No Need to Submit a Goods Declaration When Implementing Tax Exemption, Tax Reduction Procedures

Submission, confirmation, and use of documents in customs and tax records are regulated as follows:

- Customs declarants, taxpayers are not required to submit export and import declarations when requesting customs authorities to perform procedures such as tax exemption, tax reduction, tax refund, non-collection of taxes, handling of tax payable, late payment interest, overpaid fines, tax payment extension, staggered tax debt payment, tax obligation completion certification, tax debt write-off, late payment interest, and fines, except in cases of customs declaration on paper customs declarations.- Documents in customs records; additional declaration records; prior classification, origin, customs valuation determination records; tax-free goods list notifications; duty-free goods usage reports; tax exemption, tax reduction, tax refund, non-collection of taxes files, etc., must be submitted to customs authorities via the Customs Electronic Data Processing System. In cases stipulated by Circular 39 requiring the submission of original documents in paper form, such originals must be submitted directly or sent via postal service to the customs authorities.- In cases of customs declaration on paper customs declarations or documents in customs records where copies are required, the customs declarant, taxpayer can submit originals or copies of the documents in the customs records. If copies or documents are issued by foreign entities electronically, via email, fax, telex, or documents issued by the customs declarant, taxpayer, the customs declarant, taxpayer must certify, sign, stamp, and be legally responsible for the accuracy, truthfulness, and legality of those documents. If the copy has multiple pages, the customs declarant, taxpayer must certify, sign, stamp the first page, and paginate the entire document.

Circular 39/2018/TT-BTC is effective from June 5, 2018.

- Thanh Lam -

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