Archiving Documents for Duty-Free Goods under International Agreements, Treaties at the General Department of Customs, Department of Customs

As I understand it, certain types of goods are exempt from taxes when imported into our country in accordance with international treaties and agreements. Could you please inform me about the regulations regarding the storage of records for goods exempt from taxes under international treaties and agreements at the General Department of Customs and Department of Customs? Please provide clarification on this matter.

At Article 12 and Article 13 of the Procedure for the Tax Exemption Resolution for Imported Goods under International Treaties and Agreements between the Government of Vietnam and Non-Governmental Organizations issued under Decision 2503/QD-TCHQ in 2018, it is stipulated:

Document Storage at the General Department of Customs:

The customs officer assigned to handle the application for tax exemption shall compile all documents of the dossier accompanied by the notification of the list of tax-exempt goods, and hand it over to the clerical department for storage after completing Article 8 of this Procedure.

Document Storage at the Customs Department:

- After completing Article 9 of this Procedure, the customs official assigned to handle the application at the location issuing the Monitoring List Reduction Slip or assigned to approve the list of goods on the system shall store the application dossier that issued the Monitoring List Reduction Slip.

- Upon receiving feedback from the Customs Branch where the reduction slip is finalized, the Customs Department issuing the slip shall reconcile the actual implementation of the Monitoring List Reduction Slip with the dossier issued, settle the Monitoring List Reduction Slip, and store it along with the issuing dossier.

The above is the regulation on document storage for tax-exempt goods under international treaties and agreements at the General Department of Customs and the Customs Department.

Sincerely!

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