What is included in the application for duty exemption applicable to personal belongings in Vietnam? What are the procedures for duty exemption applicable to personal belongings in Vietnam?
What are the conditions and duty exemption limitations applicable to personal belongings in 2023?
Pursuant to the provisions of Clause 1, Article 7 of Decree No. 134/2016/ND-CP, the conditions for duty exemption applicable to personal belongings are determined as follows:
- If the quantity or value of personal belongings exceeds the tax-free allowance, the excess amount or value shall be taxed, unless the recipient is an entity funded by state budget and permitted by a competent authority to receive them or they are meant to serve humanitarian or charitable purposes.
- The following organizations and individuals shall have their belongings exempt from export and import duties:
+ Foreigners, Vietnamese citizens who reside overseas and work in Vietnam for at least 12 months;
+ Vietnamese organizations and citizens that operate or work oversea for at least 12 months and then return to Vietnam;
+ Vietnamese citizens who reside overseas and have applied for permanent residence registration in Vietnam for the first import of belongings.
According to that, the duty exemption limitations for personal belongings are specified in Clause 2, Article 7 of Decree No. 134/2016/ND-CP as follows:
Exemption of duties on belongings
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2. Only 01 item/piece/set of each type of personal belongings of an organization or individual (used or new, excluding cars and motorcycles) shall be exempt from import duties.
Exemption of duties on belongings of an organization whose operating cost is covered by state budget exceeding the duty-free allowance shall be decided by the Ministry of Finance on a case-by-case basis.
Thus, according to regulations, only 01 item/piece/set of each type of personal belongings of an organization or individual shall be exempt from import duties.
What is included in the application for duty exemption applicable to personal belongings in Vietnam? What are the procedures for duty exemption applicable to personal belongings in Vietnam?
What documents are included in the application for duty exemption applicable to personal belongings in Vietnam?
Pursuant to the provisions of Clause 3, Article 7 of Decree No. 134/2016/ND-CP as amended by Clause 1, Article 10 of Decree No. 104/2022/ND-CP and point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP as follows:
Exemption of duties on belongings
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3. Application for duty exemption:
a) A customs dossier defined by customs law;
b) 01 photocopy of the work permit or an equivalent document issued by a competent authority if the applicant is foreigner or a Vietnamese citizen who resides oversea and works in Vietnam for at least 12 months;
c) 01 photocopy of a document proving termination of the overseas operation or work if the applicant is a Vietnamese organization or citizen that operates or works overseas for at least 12 months and return to Vietnam afterwards;
d) 01 photocopy of the passport bearing the seal of the immigration authority at the checkpoint, whether in the passport or a loose leaf visa, or another equivalent unexpired document bearing the seal of the immigration authority at the checkpoint if the applicant is a Vietnamese citizen who resides overseas and has applied for permanent residence registration in Vietnam;
dd) Submit a copy of one of the following documents: Citizen identity card, identification card, certification of residence information, notice of personal identification number and citizen information in the National Population Database;
e) 01 original copy of the decision on exemption of duties issued by the Minister of Finance if the amount of personal belongings exceeds the duty-free allowance.
Thus, taxpayers must submit the above-mentioned papers and documents for personal belongings.
What are the procedures for duty exemption applicable to personal belongings in Vietnam?
Pursuant to the provisions of Clause 3, Article 31 of Decree No. 134/2016/ND-CP (amended by Clause 14, Article 1 of Decree No. 18/2021/ND-CP) as follows:
Documents and procedures for duty exemption while following customs procedures
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3. Procedures for granting duty exemption:
c) Electronic data processing system shall deduct the quantity of imports or exports written on the duty-free list.
In case of submission of a physical duty-free list, the customs authority shall update and deduct the quantity of goods exported/imported accordingly.
In case of import of a duty-free combination or assembly line, the taxpayer shall follow customs procedures at the customs authority responsible for the area where the equipment is installed. When registering the customs declaration, the taxpayer shall provide details about the goods on the declaration. If details about the goods cannot be provided, the taxpayer shall prepare a list of imports according to Form No. 04 in Appendix VIIa hereof via the electronic data processing system or according to Form No. 15 in Appendix VII hereof and enclose it with the customs declaration. Within 15 days from the day on which the last shipment of the combination or assembly line is imported, the taxpayer shall register the duty-free list with the customs authority according to Form No. 05 in Appendix VIIa hereof via the electronic data processing system or according to Form No. 16 of Appendix VII hereof.
Thus, the procedures for duty exemption applicable to personal belongings are carried out in accordance with the above provisions.
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