What are cases in which the duty-free list of exported and imported goods in Vietnam must be notified?

What are cases in which the duty-free list of exported and imported goods in Vietnam must be notified?

Pursuant to Article 1 Section 1 Chapter I 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 cases in which the duty-free list of exported and imported goods in Vietnam must be notified as follows:

1. The cases in which the duty-free list must be notified shall comply with Clause 1, Article 30; Clause 9 Article 28c of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government on guidelines for the Law on Import and Export Duties as amended and supplemented at Clause 9 Article 1 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government on guidelines for the Law on Import and Export Duties; Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government on amendments to the Government's Decree No. 134/2016/ND-CP dated September 1, 2016 on guidelines for the Law on Import Tax and Export Duties, including:

a) Imported fixed assets of entities eligible for investment incentives as prescribed in Clause 11 Article 16 of the Law on Import Tax and Export Duties and Article 14 of Decree No. 134/2016/ND-CP amended and supplemented in Clause 7 Article 1 of Decree No. 18/2021/ND-CP;

b) Raw materials, supplies and components that cannot be domestically manufactured and are imported for manufacture of the investment projects specified in the following cases are exempt from import duties for 05 years from the manufacture commencement date as prescribed in Clause 13 Article 16 of the Law on Export and Import Duties and Article 15 of Decree No. 134/2016/ND-CP as amended and supplemented in Clause 8, Article 1 of Decree No. 18/2021/ND-CP: the field or business line of the investment project is eligible for special investment incentives, the investment project is located in an extremely disadvantaged area, the investment project is owned by a high-tech enterprise, science and technology enterprise, science and technology organization;

c) Imports serving petroleum activities are exempt from import duties as prescribed in Clause 15 Article 16 of the Law on Export and Import Duties and Article 16 of the Decree No. 134/2016/ND-CP;

d) Imports serving ship building and sea-going vessels for export as prescribed in Clause 16 Article 16 of the Law on Export and Import Duties and Article 17 of the Decree No. 134/2016/ND-CP;

dd) Plant varieties, animal breeds, fertilizers and plant protection substances as prescribed in Clause 12 Article 16 of the Law on Export and Import Duties and Article 18 of the Decree No. 134/2016/ND-CP;

e) Raw materials, supplies and components that cannot be domestically manufactured and are imported for manufacture or assembly of medical equipment of an investment project given priority are exempt from import duties for 05 years from the manufacture commencement date as prescribed in Clause 14 Article 16 of the Law on Export and Import Duties and Article 13 of the Decree No. 134/2016/ND-CP;

g) Raw materials, supplies and components imported for manufacture or information technology products, digital contents or software are exempt from import duties as prescribed in Clause 18 Article 16 of the Law on Export and Import Duties and Article 24 of the Decree No. 134/2016/ND-CP;

h) Unprocessed agricultural products on the List in Appendix VIII issued together with the Decree No. 134/2016/ND-CP, amended at clause 9 Article 1 of Decree No. 18/2021/ ND-CP that are invested in, grown by Vietnamese enterprises, households, household businesses and individuals in provinces of Cambodia that border to Vietnam and imported through border checkpoints of within customs areas as materials for production in Vietnam are exempt from import duties as prescribed in Point d, Clause 1, Article 28 of Decree No. 134/2016/ND-CP, supplemented in Clause 9 Article 1 of Decree No. 18/2021/ND-CP.

What documents are included in the duty-free list registration application applied to exported and imported goods in Vietnam?

Pursuant to Article 2 Section 1 Chapter I 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 documents that are included in the duty-free list registration application applied to exported and imported goods in Vietnam as follows:

2. Duty-free list registration application

Duty-free list registration application shall comply with Clause 3, Article 30 of Decree No. 134/2016/ND-CP as amended and supplemented in Clause 13, Article 1 of Decree No. 18/2021/ND-CP, in specific:

a) In case of electronic duty-free list registration application sent through VNACCS

a.1) The registration form of duty-free list No. 05 at Appendix VII promulgated together with Decree No. 134/2016/ND-CP as amended and supplemented in Decree No. 18/2021/ND-CP: 01 original;

a.2) The electronic duty-free list registration application according to the entries in the Form No. 31 of Appendix II issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs procedures, customs supervision and inspection, export duty, import duty, and tax administration applied to exports and imports, amended and supplemented in Appendix I issued together with Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance on amendments to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs procedures, customs supervision and inspection, export duty, import duty, and tax administration applied to exports and imports.

