Vietnam: Documents for the subsequent import of the Dung Quat Oil Refinery Project package

20:44, 09/07/2024

This is a notable content from Circular 50/2006/TT-BTC guiding the application of import duty and corporate income tax incentives to Dung Quat Oil Refinery Project.

Dossiers for the next import of the Dung Quat project package, Circular 50/2006/TT-BTC

Vietnam: Documents for the subsequent import of the Dung Quat Oil Refinery Project package (Illustrative image)

Under Circular 50/2006/TT-BTC on entities exempted from import duty, apart from customs dossiers as per Circular 112/2005/TT-BTC, documents for the subsequent import of the package (the importer continues to proceed with the import according to the list confirmed by the Customs authority where the enterprise registered for the initial import) include:

- The deduction monitoring sheet certified by the Customs authority where the enterprise has registered for the first importation;

- The list of quantities, types, and values of imported goods certified by the Customs authority where the enterprise has registered for the first importation;

- The taxpayer’s written commitment to the use of goods for proper import purpose;

- Import entrustment contract (in case the importing enterprise is entrusted by the contractor);

Note: The Customs authority where the importer registers for customs clearance shall check the goods actually imported and compare with the importer’s dossiers to identify imported goods entitled to tax exemption under the guidance of this Circular and record the quantities, values, and types of goods of each import batch in the deduction monitoring sheet.

For details, see Circular 50/2006/TT-BTC effective from July 5, 2006.

Ty Na

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