What are procedures for supplementing and explaining the application for duty exemption applied to exported and imported goods in Vietnam?

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

Pursuant to Point 2.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 application that must be supplemented and explained applied to exported and imported goods in Vietnam as follows:

a) Application that must be supplemented and explained

a.1) The processing officer shall make a report according to form No. 01/TT-TXNK issued together with the Process, a draft notice about the supplementation and explanation of the application, made according to the form No. 05/ TXNK Appendix I promulgated together with Circular No. 06/2021/TT-BTC with the application and report to head of division for submission to the head of unit for approval.

a.2) After the head of unit approves, the processing officer shall save the declaration in the duty exemption application, transfer the clerical department to send a notice to the taxpayer.

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 application eligible for duty exemption applied to exported and imported goods in Vietnam?

Pursuant to Point 2.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 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 shall make a report form No. 01/TT-TXNK issued together with this Procedure regarding the eligibility of the duty-free goods and report to the head of division and submit it to the head of unit for approval;

b.1.2) After obtaining approval from the head of unit, the processing officer shall save the report in the duty exemption application, grant the duty exemption right in the customs clearance, sign and stamp and move on to the next tasks of the Customs procedure.

As soon as practicable after the declaration has been cleared, the processing officer synchronizes the duty-free import declaration data from the E-customs system to the Exemption, reduction and refund system to manage duty-free data.

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) The processing officer shall perform the following tasks:

- Check the number and date of the duty-free list in the box "Description of goods" on the customs declaration; check information on goods in the duty-free list when the system has returned to normal operation;

- Update information in the monitoring book for duty exemption cases according to paper customs declarations;

- Guide the taxpayer (in case the taxpayer is project owner) or instruct the taxpayer to notify project owner (in case the taxpayer is not project owner) to make adjustments of the quota of used goods on the duty-free list corresponding to the quantity of the actual imported goods line which has been granted duty exemption;

- Request to the head of unit to sign a notice and send it to the customs authority where the duty-free list is received about the duty exemption has been granted according to the paper customs declaration.

b.2.1.2) The customs authority of the place of where the duty-free list is registered shall urge the project owner to adjust the duty-free list; inspect, review and accept the amendment to the duty-free list if it is suitable with the actual imported goods.

b.2.2) For the paper duty-free list

The processing officer checks the number and date of the duty-free list in the box "Description of goods" on the customs declaration; check information on goods in the duty-free list.

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, clearly stating the names of goods, quantity of imported duty-free goods, together with the import application (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.

b.3) Duty exemption for imported and exported goods of border residents

Pursuant to Article 6, Article 7 of Circular No. 80/2019/TT-BTC dated November 15, 2019 of the Minister of Finance on guidelines for customs procedures, management of taxes, fees and charges for exported and imported goods under Decree No. Decree No. 14/2018/ND-CP dated January 23, 2018 of the Government on elaboration of border trade activities.

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

Pursuant to Point 2.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 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 shall make a report according to form No. 01/TT-TXNK issued together with the Process, a draft notice about the ineligibility for duty exemption, made according to the form No. 06/ TXNK Appendix I to Circular No. 06/2021/TT-BTC with the application and report to head of division for submission to the head of unit for approval.

c.2) After the head of unit approves, the processing officer shall save the report in the duty exemption application, transfer the clerical department to send a notice to the taxpayer and move on to the next tasks of the Customs procedure.

For applications ineligible for duty exemption, the officer shall carry out relevant procedures to collect tax and handle violations according to regulations (if any).

Best regards!