Instructions for using the type code B13 in Vietnam for export goods of imported origin that have not been processed or processed?
Type code B13 in Vietnam-exporting imported goods used in what cases?
Pursuant to subsection 3, Section I, type code table and user manual promulgated together with Decision 1357/QD-TCHQ in 2021, shall be used in the following cases:
- Exporting goods of imported origin (not yet undergoing processing or processing) to foreign countries or into non-tariff zones, export processing enterprises or on-spot export as designated by foreign traders;
- Goods liquidated by export processing enterprises and machinery and equipment exempt from liquidation tax in the form of being sold abroad or sold to EPEs;
- Exporting surplus raw materials and supplies of processing, export production, export processing to foreign countries or into non-tariff zones, export processing enterprises or on-spot export as designated by foreign traders.
Instructions for using the type code B13 in Vietnam for export goods of imported origin that have not been processed or processed? (Pictures from the internet)
Customs procedures, customs supervision for imported goods to be re-exported?
Pursuant to Article 48 of Decree 08/2015/ND-CP stipulating customs procedures and customs supervision for imported goods subject to re-export are as follows:
- Forms of re-export of imported goods that have completed customs procedures include:
+ Re-export to pay overseas customers;
+ Re-export to a third country or re-export to a non-tariff zone.
- Customs documents:
+ Declaration of exported goods;
+ The foreign goods owner's written acceptance of re-acceptance of goods (if the exported goods are returned to the goods owner selling this shipment): to submit 01 photocopy;
+ Decision on forced re-export of the competent authority (if any): 01 photocopy.
- Customs procedures shall comply with the provisions of Section 5 of this Chapter (except for import permits and written notification of specialized inspection results).
In case the customs declarant submits a complete dossier of non-collection of tax when carrying out export procedures, the customs authority shall not collect tax on exported goods that are returned or exported to a third country or exported to a non-tariff zone. and decide on customs clearance according to regulations.
- In case goods (except for drugs, weapons, reactionary documents, toxic chemicals in Schedule I under the Convention on the Prohibition of Chemical Weapons) that have not yet gone through import procedures are in the customs supervision area but are sent mistaken, lost, unclaimed or refused to receive, if the carrier or the goods owner requests in writing to be re-exported (which clearly states the reason for the mistake, loss or refusal to receive), the The director of the Customs Sub-department where the goods are being stored shall organize the supervision of the goods until they are actually exported out of the Vietnamese territory at the import border gate.
Instructions for using the type code B13 in Vietnam for export goods of imported origin that have not been processed or processed?
Pursuant to Official Letter 4032/TCHQ-GSQL in 2021, the General Department of Customs requested the Customs Departments of provinces and cities to guide customs declarants to specifically do the following:
- In case the exporter is the original importer or is authorized or entrusted by the original importer to export and the goods meet the conditions of not collecting export tax or refunding import tax, the type code B13 shall be used. in Vietnam-exporting imported goods.
+ Note, when declaring the export declaration in the item "Notes" on the electronic export declaration or in the "other notes" box of the paper declaration, it is necessary to accurately and truthfully declare the number of the import declaration of the goods. previously imported goods and clearly declare "Goods subject to no export tax, import tax refund as prescribed".
- In case the exporter does not need to carry out the procedures for non-collection of export tax or import tax refund or the exporter is not the original importer, the person authorized or entrusts the export by the original importer. according to regulations, use type code B11- export business.
+ Note, in case the exporter does not need to carry out the procedures for non-collection of export tax or refund of import tax, when declaring the export declaration at the item "Notes" on the electronic export declaration or the "other notes" box of the paper declaration must clearly state the content "This declaration is not used to carry out procedures for non-collection of export tax and import tax refund".
In order for this content to be implemented consistently, Customs Departments of provinces and cities are required to thoroughly understand to civil servants to carry out the procedures, and at the same time propagate to the business community to properly declare instructions.
LawNet
