What is the application for import duty reduction? Which agency has the authority to issue decision for import duty reduction in Vietnam?
What is the application for import duty reduction in Vietnam?
Pursuant to Clause 2, Article 32 of Decree 134/2016/ND-CP (amended by Clause 16, Article 1 of Decree 18/2021/ND-CP), it is specifically stipulated:
Export and import duty reduction
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2. An application for duty reduction consists of:
a) The written request form sent via the electronic data processing system of the customs authority according to Form No. 3 in Appendix VIIa or Form No. 08 in Appendix VII hereof: 01 original copy;
b) The insurance contract or insurance payout notice issued by the insurer (if any), or the insurer’s confirmation if the insurance contract does not cover tax indemnification; the contract or agreement on compensation issued by the shipping company in case the damage is caused by the shipping company (if any): 01 photocopy;
c) A confirmation of damage issued by a local authority e.g. confirmation of conflagration issued by the local fire department, confirmation issued by one of the following bodies: police authority of the commune, the People’s Committee of the commune; management board of the industrial zone, export processing zone or economic zone; border checkpoint management board; port authority, airport authority where the force majeure event (natural disaster, epidemic, accident) occurs and causes damage to the imported materials or equipment: 01 original copy.
d) Confirmation of loss or damage of goods issued by an assessment service provider: 01 original copy.
Thus, dossiers requesting tax reduction for imported goods need to be prepared:
- The written request form;
- The insurance contract or insurance payout notice issued by the insurer (if any);
- A confirmation of damage;
- Confirmation of loss or damage of goods.
What is the application for import duty reduction? Which agency has the authority to issue decision for import duty reduction in Vietnam?
What is the decision for import duty reduction in Vietnam?
Decision for import duty reduction based on Form No. 12, Appendix VII issued with Decree 18/2021/ND-CP.
Download the Form of decision for import duty reduction here.
Which agency has the authority to issue decision for import duty reduction in Vietnam?
According to Clause 3, Article 32 of Decree 134/2016/ND-CP, amended by Clause 16, Article 1 of Decree 18/2021/ND-CP, it stipulates agency which has the authority to issue decision for import duty reduction as follows:
Export and import duty reduction
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3. Procedures and authority for granting duty reduction:
c) If the application for duty reduction is submitted after customs procedures are completed:
Within 30 days from the receipt of the satisfactory application, the Customs Department of the province shall compile a dossier, verify the information, inspect the accuracy and adequacy of the application and issue a duty reduction decision according to Form No. 12 in Appendix VII hereof or inform the taxpayer of their ineligibility for duty reduction and the duty payable. If the application is not satisfactory, the customs authority shall inform the taxpayer within 03 working days from the day on which the application is received.
If a physical inspection of goods that have been released from the customs controlled area is necessary basis for duty reduction, a decision on post-clearance inspection shall be delivered to the taxpayer and the tasks specified in this Point shall be carried out within 40 days from the day on which adequate documents are received.
According to the above regulations, the agency which has the authority to issue decision for import duty reduction is Customs Department of the province.
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