imports the goods, the contractor or the financial leasing company will use the tax-exempt list registered by the project owner with the customs authorities.