How to check the completeness and validity of the application for duty exemption applied to exported and imported goods in Vietnam?

How to check the completeness and validity of the application for duty exemption applied to exported and imported goods in Vietnam?

Pursuant to Point 1 Article 7 Section II of the Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with the Decision 3394/QĐ-TCHQ in 2021 stipulating checking the completeness and validity of the application for duty exemption applied to exported and imported goods in Vietnam as follows:

1. Check the completeness and validity of the application

Check the documents in the duty exemption application according to Articles 5, 7, from Article 8 to Article 19, Article 21 to Article 28, Article 29, Article 31 of Decree No. 134/2016/ND-CP (amended by Article 1 of Decree No. 18/2021/ND-CP), Clause 1, Article 14 of Circular No. 06/2021/TT-BTC, in specific:

a) Check the completeness of the documents in the duty exemption application;

b) Check the validity of original and photocopy documents.

How to check details of application for duty exemption applied to exported and imported goods in Vietnam?

Pursuant to Point 2 Article 7 Section II of the Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with the Decision 3394/QĐ-TCHQ in 2021 stipulating checking details of application for duty exemption applied to exported and imported goods in Vietnam as follows:

2. Check application details

a) Check the duty exemption application (generally applicable to duty-exempt subjects)

a.1) Check information of the exporter and importer: Name, address, TIN of the enterprise, business lines and fields, law observance process of the enterprise (if necessary);

a.2) Check information about export and import contracts, entrustment contracts, financial leasing contracts, manufacturing contracts, winning contracts...;

a.3) Check information about duty-free imported and exported goods: a.3) Check information about duty-free imported and exported goods: Name, quantity, unit, specification, type, symbol, code, origin, unit price, total value price, duty exemption code, duty-free quota book, exempt duty amount;

a.4) Check the guarantee documents of the credit institution, deposit payment documents for the case of goods traded in the form of temporary import for re-export;

a.5) Check the document requesting delivery of goods in Vietnam of the foreign entity, customs declaration of the goods imported within the country that have completed import procedures for in-country import and export according to Article 10, Article 12 of Decree No. 134/2016/ND-CP, amended and supplemented in Clauses 4 and 6, Article 1 of Decree No. 18/2021/ND-CP;

a.6) Check the information in the duty exemption application against the Ministry of Planning and Investment's List of domestically produced goods, the List or criteria for determining duty-free imported goods of the Ministries, central authorities, guiding documents of the Ministry of Finance, the General Department of Customs, the relevant management ministries;

a.7) Check the document of the superior governing agency on the permission to receive gifts given by a foreign organization or individual to a Vietnamese organization whose operating cost is covered by state budget as prescribed in Article 8 of Decree No. 134/2016/ND-CP, as amended at Clauses 3 and 20, Article 1 of Decree No. 18/2021/ND-CP;

a.8) Checking the temporary import license for automobiles, motorcycles, and relevant documents (if any) for goods being automobiles and motorbikes of the entities eligible for privileges and immunities in Vietnam according to the Circular No. 19/2014/TT-BTC dated February 11, 2014 of the Minister of Finance regulating the procedures for temporary import for re-export, destruction and transfer for cars and motorcycles of the persons entitled to privileges and immunities in Vietnam; Circular No. 27/2021/ TT-BTC dated April 19, 2021 of the Minister of Finance on amendment to Circular No. 19/2014/TT-BTC dated February 11, 2014 of Minister of Finance on procedures for temporary import, re-export, disposal and transfer of automobiles and mopeds of beneficiaries of privileges and immunities in Vietnam;

a.9) Check the decision of the Minister of Finance on exemption of duties on belongings of an organization whose operating cost is covered by state budget exceeding the duty-free allowance as prescribed in Article 7 of Decree No. 134/2016/ND-CP;

a.10) Check the border ID card or entry and exit permit or citizen identification card or other entry-exit valuable papers issued in accordance with the law;

a.11) Check other relevant documents in accordance with the laws on customs and taxes.

b) In case the duty-free list must be registered, in addition to the requirements at Point a of this Clause, the processing officer shall do the following:

b.1) Check the goods information on the declaration with the goods on the duty-free list, ordinal number of goods on the duty-free list, import deadline on the duty-free list;

b.2) Check the information of the customs authority where the duty-free list is received as noted on the duty-free list;

b.3) Check the information in the duty exemption application with the provisions of the law on investment, the law on tax.

How to compare with other relevant information of the application for duty exemption applied to exported and imported goods in Vietnam?

Pursuant to Point 3 Article 7 Section II of the Procedures for duty exemption, duty reduction, duty refund, duty cancellation, handling of overpaid duties, late payment interests, and fines for exported and imported goods issued together with the Decision 3394/QĐ-TCHQ in 2021 stipulating comparing with other relevant information of the application for duty exemption applied to exported and imported goods in Vietnam as follows:

3. Compare with other relevant information

a) Information about the manufacturing facility, re-processing facility, and the storage facility of goods imported for processing or manufacturing for export, information on inspection results of the production facility, re-processing facility, or storage facility of goods imported for processing or manufacturing for export according to the law on customs;

b) Information on the processing contract, the re-processing contract, the processing contract appendix, the re-processing contract appendix, for goods imported for processing;

c) Electronic data on the data processing system of the customs authority, other relevant documents and data stored or collected by the customs authority (if any).

Best regards!