Resolution of Tax Exemption at the Customs Sub-department for Goods Exempted from Tax according to International Agreements, Treaties
At Article 10 of the Procedure for resolving tax exemption for imported goods under International Agreements, Agreements between the Government of Vietnam and Non-Government Organizations of Vietnam, issued along with Decision No. 2503/QD-TCHQ in 2018, the following regulations are prescribed:
When the applicant for tax exemption carries out the importation of goods, the Customs Branch where customs formalities are performed shall examine the dossier and proceed as follows:
In cases where the imported goods are entrusted or provided under a bidding decision or appointment document, and the entrusted contract or supply contract does not clearly state that the supply price excludes import tax, tax exemption shall not be granted.
In cases where the goods do not fall under Clause 1 mentioned above, the following shall apply:
a. For cases of tax exemption executed via a tracking and deduction slip:
Customs officers shall check the number, date of the tax-exempt goods list in the notes section on the customs declaration form, update the quantity, track, and deduct the imported tax-exempt goods on the original tracking and deduction slip of the tax exemption applicant, sign for confirmation according to regulations, and retain one copy of the tracking and deduction slip that specifies the name of goods, quantity of imported tax-exempt goods, along with the import dossier.
b. For cases of electronic tax exemption:
- Customs officers propose that unit leaders process the tax exemption in the "Update result and opinions of processing official" section on the system.
- After the unit leader approves in the "Leader's Opinion" section, the declaration information is accepted, and subsequent steps of the customs procedure process are carried out. The system automatically deducts the quantity of goods that have been tax-exempt corresponding to the quantity in the list of tax-exempt goods until the list is exhausted.
The above is the regulation for resolving tax exemptions at the Customs Branch for goods exempted under International Agreements, Agreements.
Sincerely!
