What is the guidance on solving problems in applying the duty-free list of export and import in Vietnam?
- What is the guidance on solving problems of not being able to declare the duty-free goods in the duty-free list in Vietnam?
- What is the guidance on solving problems of notifying the duty-free list of equipment imported in split shipments in Vietnam?
- What is the guidance on solving problems of only being able to register declarations using the duty-free list after the previous declaration using the duty-free list has been cleared in Vietnam?
What is the guidance on solving problems of not being able to declare the duty-free goods in the duty-free list in Vietnam?
According to Official Letter 2370/TCHQ-TXNK in 2022 of the duty-free list issued by the General Department of Customs as follows:
- Pursuant to Clause 5, Article 30 of Decree 134/2016/ND-CP dated September 1, 2016 of the Government, if the announced duty-free list needs to be revised, the project owner shall notify the revised duty-free list before the time of importing the goods, together with relevant documents to prove that the addition or adjustment is suitable to the needs of the project.
- On the basis of Official Dispatch 7373/TCHQ-TXNK dated November 19, 2020 of the General Department of Customs, officially guiding the nationwide implementation of the handling of tax exemption, tax reduction, tax refund, non-collection, and handling. handling overpaid tax on the Exemption and Refund System from 11/23/2020.
- For problems that cannot declare names and tax identification numbers of importers and exporters on the duty-free list:
+ In case the importer cannot be identified at the time of notification of the duty-free list, before registering the customs declaration, the customs authority shall guide the project owner to additionally declare names and tax identification numbers of importers and exporters in the list of importers and exporters on the duty-free list.
+ In case the list of importers and exporters is more than 15 enterprises, before registering the customs declaration, the customs authority shall guide the project owner to adjust the list of importers and exporters on the duty-free list.
+ Accordingly, the project owner shall add the tax identification numbers of the importer and exporter who has the most recent import demand to replace it in the list of importers and exporters who have not yet arisen import demand at the target List of importers and exporters. import and export on the duty-free list.
+ In case of declaring the List of Importers and Exporters, but the VNACCS system does not recognize the importer, the unit is requested to contact directly the User Support Department - Helpdesk via phone number 19009299 (branch 2 ) and email address bophanhotrotchq@customs.gov.vn.
What is the guidance on solving problems in applying the duty-free list of export and import goods in Vietnam? (Image from the internet)
What is the guidance on solving problems of notifying the duty-free list of equipment imported in split shipments in Vietnam?
According to Official Letter 2370/TCHQ-TXNK in 2022 of the duty-free list issued by the General Department of Customs as follows:
- Pursuant to Point c, Clause 3, Article 31 of Decree No. 134/2016/ND-CP stipulating an electronic data processing system that automatically deducts the quantity of exported and imported goods corresponding to the quantity of goods in the duty-free list.
- On the basis of Official Dispatch 7373/TCHQ-TXNK dated November 19, 2020 of the General Department of Customs, officially guiding the nationwide implementation of the handling of tax exemption, tax reduction, tax refund, non-collection, and handling overpaid tax on the duty-free system from 11/23/2020.
- For problems of notifying DMMT for equipment imported in split shipments.
+ From November 23, 2020, in case of equipment imported in split shipments, the deduction cannot be made according to the quantity of goods at the time of importation, the customs authority shall guide organizations and individuals to notify the duty-free list on the duty-free system.
What is the guidance on solving problems of only being able to register declarations using the duty-free list after the previous declaration using the duty-free list has been cleared in Vietnam?
According to Official Letter 2370/TCHQ-TXNK in 2022 of the duty-free list issued by the General Department of Customs as follows:
- Pursuant to Point a, Article 3 of Decision 1919/QD-TCHQ dated June 28, 2018 of the Director of the General Department of Customs, stipulating the case of duty-free equipment imported in split shipments, the customs authority shall receive the duty-free list.
- On the basis of Official Dispatch 7373/TCHQ-TXNK dated November 19, 2020 of the General Department of Customs, officially guiding the nationwide implementation of the handling of tax exemption, tax reduction, tax refund, non-collection, and handling. handling overpaid tax on the Duty-free System from 11/23/2020.
- For problems of only being able to register declarations using the duty-free list after the previous declaration using the duty-free list has been cleared.
+ Ensure the correct management of duty-free imports according to the registered duty-free list, the VNACCS system is designed and operated in a way that does not allow the declarant to use the duty-free list when the duty-free list is being used for another customs declaration that has not yet been cleared.
+ This principle is the same as in the case of using the duty-free list, the tracking sheet of deductions must be completed for this customs declaration before switching to the deduction for other customs declarations.
+ Therefore, it is recommended that the Customs Department of Ba Ria - Vung Tau province follow the design of the VNACCS system.
+ In case the customs declaration of imported goods subject to quality inspection has not yet been cleared, in order to continue to register a new customs declaration using the same duty-free list, the enterprise using the IDA01 service will call return that customs declaration that has not been cleared, correct the criteria related to the duty-free list: duty-free code, duty-free list number, corresponding line number in the duty-free list (whereby not declaring at this indicator).
+ After that, the company can register the next customs declaration using the duty-free list announced to the customs office.
+ In case the quality inspection results are available from the competent authority, the enterprise uses the IDA01 operation to correct the customs declaration of the shipment pending the quality inspection result and fully declare the above criteria.
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