Hello Editorial Board: The Government provides guidelines for export products according to the type of processing and manufacturing for export, while in many cases, enterprises export on the spot according to the type of B11. In the case of on-spot exporting enterprises according to type B11, do they have to declare information on the customs declarations of on-spot imported products according to Form No. 22?
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What is the basis for determining tax exemption for goods imported to produce goods for export?
Pursuant to Clause 2, Article 12 of Decree 134/2016/ND-CP (amended by Clause 6, Article 1 of Decree 18/2021/ND-CP) as follows:
- The quantity of imported goods used for the production of products for export on the spot exempt from import tax is the actual quantity of goods used to produce the exported products on the spot, if the on-spot exporter actually notify the customs office of information on the customs declaration of the respective on-spot imported products that have completed the import procedures within 15 days from the date of customs clearance of the on-spot export products according to Form No. 22 Appendix VII issued together with this Decree.
- Past the above time limit, if the on-spot exporter fails to notify the customs authority of the information that the customs declaration of the respective on-spot imported product has completed the import procedures, the on-spot exporter must post the customs declaration. Sign a new customs declaration and declare and pay tax on imported goods used to produce products for export on the spot at the tax rate and dutiable value of the imported goods specified at the time of registration. Sign a new customs declaration.
- After paying tax, the on-spot exporter shall notify the customs authority of the information on the customs declaration of the respective on-spot imported product that has completed the import procedures. paid according to the provisions of the tax administration law on handling overpaid tax.
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On-spot exporting enterprises in Vietnam of type B11 do not declare information on customs declarations according to Form No. 22
Do on-spot exporting enterprises of type B11 have to declare information on customs declarations of locally imported products according to Form No. 22?
Based on the response of the General Department of Customs in Section 11 of the Questionnaire Answer Sheet issued together with Official Letter 5529/TCHQ-TXNK in 2021, it is clear as follows:
Regulations on on-spot exporters must notify information about customs declarations of locally-imported products according to Form No. 22 mentioned at Point g, Clause 2, Article 10, Point e, Clause 2, Article 12, stated at Point g, Clause 2, Article 10. Clauses 4 and 6, Article 1 of Decree No. 18/2021/ND-CP only apply to goods imported for processing or production for export that are exempt from import tax but do not export products to foreign countries or export them. Imported into a non-tariff zone but exported on the spot as designated by a foreign trader to another domestic enterprise.
Thus, the case of goods exported on the spot according to the type of export business (B11) is not eligible for tax exemption as prescribed in Articles 10 and 12 of Decree 134/2016/ND-CP and is not required to be implemented. notice form No. 22 according to the provisions at point g, clause 2, Article 10 mentioned in clause 4, article 1 of Decree 18/2021/ND-CP; Point e, Clause 2, Article 12 is mentioned in Clause 6, Article 1 of Decree 18/2021/ND-CP.
Khanh Linh
