This is an outstanding provision stipulated in Circular 116/2013/TT-BTC guiding the exemption of export tax for python skin products sourced from captive breeding.
Circular 116/2013/TT-BTC stipulates that export tax will be exempted for python leather products originating from captive breeding starting from October 04, 2013.
Illustrative image (source: internet)
The dossier and procedures for tax exemption are regulated by Circular 116 as follows:
When performing customs procedures for export python leather products originating from captive breeding, in addition to the customs dossier in accordance with customs law, the customs declarant must submit and present the following documents:
- Certificate of registration of the captive breeding wildlife farm issued by the local Forest Protection Department: submit 01 copy, present the original at the first export at the Customs Sub-department where export procedures are carried out for verification;- Certificate of the number of pythons slaughtered from captive breeding issued by the local Forest Protection Department each time export procedures are carried out: submit 01 copy, present the original at the Customs Sub-department where export procedures are carried out for verification;- CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora permit) issued by the Vietnam CITES Management Authority as stipulated in Decree 82/2006/ND-CP. In which, the code in box No. 09 of the permit clearly states the item as dry or fresh python leather, box No. 10 is marked as "II-C", and box No. 11 clearly indicates the quantity of python leather allowed to be exported: submit 01 copy, present the original at the Customs Sub-department where export procedures are carried out for verification.
- Based on the provisions of this Circular and current customs procedures law: The taxpayer must self-calculate and declare the amount of tax exempted for each export declaration as if it were subject to tax payment; the customs authority relies on the tax exemption dossier, the amount of tax requested for exemption, and compares it with current regulations to process tax exemption for each export declaration in accordance with regulations.- In case the customs authority inspects and discovers that the exported goods do not fall under the declared tax-exempt subjects, export tax will be collected according to the export tax rate at the time of registering the export declaration and penalties will be imposed (if any) according to regulations.
View the full text of the regulation at Circular 116/2013/TT-BTC effective from October 04, 2013.
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