What are procedures for processing electronic application that must be supplemented and explained applied to exported and imported goods in Vietnam?

What are procedures for processing electronic application that must be supplemented and explained applied to exported and imported goods in Vietnam?

Pursuant to Point 1.a Article 8 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 processing electronic application that must be supplemented and explained applied to exported and imported goods in Vietnam as follows:

a) Application that must be supplemented or explained

a.1) The processing officer proposes to the head of unit on the request of the taxpayer to supplement and explain the application (specify documents to be supplemented and explained) in the box “Updated results and opinions of processing officer” on the System;

a.2) After the head of unit approves in the box "Head’s opinion", the processing officer shall notify the taxpayer through the IDA01/EDA01 (Code A).

The explanation and supplementation of duty exemption applications shall comply with the customs procedures generally applicable to exported and imported goods, which are effective at the time of customs clearance.

In case the taxpayer explains in person to the customs authority, the processing officer shall make a working record using form No. 12/TXNK Appendix I issued with Circular No. 06/2021/TT-BTC.

After the taxpayer explains and supplements the duty exemption application, the customs authority shall continue to examine and handle it according to Articles 7, Article 8 of this Procedure.

What are procedures for processing electronic application eligible for duty exemption applied to exported and imported goods in Vietnam?

Pursuant to Point 1.b Article 8 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 processing electronic application eligible for duty exemption applied to exported and imported goods in Vietnam as follows:

b) Application eligible for duty exemption

b.1) If the duty-free list registration application is not required

b.1.1) The processing officer proposes the head of unit to grant duty exemption in the box "Updated results and opinions of the processing officer" on the System.

b.1.2) After the head of unit approves in the box "Head’s opinion", then accept the declaration and move on to the next tasks of the customs procedure. The grant of duty exemption shall be done right in the customs clearance.

b.2) If the duty-free list registration application is required

b.2.1) For electronic duty-free list sent through the VNACCS

b.2.1.1) Follow the provisions in Item b.1.1 and b.1.2 of this point.

b.2.1.2) The system automatically deducts the quantity of duty-free goods corresponding to the quantity of goods in the duty-free list.

b.2.2) For the paper duty-free list:

b.2.2.1) Follow the provisions in Item b.1.1 and b.1.2 of this point.

b.2.2.2) The processing officer shall check the declaration of the license code and the number of the duty-free list in entry 1.38 "Import license" on the import customs declaration in Box 1: "DMTL", Box 2: Number of the paper duty-free list registered with the customs authority.

Update and deduct the quantity of duty-free goods in the original project owner's deduction monitoring sheet, sign for confirmation on the deduction monitoring sheet, save 1 copy of the duty-free list, the deduction monitoring sheet (including the case where goods of duty-exempt subjects are transferred to other duty-exempt subjects), return to the taxpayer the original of the duty-free list and the deduction monitoring sheet.

When the project owner imports all the goods specified in the deduction monitoring sheet, the customs authority where the final procedures are carried out shall certify in the original copy of the deduction monitoring sheet of the taxpayer, keep 01 photocopy, give the taxpayer 01 photocopy, send the original to the customs authority where the deduction monitoring sheet is issued. If the customs authority where the duty-free list is registered is the customs authority where the final procedures are carried out, the original shall be kept for inspection of the import and use of duty-free goods and shall be returned to the taxpayer 01 photocopy of deduction monitoring sheet.

What are procedures for processing electronic application ineligible for duty exemption applied to exported and imported goods in Vietnam?

Pursuant to Point 1.c Article 8 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 processing electronic application ineligible for duty exemption applied to exported and imported goods in Vietnam as follows:

c) Application ineligible for duty exemption

c.1) The processing officer proposes the head of unit not to grant duty exemption in the box "Updated results and opinions of the processing officer" on the System;

c.2) After the head of unit approves in the box "Head’s opinion", the processing officer shall notify the taxpayer through IDA01/EDA01 (Code A), perform relevant procedures to collect taxes, take further actions according to regulations and move on to the next tasks of the Customs Procedures.

Best regards!