When shall the duty-free list be amended applied to exported and imported goods in Vietnam?

When shall the duty-free list be amended applied to exported and imported goods in Vietnam?

Pursuant to Clause 1 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 cases when the duty-free list be amended applied to exported and imported goods in Vietnam as follows:

1. Cases in which the duty-free list is amended

a) The project owner has notified the duty-free list to the customs authority but discovered that: there are errors or entries need to be amended according to the provisions of Clause 5, Article 30 of Decree No. 134/2016/ND-CP;

b) The customs authority that has received the duty-free list finds that there is an error in the declaration on the duty-free list and requests the project owner to amend the duty-free list according to clause 10 of Article 104 of Circular No. 38/2015/TT-BTC.

What are regulations on the time for amendment to the duty-free list applied to exported and imported goods in Vietnam?

Pursuant to Clause 2 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 the time for amendment to the duty-free list applied to exported and imported goods in Vietnam as follows:

2. The time for amendment to the duty-free list must be made before the time of importing goods as prescribed in Clause 5, Article 30 of Decree No. 134/2016/ND-CP.

What are regulations on application and procedure for receipt, examination, handling and amendment to the duty-free list in Vietnam?

Pursuant to Clause 3 and 4, 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 application and procedure for receipt, examination, handling and amendment to the duty-free list in Vietnam as follows:

3. Application for amending the duty-free list shall comply with Clause 5, Article 30 of Decree No. 134/2016/ND-CP, including relevant documents to prove that the amendment is appropriate for the needs of the project.

4. Procedure for receipt, examination, handling and amendment to the duty-free list

The procedure for receipt, examination, handling and amendment to the duty-free list shall comply with Articles 1, 2 and 3 of this Procedure. In case of being eligible for amendment to the duty-free list, the following procedures shall be done:

a) For the electronic duty-free list sent through the VNACCS

The customs authority records the processing results into the System and gives feedback to the project owner on accepting amendments to the duty-free list through the CTL (Code I).

b) For the paper duty-free list

b.1) The customs authority shall receive the original of the duty-free list with the original notice of deduction monitoring sheet, 02 originals of the amended duty-free list and 01 original of the amended deduction monitoring sheet and other relevant documents. relevant documents to prove that the amendment is suitable for the project (the amended duty-free list and the amended deduction monitoring sheet are built on the basis of the remaining quantity of goods on the duty-free list), the original notice of deduction monitoring sheet and the contents that need to be amended).

b.2) The head of unit approves the acceptance of amendments to the duty-free list, confirms in the original of duty-free list and deduction monitoring sheet that were initially notified of the cessation of duty-free import.

The processing officer transfers to the clerical department 02 originals of the amended duty-free list with the amended deduction monitoring sheet and the original of the duty-free list with the original notice of deduction monitoring sheet (confirmed for the cessation of duty-free import) and to stamp the certification.

b.3) The clerical department sends to the project owner 01 original of the amended duty-free list with the amended deduction monitoring sheet and the original of the duty-free list with 01 copy of the original notice of deduction monitoring sheet (noted the cessation of duty-free import).

b.4) The processing officer that amends the duty-free list shall keep 01 original of the amended duty-free list; 01 copy of the duty-free list registered initially (noted the cessation of duty-free import) with the original of the deduction monitoring sheet.

b.5) ​​In case only the entry "Estimated time to finish exporting and importing duty-free goods" is amended, the customs authority shall receive the original of the duty-free list together with the original deduction monitoring sheet, relevant documents to substantiate the amendment and do as follows:

b.5.1) The processing officer who handles the draft document shall notify the project owner of the confirmation of the amendment to the import and export termination time on the duty-free list, clearly stating that the contents of this official letter is an integral part of the duty-free list No... date ... and the deduction monitoring sheet previously issued, and submit them to the head of unit for confirmation;

b.5.2) The clerical department returns to the project owner the original of the official letter certifying the amendment contents on the duty-free list, enclosed with the original of the duty-free list and the original deduction monitoring sheet;

b.5.3) The department that receives the duty-free list registration application shall keep a photocopy of the duty-free list together with the original deduction monitoring sheet and the original of the official letter certifying the amendment contents on the duty-free list together with the original duty-free list registration application.

Notes: In case of receiving the duty-free list registration application by combination or assembly line, only the duty-free list is required, the deduction monitoring sheet is not required.

Best regards!