a.3) Investment registration certificate, enterprise registration certificate or equivalent document, except for duty exemption cases specified in Clause 15, Article 16 of the Law on Import and Export Duties: 01 photocopy;

a.4) The extract of the economic and technical evaluation or the technical document or the project description: 01 photocopy;

a.5) Certificate of high-tech enterprise or science and technology enterprise or science and technology organization issued by a competent authority if the applicant is a high-tech enterprise or science and technology enterprise or science and technology organization: 01 photocopy;

a.6) Certificate of eligibility for manufacture of medical equipment or an equivalent document in the case of duty exemption specified in Clause 14 Article 16 of the Law on Export and Import Duties: 01 photocopy;

a.7) The petroleum contracts or decision on assignment of petroleum tasks issued by the authority entitled to approve the annual program and budget in the case of duty exemption specified in Clause 15 Article 16 of the Law on Import Tax and Export Duties: 01 photocopy;

a.8) The shipbuilding contract or ship export contract in the case of duty exemption specified in Point b or Point c Clause 16 Article 16 of the Law on Export and Import Duties: 01 photocopy;

a.9) The description of the information technology product, digital content or software production in the case of duty exemption specified in Clause 18 Article 16 of the Law on Export and Import Duties: 01 photocopy;

a.10) The sale contract or goods supply contract according to the bidding result, export or import mandate contract or finance lease contract if the importer and the person that registers the duty-free list are not the same: 01 photocopy;

a.11) Contract for manufacturing machinery and equipment; components, parts, spare parts for assembly or operation of machinery and equipment for goods specified at Point a Clause 11, Point b Clause 15, Point a, Clause 16, Article 16 of the Law on Import Tax and Export Duties: 01 photocopy;

If the documents specified in this Clause are sent electronically by a specialized state management agency through the National Single Window Portal, the project owner is not required to submit then when register the duty-free list to the customs authority.

b) In case of submission of a paper duty-free list

The customs authority shall receive a paper duty-free list in case the VNACCS encounters a problem and import of machinery and equipment that must be divided into multiple shipments, thus goods quantity cannot be deducted at the time of importation (hereinafter referred to as combination or assembly line).

b.1) The paper duty-free list (02 originals) according to form No. 06 attached with the monitoring sheet of deduction (01 original) according to form No. 07 Appendix VII issued together with Decree No. 134/2016/ND- CP, as amended and supplemented in Decree No. 18/2021/ND-CP in case the System has problems;

The paper duty-free list (02 originals) according to form No. 06 Appendix VII issued together with Decree No. 134/2016/ND- CP, as amended and supplemented in Decree No. 18/2021/ND-CP in case of import of duty-free goods in combination or assembly line.

b.2) Other documents specified at Point a of this Clause.

What are regulations on receipt and assignment of processing duty-free list registration application in Vietnam?

Pursuant to Article 4 Section 1 Chapter I 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 receipt and assignment of processing duty-free list registration application in Vietnam as follows:

4. Receipt and assignment of processing duty-free list registration application

The Customs Department of the province where the project or the applicant’s headquarters is located, the supervisory Customs Department of the project if the project is located in more than one province or the Customs Department of the province where the combination or assembly line is located if the goods are imported as a combination or assembly line shall receive the duty-free list registration application according to the provisions of Point b, Clause 4, Article 30 of Decree No. 134/2016/ND-CP, in specific:

a) Receipt of application

a.1) Electronic duty-free list registration application sent through VNACCS

The system automatically receives and issues the electronic duty-free list number and sends it to the project owner. The clerical department or the single window division of the Customs Department of the province or city shall receive the paper copies of the remaining documents in the duty-free list registration application, and carry out procedures for registration of incoming documents, keep records in the monitoring book, report to the head of unit to transfer the application to the division in charge.

a.2) Paper duty-free list registration application

The clerical department or the single window division of the Customs Department of the province or city shall receive the paper copies in the duty-free list registration application, and carry out procedures for registration of incoming documents, keep records in the monitoring book, report to the head of unit to transfer the application to the division in charge.

b) Assignment of processing application

Immediately after receiving the electronic duty-free list sent through the VNACCS or receiving paper copies from the clerical department, the head of unit or the head of division assigns officers to process the application.

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